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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 395.1255
(f) Sale of a Business Generally
395.1255 Snack Bar with Laundromat. A taxpayer applied for and received a seller's permit to operate a snack bar with laundromat. The tangible personal property of this business has now been sold. It appears that this was one business, not two, located at the same address, without any physical barriers, and it was operated as a joint endeavor.
This operation was a retail establishment, which was run as a single business, and required a seller's permit. The sale of the washers and dryers is subject to sales tax. 12/21/92.