Exempting from sales and use tax materials and appliances used in the manufacture of certain manufactured homes.

Summary

The bill creates a tax exemption for raw materials, components, and required major appliances that are incorporated into manufactured homes designed to be permanently affixed to a foundation. It applies only to homes built in an enclosed, climate‑controlled facility and intended as residential dwellings. Manufacturers must certify compliance, and false claims are subject to civil penalties and possible disqualification from future exemptions.

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