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(b) Real property taxes and any interest, penalties, or other charges on a mobile home on a leased site in a mobile home park or any other leased site, and any assessment or user fee chargeable to the owner of the mobile home and constituting a lien, shall be assessed and levied against the owner of the mobile home ...
Mobile homes and manufactured homes shall be deemed real property for the purpose of ad valorem property taxation.
The car value also affects the car sales tax; the higher the value, the higher the tax rates you incur. However, Arkansans purchasing trailers, semi-trailers, and used vehicles costing $4,000-$10,000 will feel relieved after the state dropped the tax rate to 3.5% in January 2022.
Arkansas has a sales tax exemption on the sale of a mobile home, or on a subsequent sale of a manufactured or modular home. ACT 1068 of 1985 created a full sales tax exemption on the sale of a manufactured home, including a modular home and a mobile home.
CALCULATION OF TAX DUE. 1. Sales tax shall be calculated on sixty-two percent (62%) of the sales price of a new manufactured home or modular home.