Mobile home tax question

[Adam Anderson]

Am I correct in my understanding that Mobil homes are not considered real-estate so they wouldn't be subject to capital gains? If I buy a mobile home for $1000 and sell it to someone for $3000 with financing, would I be taxed at my normal income tax rate for the profit of $2,000 and the interest I collect?

Is there anyway to defer the taxes like you can with real-estate with 1031 exchanges?