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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 395.2220

(k) Dissolution; Liquidation; Distribution of Assets

395.2220 Distribution of Corporate Furniture to a stockholder for stock pursuant to plan merely to reduce stated capital (not in final liquidation of corporation) is a taxable transaction. 8/14/51.