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 395.0485

(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.