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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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395.0000 Occasional Sales—Sale of a Business—Business Reorganization—Regulation 1595 (View entire section)

(a) In General

(b) Activities Requiring Permit—Property Held or Used In

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

(d) Part Ownership, Sale of

(e) Executors and Administrators, Sales By

(f) Sale of a Business Generally

(g) "Substantially all the Property"—Transfer of

(h) Ownership "Substantially Similar"—"Real or Ultimate" Ownership

(i) Transfers and Contributions to New Corporation or Partnership

(j) Mergers and Reorganizations

(1) Mergers
(2) Reorganizations

(k) Dissolution; Liquidation; Distribution of Assets

(l) Sales Between Parent and Subsidiaries