Calling it a "tiny home" is a bit of a stretch. Wal-mart itself calls it a "storage shed" (https://www.walmart.com/ip/Best-Barns-Arlington-12x20-Wood-Storage-Shed-Kit/1567768995). So I guess if you really wanted to, you could make it into a tiny home, but by that standard we could just call a cardboard box a tiny home as well. BOOM! Instantly solved the homeless crisis.
I've been to homes in foreign countries that had little more than a hole in the ground outside for a bathroom, a cow dung hut for a kitchen, and a rain water collector or a river for a water source, it doesn't take much to get those amenities and if you really wanted you could probably make it work with this storage shed. Whether or not it's actually up to code here in the US though is a different question entirely. I think there's alot of municipalities that have banned tiny homes altogether or have such strict zoning laws/building requirements that this definitely wouldn't fly as a "home" in any sense of the word.
Whats considered a kitchen cause if it includes having a stove.. I'm afraid you will be wildly disappointed at whats being called an apartment in certain areas of the us
