Section 11-213 - Mobile homes.
§ 11-213. Mobile homes.
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.
[1988, ch. 6, § 8; ch. 337, § 2; 1989, ch. 5, § 1; 2003, ch. 17; 2004, ch. 25.]