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BTLG Table of Contents > Sales and Use Tax Annotations > O > 395.0000 Occasional Sales > Annotation 395.0540

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

Annotation 395.0540

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

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395.0540 Laundry Equipment and Supplies. A seller with a permit and in business to sell laundry equipment and supplies is subject to tax on the sale of three laundries because selling laundries is considered equivalent to sales of laundry equipment and supplies. The attempt of the seller to sell one laundry personally, a second by escrow arrangements and a third in his name for a friend do not constitute exempt occasional sales. 11/16/64.