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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 395.0710
(c) Series of Sales—"Number, Scope and Character"
395.0710 Television Stations. The sale of one television station in California is considered one of a series of sales of television stations when four other television stations located out of state are sold to four different purchasers within a twelve month period. Thus, tax applies to the gross receipts from the sale of the fixtures and equipment of the California station even though each station is a separate operating division. 1/6/87.