Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
O
395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595
Annotation 395.1380
(g) "SUBSTANTIALLY ALL THE PROPERTY"—TRANSFER OF
395.1380 Part of Property or Segment of Business Transferred. Transfer of a part of the property or one segment of a business, such as the sales and distribution portion of a manufacturing business, to a corporation in return for stock therein, does not meet the requirements of an occasional sale under the law. 7/23/53.