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
(c) SERIES OF SALES—"NUMBER, SCOPE AND CHARACTER"
395.0480 Auctioneer's Sales. Sales made by an auctioneer on behalf of the owner of property are separately accounted for and tax paid by the auctioneer. Such sales should not be counted against the owner of property in determining the number of sales for qualification as "occasional sales." 6/10/53.