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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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O


395.0000 Occasional Sales—Sale of a Business—Business Reorganization—Regulation 1595

Annotation 395.0240

(b) Activities Requiring Permit—Property Held or Used In


395.0240 Laundry Equipment. When a person operates two businesses at the same place, one a self-laundry and the other sales of laundry equipment, and the self-service business is sold including laundry equipment used therein, it is not an exempt occasional sale. 2/16/53.