You'll need to aggressively market your area to find a dealer or individual/investor to move a house to your park, which takes you time.

Common sense would tell you that if you're dealing with a 1985 MH but it shows that the BP's were dated in 2008 it's a pretty good indication that it's been moved from its original situs.There are instances, however, when a MH may have been used as a model on a retail dealer's lot.

Taxes should be current on it as well ( verify) One thing you can do is talk to a reputable mobile home dealer and see if they can quarterback you the paperwork to verify you are doing everything correct.  

Are there any provisions like used car sales where the dealer never titles the car and avoids some fees (taxes , etc).  

It was the reason why Rishel Consulting Group spent the money on legal fees to research solutions for Lonnie Dealers.

Should I use a separate entity for the holding company so it can be taxed as capital gains instead of as a dealer?

As I understand it, if a person is a licensed agent acting in a facilitator capacity and the referral fee for a capital introduction is incidental to brokerage activity (buying or selling real estate) the agent is not acting as an unregistered finder or broker dealer.

Not to argue or contradict @Ken Rishel as I respect his knowledge, expertise, experience and obvious success in the MH Industry, however, one thing I've personally experienced over the years as a General and Manufactured Contractor, Manufactured Home Dealer, Real Estate Broker, Developer, investor and property manager (my own portfolio) is that in park sales personnel, be they the manager or an in park sales dept., is that it can be construed as somewhat of a conflict of interest to residents wanting to sell their homes if they feel they are obliged to list their home with an in park employee vs a RE professional or MH dealer of their choice.There are a few MHC's in my neck of the woods who have done and some that still do this and the homeowners/tenants really resent it and often opt seek their own representation.

Make sure you set up a separate entity for your long-term stuff (or even better an LLC for each property...) and one for flips if you end up doing any - that way there's no chance of being hit for self-employment tax as a 'dealer' under IRS code, for properties that you should have only been paying long-term capital gains tax, on sales of properties that you've held for over a year.

I'm currently a car dealer who's fishing for more value in my world.