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 395.0670

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

395.0670 Resale Transactions. Resale transactions are counted with retail transactions in determining whether a seller has made a series of sales of sufficient number, scope and character to require the holding of a seller's permit. "Seller" means every person who sells tangible personal property of the kind which is taxable if sold at retail. This means that wholesalers are "sellers" and need a seller's permit even if they make no retail sales, unless they sell property like food products for human consumption, which are exempt when sold at retail. 6/24/91.