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 395.0700

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

395.0700 Stockholder. A sale by a stockholder of a corporation of fixtures and equipment owned by the stockholder, but used in the business of the corporation, may be an exempt occasional sale by the individual if the sale is not one of a series of sales made by him in his individual capacity. 1/20/65.