Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
395.0395 Twice a Year Sales Activity. A person "rents" a table twice a year at a local military show for the purpose of selling excess items from his collection to the public. That is, the person buys and sells military items. The person is engaged in the business of buying and selling tangible personal property (military items) and must hold a seller's permit. Furthermore, it appears that the person is making three or more sales of sufficient number, scope and character during any 12-month period to be required to hold a seller's permit even if he did not "rent" a table at the military show. 2/8/95.