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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
Annotation 395.0015
(a) In General
395.0015 Printing and Mailing Advertising Material Business. Sales of advertising material and the service of mailing such material were inseparable activities of a single business. Even though the taxable sales were a small percentage of the total receipts of the business, the sale to the successor of the fixtures and equipment of the business was subject to tax. (Regulation 1595(a)(5)(B)(2).) 5/14/92.