Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595
Annotation 395.0060
(a) IN GENERAL
395.0060 Property Used in Retail Business. Where a retailer engaged in the restaurant business sells equipment which, for income tax purposes, has been used one-half for business and one-half for personal purposes, the entire selling price is subject to sales tax. 9/23/54.