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 395.0940

(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.