Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
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
395.0240 Laundry Equipment. When a person operates two businesses at the same place, one a self-laundry and the other sales of laundry equipment, and the self-service business is sold including laundry equipment used therein, it is not an exempt occasional sale. 2/16/53.