Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

O

395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595

Annotation 395.0710

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

395.0710 Television Stations. The sale of one television station in California is considered one of a series of sales of television stations when four other television stations located out of state are sold to four different purchasers within a twelve month period. Thus, tax applies to the gross receipts from the sale of the fixtures and equipment of the California station even though each station is a separate operating division. 1/6/87.