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 395.0520

(c) SERIES OF SALES—"NUMBER, SCOPE AND CHARACTER"

395.0520 Horses—Sales through Claiming Races of, not counted in determining whether or not other sales by owner are "occasional," in line with amendment to section 6015. 2/1/51.