Colorado DOR Updates Guidance on Sales Tax Exemptions for Prefabricated Houses

The Colorado Department of Revenue (DOR) published an updated guidance document regarding sales and use tax exemptions for certain types of prefabricated housing in the state. The document explains that modular homes, tiny homes, manufactured homes, and closed panel systems for residential structures are fully exempt from state sales and use taxes, but the full exemption may not apply to some state-administered local taxes. Other preconstructed residential units qualify for a 48 percent partial exemption. [Colo. Dep’t of Revenue, Sales and Use Tax Topics: Prefabricated Housing, 05/01/25]

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