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 395.1058

(f) SALE OF A BUSINESS GENERALLY

395.1058 Cable TV System. A cable TV business, which only made sales (leases) of hand held remote control units, is a service enterprise making incidental sales transactions. In the sale of such a business, tax applies only to the gross receipts from the sale of the tangible personal property used in the selling (leasing) activity. 4/9/90.