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 395.0640

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

395.0640 Poles Sold to Utility. The sale of poles and facilities to a public utility by a permittee who, over a period of years has made numerous sales of a diversified character, must be regarded as one of a series of sales sufficient in number, scope and character not exempt as an occasional sale. 6/2/53.