SB 479 - This act provides that forty percent of the amount paid on the first sale into the state of a new modular unit or a new manufactured home, plus any carrier charge and freight charges, shall be considered the sale of a service and sixty percent shall be considered the retail sale of tangible personal property that is subject to state and local sales and use tax. The person titling such home shall show that the state and local use taxes have been paid. This act also provides that all purchases of tangible personal property other than new or used homes by modular home or manufactured home dealers are subject to tax, regardless of whether or not such purchases are resold to others. Subsequent sales of such tangible personal property shall be exempt from taxation. This act is similar to HB 800 (2017). JOSHUA NORBERG