Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595

Annotation 395.0015

(a) IN GENERAL

395.0015 Printing and Mailing Advertising Material Business. Sales of advertising material and the service of mailing such material were inseparable activities of a single business. Even though the taxable sales were a small percentage of the total receipts of the business, the sale to the successor of the fixtures and equipment of the business was subject to tax. (Regulation 1595(a)(5)(B)(2).) 5/14/92.