Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
228.0000 FACTORY-BUILT HOUSING—Regulation 1521.4
(a) SPECIFIC USE OF PROPERTY
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.