Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595
(b) ACTIVITIES REQUIRING PERMIT—PROPERTY HELD OR USED IN
395.0120 Concessionaire. The tangible personal property assets of a concessionaire are held or used in the course of an activity for which a seller's permit is required notwithstanding the fact that the retailer in control of the premises elects to report the gross receipts of the concessionaire on his own returns. 9/29/64.