MOBILE, MODULAR OR MANUFACTURED HOME OR BUILDING MFG. — shop or yard work only
This classification applies to the manufacture of mobile, modular or manufactured buildings at a permanent shop or yard location, whether the buildings are shipped to customers in assembled, partially assembled or kitted condition. Such buildings include but are not limited to barns, mobile homes, portable classrooms and construction office trailers.
The construction, erection or assembly of modular or manufactured homes or buildings away from the shop shall be separately classified.
The manufacture of individual wooden building components (not complete buildings) shall be classified as 2819, Truss or Building Components Mfg.
The manufacture of campers, travel trailers or motor homes shall be classified as 2797(3), Recreational Vehicle Mfg.
Shown below is the previously published phraseology and footnote | Effective Date |
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Phraseology: MOBILE, MODULAR OR MANUFACTURED HOME OR BUILDING MFG. — shop or yard work only Footnote: This classification applies to the manufacture of mobile, modular or manufactured buildings, including but not limited to mobile homes and construction office trailers at a permanent shop or yard location. The construction, erection or assembly of modular or manufactured homes or buildings away from the shop shall be separately classified. The manufacture of individual wooden building components (not complete buildings) shall be classified as 2819, Truss or Building Components Mfg. The manufacture of campers, travel trailers or motor homes shall be classified as 2797(3), Recreational Vehicle Mfg. | 1/1/2020 |
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