Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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
395.0260 Motel Operator. A sale by a motel operator of his business, including personal property, is exempt as an occasional sale if the only prior sales by him were of items through a vending machine on which tax was reported by another party who had been authorized by the Board to report the tax as the retailer under section 6015. 12/13/77.