Conical huts, sheds, and summer huts are exempt [from tithes]. A Gennosar booth, even if it contains a mill and chickens, is exempt [from tithes]. [Regarding] a potters' hut, the inner [chamber] is liable [in tithes], but the outer one is exempt [from tithes]. R' Yose says: Any [house] which is not [both] a summer residence and a winter residence is exempt [from tithes]. [Regarding] a succah during the [Succos] Festival, R' Yehudah obligates [it in tithes]; but the Sages exempt [it from tithes].