MO HB111

Sales of used manufactured homes are fully exempt from state and local sales taxes, including taxes under sections 238.235, 238.410, and 144.010 to 144.761

"Used manufactured home" is defined as any subsequent sale of a manufactured home that does not qualify as "new" under section 700.010

New manufactured homes retain existing tax treatment where 40% of purchase price is considered a service (exempt from sales tax) and 60% is taxable as tangible personal property

New modular units similarly retain 40% service/60% tangible property tax treatment, with freight and carrier charges added to the service portion

Amends section 144.044, RSMo, passed during the 98th General Assembly First Regular Session (2015)