@jalbright1
CA state law changed in 1979, mobile homes sold after July 1, 1980, are subject to property taxes instead of vehicle fees. Property taxes are calculated and collected by each county and are subject to state regulations and restrictions. Mobile homes are considered manufactured homes under CA tax code and are subject to property taxes just like traditional homes. However, if the mobile home is located on another person's land, such as in a mobile home park, then the property tax treatment is different. The mobile-home owner only will be liable for taxes based on the value of the mobile-home structure and not for the land it's on. Any property tax related to the land's value is assessed and charged separately to the land's owner.
So yes the sale would be taxable and subject to CA taxes.
More information can be found here:
https://www.boe.ca.gov/proptaxes/faqs/manfacthomes.htm#:~:text=How%20are%20manufactured%20homes%20ta....
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