(a) Notwithstanding any other law, in any 12-month period a person is exempt from holding a retailer's license as required by Section 1201.101(b) if during that period the person sells or offers to sell not more than three manufactured homes.
(a-1) A person is exempt from holding a retailer's license as required by Section 1201.101(b) if all manufactured homes sold or offered for sale by the person are:
(1) located in a manufactured home community, as defined by Section 94.001, Property Code; and
(2) sold or offered for sale to the same purchaser in connection with a sale of the real property of the community.
(b) The department by rule shall develop a form necessary for a person to establish eligibility for the exemption provided by this section.
(c) A person who is eligible for an exemption under this section remains subject to the other applicable provisions of this subchapter and department rules regarding the sale or transfer of manufactured homes.