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
(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.