Tax Questions Notes, L/O

[Joe Pitrolo]

If you sell a mobile home on a note, let's say you have $3k in the property and you collect $1k down and a not for $6,500, sales price is $7.500, do you pay the complete sales tax immediately or wait till the note is paid off? If you pay the lot rent but charge the buyer, does this change anything as far as taxes?
If this is the case, should I transfer title with a lien or keep in trust until note is paid off?

Also, on a lease purchase, 5k down, 300 month for 3 years with 2k balloon, all goes towards purchase price of 16,500, interest rate is 12. My accountant says this should be taxed like rental property? Does the option amount get taxed differently?