Rev. Rul. 58-487

Advice has been requested concerning the applicability of the manufacturers excise tax on motor vehicles to sales of a self-propelled `mobile home' vehicle.

A manufacturer produces and sells a conventional four-wheeled automobile chassis and a specially designed body which provides living and sleeping accomodations consisting of a permanently installed bed, kitchen facilities, dining area, wardrobe closet, and lavatory facilities. The living and sleeping area is separated from the seat for the driver and passengers and is designed with windows and a separate door similar to those in a house trailer.

Section 4061(a)(2) of the Internal Revenue Code of 1954 imposes a tax upon the sale by the manufacturer, producer, or importer of automobile chassis and bodies other than those taxable under section 4601(a)(1) and chassis and bodies for trailers and semitrailers (other than house trailers) suitable for use in connection with passenger automobiles. Section 4653(a) of the Code provides that the tax imposed under 4061(a)(2) shall not apply in the case of house trailers.

Since the vehicle described above is not a house trailer of the type which is exempt by section 4063(a), the sale of the vehicle by the manufacturer is subject to the manufacturers excise tax imposed by section 4061(a) of the Code. Furthermore, the equipment, such as the bed, etc., provided with the vehicle is subject to the tax, when sold on or in connection with the sale of the taxalbe vehicle.