Transfers of used park model trailers

In Washington, the tax treatment of selling a used park model trailer generally depends on whether it is permanently attached to the land it sits on.

Real estate excise tax (REET)

You (the seller) owe REET when you sell a used park model trailer that will not be moved from the land it sits on. In most cases, the trailer will be on the county’s property tax rolls. If not, you may contact the county assessor where the trailer is located to ask that it be placed on the tax rolls.

Depending on the county, you must file a real estate excise tax affidavit (REETA) and/or a mobile home affidavit, and pay the tax at the county treasurer’s office. The affidavit(s) must be completed and signed by both the buyer and the seller. The tax rate is graduated, varies based on location, and is calculated on the selling price.

Use tax

If you sell a used park model trailer that will be moved to another location, the buyer owes use tax on their purchase. You do not have to collect sales tax because sales of used park model trailers are specifically exempt from sales tax. In this case, you (the seller) do not owe REET. The buyer will pay use tax when they register the trailer with the Department of Licensing. The tax rate varies depending on the location where the trailer will be moved to and is calculated on the fair market value of the trailer.

References

Chapter 82.45 RCW Excise tax on real estate sales

RCW 82.08.032 Exemption-Sales, rental, or lease of used park model trailers

WAC 458-20-178 Use tax and the use of tangible personal property

Real estate excise tax