MO HB1765

Repeals and replaces section 144.044, RSMo, to modify sales tax treatment for manufactured homes and modular units.

Defines "sale of a used manufactured home" as any subsequent sale of a manufactured home that does not qualify as "new" under section 700.010.

Exempts used manufactured home sales from all state and local sales taxes, including sections 238.235, 238.410, 144.010-144.525, and 144.600-144.745.

Maintains existing tax treatment for new manufactured homes and modular units, treating 40 percent of the sale price as a service (tax-exempt) and 60 percent as tangible personal property (taxable).