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 395.0577

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

395.0577 Numerous Deliveries Under One Agreement. Under a sales agreement where multiple transfers of items of tangible personal property are contemplated over a period of time, each transfer is counted as one sale for the purpose of determining the number of sales requiring the holding of a seller's permit under Regulation 1595. 9/20/84.