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
395.0940 Operation of Business. When executrix operates business as seller in administering estate, subsequent sale of personalty used in business is taxable. 3/13/51.