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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 395.0577
(c) Series of Sales—"Number, Scope and Character"
395.0577 Numerous Deliveries Under One Agreement. Under a sales agreement where multiple transfers of items of tangible personal property are contemplated over a period of time, each transfer is counted as one sale for the purpose of determining the number of sales requiring the holding of a seller's permit under Regulation 1595. 9/20/84.