Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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"
395.0720 Unusual and Nonrecurring Type of Sales made by person or firm making a variety of sales cannot normally be isolated from the other sales and treated as exempt occasional sales. 10/3/52.