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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 395.0580
(c) Series of Sales—"Number, Scope and Character"
395.0580 Operating Equipment of a Transportation Business. The transportation business does not in itself require a seller's permit. However, when a sale of operating equipment is one of a series of sales sufficient in number, scope, and character made within a 12-month period, to require the holding of a seller's permit, it is not an exempt occasional sale, and is subject to tax. 4/3/53.