Section 26-52-802 - Sale of manufactured homes, modular homes, or mobile homes(a) Whether from an established business or by a licensed retailer, every person selling manufactured homes or modular homes in this state shall obtain a permit and report and remit to the Secretary of the Department of Finance and Administration as provided in this chapter, together with: (1) Copies of invoices, sales, tickets, or bills of sale reflecting the dates of all sales of the new manufactured homes or modular homes;(2) The purchaser's name and address;(3) The make, year, model, serial number, and acquisition price of each manufactured home or modular home; and(4) If applicable, the amount of tax collected from the purchaser.(b) Upon the initial sale of a new manufactured home or modular home, the tax levied by this chapter shall be collected on sixty-two percent (62%) of the acquisition price of the new manufactured home or modular home.(c) No tax shall be due on the sale of a mobile home or on a subsequent sale of a manufactured home or modular home, including any tax levied by this chapter or any other gross receipts tax levied by the state.Amended by Act 2019, No. 910,§ 3894, eff. 7/1/2019.Acts 1985, No. 1068, § 2; A.S.A. 1947, § 84-1936.2; Acts 2003, No. 365, § 1; 2005, No. 2254, § 1; 2009, No. 384, § 10.