2.7.423: MOBILE HOMES:
Any subsequent sale of a mobile home as that vehicle is defined in Colorado Revised Statutes section 42-1-102, after the mobile home has once been subject to the payment of sales tax by virtue of Colorado Revised Statutes section 39-26-113, is exempt. (1968 Code §3-75; Ord. 80-106; Ord. 01-42)