Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
480.0160 Number of Sales. Section 6019 does not limit the definition of "retailer" in section 6015. It is another definition of a "retailer" applicable to those persons making more than two retail sales in any 12-month period, and does not include as a necessary element the "engaging in business," which is common in the definition of "seller" under section 6014.
Sales by a person may not be sufficient to bring him within the scope of section 6019, yet such sales may be of a kind the gross receipts from which are includable in the measure of the tax. This may be true, even if the sales were of products specifically exempt from tax by reason of the use to which such products were put, not to the kind of products sold. Under the latter situation, the seller is required to have a permit and sales of property used in the activity would not be occasional sales, but subject to tax. 12/4/53.