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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 395.2140
(j) Mergers and Reorganizations
(1) Mergers
395.2140 Statutory Mergers. Statutory mergers do not result in sales tax liability arising as a result of the transfer of the tangible assets of the merged corporation to the surviving or continuing corporation. 4/29/57.