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
228.0250 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.