HB 62 is identical to HB 42.  This bill provides for a completely different method of calculating the amount of state sales tax due on mobile homes. Rather than a % of sales price, it will be calculated at 60% of the manufacturer's invoice amount. It is unclear if this % calculation is intended to affect local sales and use tax.  Additionally, this bill provides a complete exemption from BOTH state and local sales and use tax for the retail sale of pre-owned mobile homes.