Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595

Annotation 395.0160

(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.