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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > F > 228.0000 Factory-Built Housing > Annotation 228.0050

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F

228.0000 Factory-Built Housing—Regulation 1521.4

Annotation 228.0050

(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.