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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > O > 395.0000 Occasional Sales > Annotation 395.0940

Sales and Use Tax Annotations


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O

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

Annotation 395.0940

(e) Executors and Administrators, Sales By

395.0940 Operation of Business. When executrix operates business as seller in administering estate, subsequent sale of personalty used in business is taxable. 3/13/51.