Wisconsin has made various terminology revisions to Act 11 (S.B. 7), Laws 2007 which affect mobile and manufactured homes. As a result, newly-manufactured homes which qualify as dwellings are exempt from tax as a realty improvement. Taxpayers are reminded that use tax does not apply to mobile homes purchased by non-residents outside the state 90 days before they are brought into the state in connection with a change in domicile. Additional information is provided regarding municipal permit fees and licensee rights. (Act 11, S.B. 7, Laws 2007)