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Are you asking because you're buying the home and the shed is already at the premises? If so, then that will depend on whether the shed was included on the title documents and survey.

Are you asking because this has been included on an insurance claim? If so, then the adjuster will make that final determination. Most likely, though, unless the shed has been made part of the real property legally or you have permanently affixed the shed to the premises, it will be considered personal property. By the nature of it being on skids, hence movable to other locations as one unit, it would be an uphill battle to have this considered as anything other than personal property in the insurance company's eyes.

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