Effective April 1, 2004, the transaction between the manufacturer and the dealer or final consumer involving the sale of modular homes will be subject to tax whereas the transaction between the dealer and the final consumer will be exempt. Here “modular home” refers to a structure that is transportable, not permanent, designed to be used on a permanent foundation when connected to utilities and certified according to building code. The tax base for modular homes is 60% of the total selling price that is paid to the manufacturer. As of April 1, 2004 the dealer is required to remit tax directly to the Department of Revenue on any inventory of previously untaxed modular homes. (Department of Revenue Ruling No. 19-2004-1, approved February 4, 2004, effective as noted above)