This Bill of Sale Package contains the essential forms needed to transfer ownership of an asset from a seller to a buyer. The following forms are included:
1. Bill of Sale of Automobile and Odometer Disclosure Statement
2. Bill of Sale of Watercraft
3. Bill of Sale of Mobile Home
4. Bill of Sale of Animal
5. Bill of Sale of Other Personal Property
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Mobile/manufactured homes located within a licensed manufactured housing community are exempt from local taxes and are instead subject to a monthly occupancy fee payable to the community operator. Real property on which mobile/manufactured homes are situated in such communities are taxable as real property.
The Massachusetts sales tax is imposed only on sales of tangible personal property. See G.L. C. 64H, § 2. The Supreme Judicial Court held that if a mobile home acquires the characteristics of a conventional home, the mobile home ceases to be tangible personal property and becomes real estate.
Interesting note: The state of Massachusetts does not often use mobile home titles. A Bill of Sale is most common to show proof of ownership. The Registry of Motor Vehicles does not recognize manufactured homes as titleable vehicles, although mobile homes must be registered if put on the road to move.
You should include the following information in your Bill of Sale:Seller and buyer information.Region and county.Item being sold and its description.Price, sales tax, and form of payment.Loans and liens on the item, if applicable.
