Check with your accountant on this ,most every state is different .
Thats what I understand ...if its got a sit down and a place to cook its # 2 home sweet home .
I would not go by hear say . Ive built all my homes but the first three , owned machinery ..hoes ,dozers ,dump trucks ... I cant get started !
The best thing when you get your taxes done is to ask. most people will find out for you even if they arnt sure. is my experence !
Great question .