Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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228.0000 FACTORY-BUILT HOUSING—Regulation 1521.4


228.0050 Factory-Built Housing Classification. Sectionalized construction erected on the property of a hospital for use as doctors' offices does not qualify for a factory-built housing classification because it is not a dwelling or living unit. 1/21/77.

228.0250 Kits. A kit containing only walls and roof elements does not qualify as factory-built housing. The regulation requires a floor element as well. The providing of a concrete slab or mud sill at the building site would not bring the kit within the regulation because the regulation requires that the floor be also factory built. 5/30/75.