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 395.0360

(b) ACTIVITIES REQUIRING PERMIT—PROPERTY HELD OR USED IN

395.0360 Processing—Fabricating. The sale of equipment which has been used in binding new books for a consumer, even though all of the materials are furnished by the customer, is not exempt as an occasional sale, because equipment was used in an activity requiring holding of a seller's permit, the performing of taxable fabrication labor. 7/25/52.