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 395.1300

(g) "SUBSTANTIALLY ALL THE PROPERTY"—TRANSFER OF

395.1300 Out-of-State Property. To come within the exemption in section 6006.5(b), relating to occasional sales, the owner must transfer not only all of the property in California used in the selling activity, but also all property wherever used in connection with the selling activity. 5/1/59.