Sec. 1. 36 MRSA §1752, sub-§6-C is enacted to read:

6-C.__Manufactured housing.__"Manufactured housing" has the same meaning as defined in Title 10, section 9002, subsection 7.

Sec. 2. 36 MRSA §1760, sub-§23-C, as affected by PL 2003, c. 614, §9 and amended by c. 688, Pt. B, §12 and affected by §13, is further amended to read:

23-C. Certain vehicles purchased or leased by nonresidents. Sales or leases of the following vehicles to a nonresident if the vehicle is intended to be driven or transported outside the State immediately upon delivery:

A. Motor vehicles, except automobiles rented for a period of less than one year, all-terrain vehicles and snowmobiles as defined in Title 12, section 13001;:

(1)__Automobiles rented for a period of less than one year; and

(2)__All-terrain vehicles and snowmobiles as defined in Title 12, section 13001;

B. Semitrailers;

C. Aircraft; and

D. Truck bodies and trailers manufactured in the State; and

E. Camper trailers, including truck campers.

If the vehicles are registered for use in the State within 12 months of the date of purchase, the person seeking registration is liable for use tax on the basis of the original purchase price.

Notwithstanding section 1752-A, for purposes of this subsection, the term "nonresident" may include an individual, an association, a society, a club, a general partnership, a limited partnership, a domestic or foreign limited liability company, a trust, an estate, a domestic or foreign corporation and any other legal entity.

Sec. 3. 36 MRSA §1760, sub-§40, as repealed and replaced by PL 1987, c. 497, §37, is amended to read:

40. Manufactured housing. Sales of mobile or modular homes includes: