A dealer qualifies as a retailer consumer for tax treatment when selling a mobilehome to whom?

A dealer qualifies as a retailer consumer for tax treatment when selling a mobilehome as a residence only because this designation typically aligns with residential sales, which is treated differently than commercial or governmental transactions in terms of tax obligations. When a dealer sells a mobilehome that will be used as a residence, the sale is generally considered a retail transaction, and the applicable sales tax must be collected.

The residential use underscores the fundamental purpose of the mobilehome and reflects the state's tax provisions that distinguish between different types of buyers. This ensures that the dealer's tax implications are clear and that they are compliant with regulations that govern sales to consumers specifically intending to use the mobilehome for residential purposes.

Other scenarios, such as sales to charitable organizations or government entities, involve different tax treatments or exemptions. These transactions are not classified under the typical retail consumer tax implications because the intended use of the mobilehomes is for operations rather than personal residence, which does not qualify them for the same tax status.