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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 480.0000 Retailer > Annotation 480.0140

Sales and Use Tax Annotations


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480.0000 Retailer

Annotation 480.0140

480.0140 Number of Sales. A transfer of tangible personal property which is exempt as a section 6006.5(b) "occasional sale" is not one of a series of sales to be counted in determining whether the transferor is a retailer under section 6019 of the Revenue and Taxation Code. 2/2/65.