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BTLG Table of Contents > Sales and Use Tax Annotations > S > 535.0000 Successor's Liability > Annotation 535.0090

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535.0000 Successor's Liability—Regulation 1702

Annotation 535.0090

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535.0090 Purchase of Realty and Equipment. Where the purchaser bought the realty and equipment of a business which held a seller's permit, began a dissimilar type of business, did not exercise an option to purchase the seller's trade name, customer list, accounts receivable, and did not obtain a covenant not to complete, the purchaser was not a successor for the purpose of Regulation 1702. 6/26/78.