Making people who buy new mobile homes pay sales tax on the residences - usually young married couples or senior citizens - is unfair, says Sen. Lyle Hillyard, R-Logan.

"You do not pay sales tax when you buy a stick-built home, but you pay sales tax when you buy a mobile home," he said. "What this really does is put mobile home on the same level as stick built homes."The bill was patterned after Idaho law, which allows the state to impose sales tax on 55 percent on the selling price of the mobile home. In the case of stick-built homes, sales tax is applied to building materials, which according to Hillyard provides mobile-home buyers some equity.

In the past, the bill has been approved by the House and the Senate, but never during the same session, Hillyard said.