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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 395.0660

(c) Series of Sales—"Number, Scope and Character"


395.0660 Press, sale of, used exclusively in printing an exempt newspaper, is nevertheless subject to tax where one of a series of sales sufficient to require holding a permit. 11/23/51.