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 395.0240

(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.