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 395.0860

(e) EXECUTORS AND ADMINISTRATORS, SALES BY

395.0860 Auction Sales. Where annual sales by auction are made on behalf of an estate of a deceased person, the auctioneer and not the estate is the retailer. A single sale by the estate was, therefore, an exempt occasional sale. 10/30/62.