Its just an active business like selling shoes or manufacturing widgets and is taxed that same as any other active business.

(plans, permit, utilities, manufacturing, install).They seem to charge $250 to start talking, and giving a final quote, then $20k for plans and permits (3 to 4 months - seems extremely high to me), then 4/6 weeks to build modular construction and deliver based on the quote.

., I'm not manufacturing dynamite in my garage), so my overall liability risks are low.

We manufacture and have the patent on the only Smart smoke detector that is completely self contained and monitored 24/7 through cellular networks.

Put us in touch with the manufacturers repair company as it was over 4 weeks old. 

But working in the architecture field (high density residential to as low as high end single families), I deal with spec'ing and coordinating with manufacturers directly, all the time.  

In 2000 I watched the exodus of manufacturing.

When manufacturing goes the good working class folks pack up and leave and all that’s left are old people and low income “ renters” .

@Russell Brazil, as @Kevin Mizell mentioned, modular homes do have some advantages to which I'd add to his list, depending on the manufacturer of course, that they may often be overbuilt (in part, so as to survive the rigors of transporting them).  

There are, also, different types of SIP building products from other manufactures out there.