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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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395.0000 Occasional Sales—Sale of a Business—Business Reorganization—Regulation 1595
Annotation 395.0760
(d) Part Ownership, Sale of
395.0760 Co-owner. Sale of tangible personal property by co-owner of his interest therein is taxable measured by the consideration received for his interest. 7/26/50.