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BTLG Table of Contents > Sales and Use Tax Annotations > O > 395.0000 Occasional Sales > Annotation 395.0860

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O

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

Annotation 395.0860

(e) Executors and Administrators, Sales By

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395.0860 Auction Sales. Where annual sales by auction are made on behalf of an estate of a deceased person, the auctioneer and not the estate is the retailer. A single sale by the estate was, therefore, an exempt occasional sale. 10/30/62.