Manufactured Home Sales Tax Exemption

Sales tax - manufactured homes. The act exempts the entire purchase price of the sale of manufactured homes constructed in compliance with the "National Manufactured Housing Construction and Safety Standards Act of 1974" from state sales and use tax. The exemption automatically applies to a special district or other limited purpose authority that has the same tax base as the state, but does not apply to a statutory municipality or county unless it creates a local exemption based on the state exemption.
(Note: This summary applies to this bill as enacted.)