Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595
(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.