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 395.0140

(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.