Related for Maasrot 3:7
הַצְּרִיפִין וְהַבֻּרְגָּנִין וְהָאֶלְקָטִיּוֹת, פְּטוּרִין. סֻכַּת גִּנּוֹסַר, אַף עַל פִּי שֶׁיֶּשׁ בּוֹ רֵחַיִם וְתַרְנְגוֹלִים, פְּטוּרָה. סֻכַּת הַיּוֹצְרִים, הַפְּנִימִית חַיֶּבֶת, וְהַחִיצוֹנָה פְּטוּרָה. רַבִּי יוֹסֵי אוֹמֵר, כָּל שֶׁאֵינָהּ דִּירַת הַחַמָּה וְדִירַת הַגְּשָׁמִים, פְּטוּרָה. סֻכַּת הֶחָג בֶּחָג, רַבִּי יְהוּדָה מְחַיֵּב, וַחֲכָמִים פּוֹטְרִין:
Cone-shaped huts, watchtowers, and field sheds make [produce] exempt [from tithing]. A <i>Sukkah</i> [booth, ritually dwelt in on the <i>Sukkot</i> festival] of Ginnosar, even though it contains millstones and poultry, makes exempt. The potters' <i>Sukkah</i>, the inner makes [produce] require [tithing] and the outer makes exempt. Rabbi Yossi says: anything that is not both a sunny season dwelling and a rainy season dwelling makes exempt. A <i>Sukkah</i> of the festival used on the festival [of <i>Sukkot</i>]: Rabbi Yehudah makes [produce brought into this <i>Sukkah</i>] require [tithing], but the Sages exempt.