For a 1978 manufactured home sold in a park, which of the following items is generally subject to tax when resold?

When a 1978 manufactured home is sold in a park, the storage shed is typically subject to tax when it is resold. This is because the storage shed is considered a tangible personal property that has a separate value and can be part of the transaction. Tax regulations often treat items like storage sheds in a manner similar to the manufactured home itself, especially when they are sold as part of the overall deal for the home.

New appliances may also be sold with the home, but they are often considered fixtures if they are permanently installed, which might exempt them from taxation as separate items upon resale. Maintenance fees are service charges related to the upkeep of common areas and do not constitute a sale of property, hence they are not typically taxed in this context. Installation costs represent expenses incurred to set up the manufactured home and are not seen as a tangible property that is being sold, thus not subject to tax upon resale.

In summary, when reselling a manufactured home, items like storage sheds maintain their classification as personal property and are hence liable for taxation, distinguishing them from other options presented.