Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
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"
395.0670 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.