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 395.0420

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

395.0420 United States, Selling to for Resale, Equipment Sale Taxable, where equipment had been used in activity of making sales for resale to Federal instrumentality, as latter activity required holding of seller's permit. 4/9/51.