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 395.0620

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

395.0620 Permit—Sale Prior to Obtaining. A sale is not an "exempt occasional sale" under section 6006(a) when such sale is one of a series of sales sufficient to constitute an activity requiring the holding of a seller's permit, notwithstanding the fact that one of the sales occurred prior to the date the seller applied for a seller's permit. 8/31/66.