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
395.0160 Gasoline Service Station with Carwash. A gasoline service station operated a car wash on the same premises. The charge for a car wash was reduced to persons who also purchased gasoline. The business was sold.
The sale of the tangible personal property related to the car wash was subject to tax. It was not an exempt occasional sale because the car wash was an integral part of the overall business activity. 7/28/75.