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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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395.0000 Occasional Sales—Sale of a Business—Business Reorganization—Regulation 1595
Annotation 395.0360
(b) Activities Requiring Permit—Property Held or Used In
395.0360 Processing—Fabricating. The sale of equipment which has been used in binding new books for a consumer, even though all of the materials are furnished by the customer, is not exempt as an occasional sale, because equipment was used in an activity requiring holding of a seller's permit, the performing of taxable fabrication labor. 7/25/52.