MO SB32

Creates a complete sales and use tax exemption for used manufactured homes in Missouri, defined as any manufactured home sale that does not involve the original manufacturer's statement of origin

Exempts used manufactured home sales from state sales tax (sections 144.010 to 144.525 and 144.600 to 144.761), local sales taxes, and transportation district taxes (sections 238.235 and 238.410)

Maintains existing tax treatment for new manufactured homes, where 40% of the purchase price is considered a tax-exempt service and 60% is taxable as tangible personal property

Amends RSMo section 144.044 to add the new definition of "sale of a used manufactured home" and the corresponding exemption provisions