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"
395.0520 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.