The Oklahoma Tax Commission Jan. 1 issued the 2022 Manufactured Home Quick Reference Guide for property, sales and use, and excise tax purposes. The guide includes: 1) general information on motor vehicle tax stamps and sales tax for modular homes; 2) rules and statutory references to manufactured home registration and active-duty military personnel; 3) motor vehicle division rules on manufactured homes; 4) frequently asked questions on topics including tribal registration, surrender of title and changing title, repossessions and dealer trades, collection of tax, and modular homes; and 5) various forms. [Okla. Tax Comm’n, Manufactured Home Quick Reference Guide, 01/01/22]
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