Laws, Regulations and Annotations
Search
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
O
395.0000 Occasional Sales—Sale of a Business—Business Reorganization—Regulation 1595
Annotation 395.1058
(f) Sale of a Business Generally
395.1058 Cable TV System. A cable TV business, which only made sales (leases) of hand held remote control units, is a service enterprise making incidental sales transactions. In the sale of such a business, tax applies only to the gross receipts from the sale of the tangible personal property used in the selling (leasing) activity. 4/9/90.