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 395.0675

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

395.0675 Sales of Used Equipment Section 6019 Retailer. In addition to fourteen separate sales of used computers, a firm had a sale of two computers and final sale of assets. Relying on Hotel del Coronado v. State Board of Equalization (1971) 15 Cal.App.3d 612, the fifteen sales in amounts averaging in excess of $1,000 within one year are alone a series of sales sufficient in number, scope, and character to constitute an activity requiring the firm to hold a seller's permit. The sale of assets was also one of that series and does not qualify as an exempt occasional sale. 1/27/93.