1.  There are exempted from the taxes imposed by this chapter an amount equal to 40 percent of the gross receipts from the sales and storage, use or other consumption of new manufactured homes and new mobile homes.

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2.  There are exempted from the taxes imposed by this chapter the gross receipts from the sales and storage, use or other consumption of used manufactured homes and used mobile homes for which taxes under this chapter have been paid as a result of a previous sale, storage, use or consumption.

3.  As used in this section:

(a) ’Manufactured home’ has the meaning ascribed to it in NRS 489.113; and

(b) ’Mobile home’ has the meaning ascribed to it in NRS 489.120. The term does not include a motor home as defined in NRS 482.071.