CERTAIN CAMPER UNITS.

SEC. 303. CERTAIN CAMPER UNITS. (a) General Rule.—Section 4063(a) (1) (B) (relating to exemptions for camper coaches, etc.) is amended by inserting “or camping accommodations” after “living quarters”. (b) Effective Date.—The amendment made by subsection (a) of this section shall apply with respect to sales made on or after the date of the enactment of this Act.