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"
395.0485 Corporate Division Not Separate Entity. When a seller sells the assets of a division which performs only services, all sales by all divisions must be considered in determining whether there is a series of sales which requires the seller to hold a seller's permit. See Chemed v. State Board of Equalization, 192 Cal.App.3d 967. 12/31/82.