Reference for Shabbat 275:5
מתקיף לה רב יוסף אלמה לא הרי עיר של זהב דר"מ מחייב חטאת ורבי אליעזר שרי לכתחילה
and if he does he is not culpable. but it is forbidden. One must not make a permanent tent, and if he does he is liable to a sin-offering. But a bed, chair, three-legged stool, and a footstool may be set up at the very outset.<span class="x" onmousemove="('comment',' If they have fallen. The covers or tops of these are permanently spread, so no 'tent' is made. ');"><sup>4</sup></span>
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