Who is exempt from sales tax on manufactured homes?

Individuals or entities purchasing manufactured homes that are already on the local property tax roll are exempt from sales tax because these homes are classified as real property rather than personal property. When a manufactured home is already assessed for property tax, it is treated as part of the permanent real estate landscape, which subjects it to property tax, not sales tax. This exemption helps to avoid double taxation, as the home is already contributing to local taxes through the property tax system.

In contrast, new homeowners or those purchasing for residential use may still be subject to sales tax, depending on the specific circumstances of the transaction. Government agencies might have different tax exemptions, but they are not the sole group that benefits from an exemption related to manufactured homes that are already taxed as property. Hence, the exemption for homes that are already on the local property tax roll is specific and clear, making this the correct answer.