(1) Notwithstanding any other provisions of this chapter to the contrary, state tax equal to one-half (½) the rate of tax provided for in § 67-6-202 is levied on the gross receipts or gross proceeds from the retail sale of a manufactured home, including any accessories, parts, furniture, appliances, delivery fees, installation fees, and other additional or incidental items or services that are part of the sale of the manufactured home, whether or not separately billed.
(2) As used in this section, “manufactured home” means a structure as defined in § 68-126-202.
(3) The tax levied by this section shall apply whether or not the manufactured home is installed as an improvement to the realty.