Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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480.0000 RETAILER

Annotation 480.0140

480.0140 Number of Sales. A transfer of tangible personal property which is exempt as a section 6006.5(b) "occasional sale" is not one of a series of sales to be counted in determining whether the transferor is a retailer under section 6019 of the Revenue and Taxation Code. 2/2/65.