Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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

Annotation 395.0715

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

395.0715 Twice a Year Sales Activity. A person "rents" a table twice a year at a local military show for the purpose of selling excess items from his collection to the public. That is, part of the person's "collection" activities is to make regular sales from his collection. The person is engaged in the business of selling and must hold a seller's permit. 2/8/95.