Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
F
228.0000 Factory-Built Housing—Regulation 1521.4
Annotation 228.0250
(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.