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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 395.0640
(c) Series of Sales—"Number, Scope and Character"
395.0640 Poles Sold to Utility. The sale of poles and facilities to a public utility by a permittee who, over a period of years has made numerous sales of a diversified character, must be regarded as one of a series of sales sufficient in number, scope and character not exempt as an occasional sale. 6/2/53.