Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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

Annotation 395.0880

(e) EXECUTORS AND ADMINISTRATORS, SALES BY

395.0880 Liquidation Sales by executors and administrators, even though not connected with a business carried on by a testator during his lifetime, are not exempt as occasional sales, if sufficient in themselves to require the holding of a seller's permit. 10/24/52.