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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 395.0490
(c) Series of Sales—"Number, Scope and Character"
395.0490 Engaged in Business of Selling Horses. A person who does not qualify as a retailer under section 6019 may nevertheless be considered a "seller" under section 6014 since selling horses is an ordinary and necessary part of breeding and racing horses, particularly in cases where income from sales exceed income derived from racing. When such a person engaged in the business of selling makes a retail sale, that sale is subject to sales tax regardless of how few sales the person makes. Accordingly, sales of horses at retail are taxable notwithstanding the fact that less than three sales occurred during a twelve month period. 12/20/90.