I don't remember what I paid last time, but I have a Propane wholesaler nearby that fills the permanent tank on my 'C' from the same hose that he uses to fill portable tanks, and its supplied from large underground tanks. He told me that portable tanks have to be purged and pressure tested before refilling, at least in Ohio. And they get repainted and have a new sticker added. More labor means higher prices.
My parents had a park model in Florida. The dealer there drove a large truck to the CG, and swapped out the full tanks for the empties.