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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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O


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

Annotation 395.0260

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


395.0260 Motel Operator. A sale by a motel operator of his business, including personal property, is exempt as an occasional sale if the only prior sales by him were of items through a vending machine on which tax was reported by another party who had been authorized by the Board to report the tax as the retailer under section 6015. 12/13/77.