New motor vehicles may be exchanged for resale from one new motor vehicle franchise dealer to another who is franchised to sell the same make of new motor vehicles by assignment of the manufacturer‘s statement of origin. Such exchange shall not be deemed to be a sale and shall not require the motor vehicle dealer to register and make application for a certificate of ownership as set out in this chapter. However, when an exchange by assignment of the manufacturer’s statement of origin is between a new motor vehicle franchise dealer and another motor vehicle dealer who has a franchise for a different make of motor vehicle or a motor vehicle dealer who is not a new motor vehicle franchise dealer, the transaction shall be deemed a sale and shall void the resale of that motor vehicle as a new motor vehicle, and it shall be unlawful for any motor vehicle dealer to hold forth, offer for sale, advertise or sell such motor vehicle as a new motor vehicle. A motor vehicle dealer shall not assign ownership on any vehicle in a retail sale by the assignment of a manufacturer’s statement of origin unless he is franchised by the manufacturer to sell that particular make of vehicle; however, this provision shall not take effect if the motor vehicle dealer and the manufacturer are in the process of negotiating a new franchise agreement, or the motor vehicle dealer has filed a timely protest to the manufacturer or appealed under section 407.825 of the motor vehicle franchise practices act. The provisions of this section shall not apply to mobile homes or trailers.