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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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395.0000 Occasional Sales—Sale of a Business—Business Reorganization—Regulation 1595
Annotation 395.1380
(g) "Substantially all the Property"—Transfer of
395.1380 Part of Property or Segment of Business Transferred. Transfer of a part of the property or one segment of a business, such as the sales and distribution portion of a manufacturing business, to a corporation in return for stock therein, does not meet the requirements of an occasional sale under the law. 7/23/53.