3,402. Structures That Don't Obligate One in Tithes

Hilchos Maaser 4:4

The following structures do not count as houses vis-à-vis the obligation to tithe produce: huts, guard shacks, summer shelters that are four roofed pillars without walls, and the booths of workers who live in the vineyards and gardens in the summer; even though they live in them all summer and the booths have mills and chickens, they don’t obligate one in tithes. The outside room of potters’ booths and the booths we make for Succos during that holiday also don’t obligate one in tithes. This is because none of these is considered a permanent dwelling.

Hilchos Maaser 4:5

Huts and guard shacks do obligate their owners in tithes even though they don’t have this effect for other people. Similarly, a school and a study hall effect the obligation to tithe for one who dwells there and teaches because they’re like his home, but they don’t obligate others in tithes.