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
(d) PART OWNERSHIP, SALE OF
395.0760 Co-owner. Sale of tangible personal property by co-owner of his interest therein is taxable measured by the consideration received for his interest. 7/26/50.