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 395.0140
(b) ACTIVITIES REQUIRING PERMIT—PROPERTY HELD OR USED IN
395.0140 Food Containers—Sale of. The sale of nonreturnable food containers is an activity requiring the holding of a seller's permit. Accordingly, the sale of the equipment used in producing these containers is not exempt as an occasional sale. 11/29/65.