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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 395.0280
(b) Activities Requiring Permit—Property Held or Used In
395.0280 Optical Equipment and Fixtures. An oculist or optometrist is the consumer of glasses and hence is not considered a retailer, and the sale of his equipment could be exempt as an "occasional sale."
However, should such equipment be used in the sale of sun glasses or other miscellaneous items in which instances the seller is a retailer, the sale of the equipment could not be considered as an exempt "occasional sale." 4/28/53.