Form S-110L at a glance
What it is: Form S-110L (2/19) is the Michigan Department of Licensing and Regulatory Affairs Application for Certificate of Manufactured Home Ownership.
Who signs: The New owner/applicant signs on the New owner/applicant's signature line.
A filled-in Form S-110L example: a buyer applies for a manufactured home certificate
How to fill out Form S-110L, box by box
Transaction type, brand name, serial number, year of manufacture and full rights to survivor
Fill in the Transaction Type, Brand Name, Serial Number, Year of Manufacture and Full Rights to Survivor.
Certificate fee, tax and total
Fill in the Certificate Fee, the Tax and the Total.
Name as it will appear on the certificate, address and mailing address
Enter the name or names as they will appear on the Certificate of Title and Registration.
Enter the Address and the Mailing Address.
First and second secured party with filing dates
Enter the First Secured Party and the Second Secured Party, each with a Filing Date.
Applicant identification
Under Applicant Identification, mark Owner or Other, write the Name, and write the ID presented.
Claim for tax exemption
If you claim a tax exemption, under Claim for Tax Exemption, write the Reason, and initial the box next to "I certify the tax exemption shown above is valid."
Exemption - Transfer Between Relatives: An exemption from use tax is allowed when the new owner is the spouse, father, mother, brother, sister, child, stepparent, stepchild, stepbrother, stepsister, half-brother, half-sister, grandparent, grandchild, father-in-law, mother-in-law, brother-in-law, sister-in-law, son-in-law, daughter-in-law, grandparent-in-law, legal ward, or legally-appointed guardian of the previous owner. Documentation proving the relationship may be requested by the Michigan Department of Treasury.
Final determination of the correct tax liability will be made by the Michigan Department of Treasury. You may be required to document your tax return or prove you are entitled to the exemption claimed. If you cannot support your claim, minimum penalties can be imposed including criminal prosecution or assessing up to 175 percent of the tax due.
Type of document, county, state, court and file/docket #
Enter the Type of Document, County, State, Court and File/ Docket #.
Use tax return
Under USE TAX RETURN, on line 1, enter the Purchase price or retail value whichever is greater.
On line 2, enter the 6 percent tax.
On line 3, enter the Credit for tax paid to a reciprocal state (proof attached).
On line 4, enter the Tax being paid.
Purchase date and seller's name
Enter the Purchase Date and the Seller's Name.
More rules for Form S-110L
If your certificate of manufactured home ownership is not received within 60 days from the date of filing, contact a Secretary of State branch office.
If manufactured home you are purchasing is located in a manufactured home community or being placed in a manufactured home community, be sure you and the home are approved for residency by the community before purchasing the home.
Common questions about Form S-110L
Who signs it?
The New owner/applicant signs on the New owner/applicant's signature line.
What am I certifying when I sign?
"I certify all information on this form is correct to the best of my knowledge. I also certify this manufactured home is equipped with one fire extinguisher and a smoke detector as required by Public Act 133 of 1974, being sections 125.771 et. sec. of the Michigan Compiled Laws."
Sources
[1] Form S-110L (2/19), Application for Certificate of Manufactured Home Ownership, Michigan Department of Licensing and Regulatory Affairs (the Official source link on this page).