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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 395.0485
(c) Series of Sales—"Number, Scope and Character"
395.0485 Corporate Division Not Separate Entity. When a seller sells the assets of a division which performs only services, all sales by all divisions must be considered in determining whether there is a series of sales which requires the seller to hold a seller's permit. See Chemed v. State Board of Equalization, 192 Cal.App.3d 967. 12/31/82.