95-040

Response July 17, 1995

Request

July 17, 1995

XXXXX

RE: Advisory Opinion - Retroactivity of Sales Tax Exemption on Mobile Homes

Dear XXXXX,

You asked Commissioner Oveson to consider applying the new mobile home sales tax exemption retroactively to people who purchased mobile homes prior to the exemption. Apparently some mobile home owners neglect to properly register their mobile homes in order to avoid sales tax on the purchase of a mobile home.

We know that improperly registered mobile homes cause problems with your property records, and we want to help. However, this particular request is beyond our authority. The legislature, in enacting the exemption, specifically set July, 1, 1995 as the effective date. We cannot override the legislature’s directive by applying the statute retroactively.

If we can help you in some other way, please let us know.

Sincerely,

Alice Shearer

Commissioner