A dealer qualifies as a retail consumer for special tax treatment when selling a new manufactured home intended for what purpose?

The qualification of a dealer as a retail consumer for special tax treatment hinges on the intended use of the manufactured home. When a new manufactured home is sold specifically for occupancy as a residence, it meets the criteria that enables the dealer to be seen as a retail consumer. This is essential because the tax treatment can be favorable under these circumstances, allowing for potential exemptions or reductions in tax liabilities that typically apply to retail transactions.

Occupancy as a residence signifies that the manufactured home is intended for long-term living, which aligns with the purpose of providing housing. This classification is crucial because it reflects the common regulatory framework surrounding manufactured homes, where the residential use is distinct from other uses such as temporary lodging, investment opportunities, or recreational purposes. By focusing on residences, the tax laws are structured to encourage the use of manufactured homes as viable housing solutions rather than short-term or investment assets.