Home Business Sales and Use Tax Special Situations Mobile Homes Mobile Homes Sales of new mobile homes are subject to the Maryland 6 percent sales and use tax and the rate is applied to 60 percent of the taxable price. A mobile home is defined in Article 83B, Section 6-202 (g), Annotated Code of Maryland, as a structure with the following characteristics: Transportable in one or more sections; Eight or more body feet in width and 30 or more body feet in length; Built on a permanent chassis; and Designed to be used as a dwelling, with or without a permanent foundation, when connected to the required utilities. The 60 percent taxable portion of the sales price of the first retail sale of a mobile home should be reported on line 4a of Form 202, if a marketplace facilitator it should also be reported on line 2a of Form 202F. The 6 percent tax being remitted should be reported on line 4. Sales of used mobile homes are exempt from the sales and use tax.