- If you purchased the new manufactured home from a Missouri dealer and the dealer failed to collect the tax, state and local sales tax will be assessed on 60% of the purchase price:
- The local sales tax rate is based on the seller’s address. Refer to the Local Sales Tax Rate Chart.
- This includes any manufactured home purchased by a Missouri resident from a Missouri dealer where the home’s manufacturer is located out-of-state and delivers the home directly to the Missouri purchaser.
- The local option use tax rate is based on the address where the manufactured home is first delivered in Missouri (if applicable). Refer to the Local Option Use Tax Rate Chart.
- If the out-of-state dealer collected tax at a rate greater than Missouri’s state compensating use tax rate (4.225%) plus the local option use tax, tax is not due.
- If you purchased the new manufactured home from a Missouri dealer and taxes were never paid to Missouri, state and local sales tax must be collected on the 60% of the purchase price.
- If you purchased the new manufactured home from an out-of-state dealer, state compensating tax and local option use tax is due on 60% of the purchase price based on the address where the manufactured home is first delivered in Missouri (if applicable). Refer to the Local Option Use Tax Rate Chart.
If I lost or never received my Certificate of Affixation, how do I receive a duplicate copy?
If you have lost or never received the Certificate of Affixation, you may request a duplicate copy by contacting the Department of Revenue at (573) 526-3669 or you can Ask Motor Vehicle!
Should the Affidavit of Affixation be recorded before submitting to the Department of Revenue?
The Affidavit of Affixation must be recorded within 60 days of delivery to the Department (Sections 700.111, RSMo).
Where can I submit the affixation and severance paperwork for processing?
The affixation and severance paperwork may be submitted for processing at any Missouri license office or, by mail, to the Motor Vehicle Bureau, PO Box 100, Jefferson City, MO 65105-0100.
How is the “Surrendered Ownership Document Information” section on the Affidavit of Affixation verified to be correct for the home?
The “Surrendered Ownership Document Information” is based on the actual document being surrendered, regardless of what is currently reflected in the Department’s records. If the Department’s records are in conflict with the surrendered document information, the recorded Affidavit of Affixation documentation supersedes and the Department will history any existing record on the manufactured home.
If the “Surrendered Ownership Document Information” section on the Affidavit of Affixation is filled out incorrectly, is the Affidavit of Affixation required to be corrected and re-recorded with the Recorder of Deeds? (For example, there is an active title for the home but they fill out Form 5314 indicating no title exists.)
The Department assumes all questions regarding ownership have been mitigated through the land title research performed on the real estate title transaction. The recorded Affidavit of Affixation ownership interest supersedes any record of ownership contained in the Department’s records on the manufactured home.
If the current owners do not know the location of the original title and a duplicate cannot be requested by them since they are not the owners listed on the title, how does an owner of a manufactured home who is completing the Affidavit of Affixation obtain a duplicate certificate of title if they are not the owner listed on the title?
A duplicate title from the previous owner is not required.
The owner identified on the Affidavit of Affixation is not required to surrender a title if it is not in his or her possession. The confirmation of conversion document and the process completed by an attorney or agent of a title insurance company will validate that the owner on the Affidavit of Affixation has the proper ownership interest.
How would the current owners get a physical title to file with the Application for Surrender of Title or Manufacturer’s Certificate of Origin (MCO) (Form 5315)?
The purpose of the Application for Surrender of Title or Manufacturer’s Certificate of Origin (MCO) (Form 5315) is not to obtain a certificate of title. Form 5315 is used to document that the person identified on the form has either a title or an MCO to the manufactured home and the title or MCO has been properly surrendered in compliance with the law. A title is not a mandatory document required to be surrendered to facilitate the affixation process. If no title is available, a properly completed Application for Confirmation of Conversion (Form 5314) will confirm the applicant’s ownership interest in the manufactured home.
Can a duplicate title be requested after an Affidavit of Affixation is recorded?
Section 700.320, RSMo prohibits the issuance of a certificate of title once the manufactured home has been recorded as affixed in the records of the Department. A title can only be issued on a manufactured home which has been recorded as affixed in the Department’s records when the homeowner completes the severance process as outlined in Section 700.111, RSMo.
After the affixation process is complete, will there be an indicator on the Notice of Lien (NOL) lookup system stating it is real estate?
Yes. The Department will record the “title type” on the manufactured home record as “Affixed”. This will appear on the NOL record inquiry response.
How is confirmation of the surrendered title or confirmation of the conversion to real estate requested, and will there be a fee?
If using the NOL record inquiry, you would perform an inquiry on the manufactured home as described above. If recorded as real property, the title type will be “Affixed”. All other title types provided in the inquiry response will indicate the status of a title record. The fees are automatically collected through your subscription to the NOL inquiry system.
If making a written request, the Department requires various forms to be completed in order to ensure privacy regulations are met. The form that must be completed will depend on whether or not the requestor already has a security access code to obtain record information. You may review Forms 4678, 4681, 4803, 5091 (which are used for obtaining record information) on the Forms and Manuals page of our website to determine the appropriate form for your situation.
The fee for a written request is $2.82.
Where can I locate the identification or serial number on my manufactured home?
According to the Missouri Manufactured Housing Association, the identification or serial number should be located:
- On the left side of the front crossmember. This location is required by Housing and Urban Development (HUD), and is the preferred location to find the identification or serial number. It is a violation of the federal HUD Standard to remove the identification or serial number from this front crossmember; or
- On the data plate inside manufactured home. This plate will list the manufacturer, serial number, and other data that is specific to a manufactured home. The most likely locations of a data plate in a manufactured home are:
- Inside cabinet door under kitchen sink;
- Inside one of the other kitchen cabinet doors;
- Inside one of the bedroom closets on the inside of the closet door or on he closet wall; or
- Utility room – inside or next to the electric panel box
If the identification or serial number cannot be found in the locations listed above and if the HUD labels are still on the home (located on the rear non-hitch end of home), you may provide the HUD label numbers to HUD to request the identification or serial number. There may be a charge for these requests.
If the manufactured home was ever titled in Missouri, you may be able to obtain the identification or serial number from the Department of Revenue using the previous owner’s name.
The Manufactured Housing Division within the Public Service Commission (PSC) can be very helpful in assisting homeowners to locate the identification or serial number. You may contact the PSC Manufactured Housing Division at 1-800-819-3180, or visit the PSC Manufactured Housing Division web page.
Still need help? Feel free to Ask Motor Vehicle!
