Except for the first retail sale of the manufactured home, the sales and use tax does not apply to a sale of a manufactured home, as defined in § 12-301(g) of the Public Safety Article.

Added by Acts 1988, c. 337, § 2. Amended by Acts 1988, c. 6, § 8; Acts 1989, c. 5, § 1; Acts 2003, c. 17, § 1, eff. Oct. 1, 2003; Acts 2004, c. 25, § 1, eff. April 13, 2004.