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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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O


395.0000 Occasional Sales—Sale of a Business—Business Reorganization—Regulation 1595

Annotation 395.0720

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


395.0720 Unusual and Nonrecurring Type of Sales made by person or firm making a variety of sales cannot normally be isolated from the other sales and treated as exempt occasional sales. 10/3/52.