Typically exempt from the sales/use tax base is the purchase of lumber by a do-it-yourself homeowner when she builds a deck onto her patio. This exemption is known as the homestead rule.

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The homestead rule typically refers to property tax exemptions or protections for homeowners, not sales/use tax exemptions on purchases like lumber for personal projects. Sales/use tax generally applies to the purchase of tangible personal property unless specifically exempted by state law, and such exemptions usually do not cover general purchases by homeowners for personal use.

Typically Exempt from the Sales/use Tax Base Is the Purchase