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Sec. 3. 36 MRSA §1760, sub-§40, as repealed and replaced by PL 1987, c. 497, §37, is amended to read: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

A. Used mobile and modular homes manufactured housing; and

B. New mobile and modular homes. Exemption is limited manufactured housing to the extent of all costs, other than materials, included in the sale price, but the exemption may not to exceed 50% of the sale price.

Sec. 4. 36 MRSA §1952-B, as amended by PL 1991, c. 846, §26, is further amended to read:

§1952-B. Manufactured housing

The tax imposed by chapters 211 to 225 this Part on the sale or use of any type of manufactured housing, as defined in Title 30-A, section 4358, subsection 1, paragraph A, except when the dealer has collected the tax in full, must be paid by the purchaser to the State Tax Assessor. The State Tax Assessor assessor shall provide a tax receipt to the purchaser, which, upon.__Upon request by the municipal officials, assessors of a plantation or the Maine Land Use Regulation Commission, the receipt must be made available by the purchaser to certify that the tax imposed by chapters 211 to 225 has been paid, pursuant to Title 30-A, section 4358, subsection 4 or Title 30-A, section 7060, subsection 1, paragraph C.

A valid bill of sale from a dealer showing that the tax has been collected in full serves to certify that the tax imposed by