Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595
(g) "SUBSTANTIALLY ALL THE PROPERTY"—TRANSFER OF
395.1260 Intangibles and Realty. Sales of intangible personal property and real property not being covered by the taxing provisions of the Sales and Use Tax Law, should not be considered included within the meaning of "property" as used in section 6006.5(b). 11/12/58.