Occasional sale definition

Occasional sale means a sale of tangible personal property not held or used by a seller in the

Occasional sale means a sale of tangible personal property not held or used by a seller in the course of an activity for which he is required to hold a certificate of registration, including the sale or exchange of all or substantially all the assets of any business and the reorganization or liquidation of any business, provided such sale or exchange is not one of a series of sales and exchanges sufficient in number, scope and character to constitute an activity requiring the holding of a certificate of registration. "Open video system" means an open video system authorized pursuant to 47 U.S.C. § 573 and, for purposes of this chapter only, shall also include Internet service regardless of whether the provider of

Occasional sale means a sale of a taxable service or tangible personal property not provided, held,

Examples of Occasional sale in a sentence

• Occasional sale includes a sale of used business or farm machinery or equipment which was productively used by a seller or the seller’s predecessor as a depreciable capital asset for at least one year in the business.

• Occasional sale includes one sale activity during a calendar year by a nonprofit religious organization.

• Occasional sale means a sale, but not a lease or rental, of property in a transaction described in Reg-1-022.02 through Reg-1-022.09.

• Occasional sale includes the sale of either new or used business assets, where a person liquidates his or her business in a single transaction to a single buyer.

• Occasional sale includes a sale of household goods and personal effects by an individual when the property was originally acquired and used for personal use.

More Definitions of Occasional sale

Occasional sale means an event held in the city at which goods are exposed for supply or offered to the public by one or more sellers or suppliers in the course of a trade or business, but does not include—

Occasional sale means a sale of a service or tangible personal property not provided, held, or used

Occasional sale means a concourse of buyers and sellers of articles held otherwise than on a highway or in a building (except a car park) and comprising of five or more stalls, stands, vehicles (whether movable or not) or pitches from which articles are sold, but does not include:-

Occasional sale means a sale of goods other than a sale of goods constituting assets of the seller’s enterprise or a sale of goods to which section 43 applies which is not one of a series of sales sufficient in number and scope to constitute a regular activity of the seller;

Occasional sale means a sale of tangible personal property not held or used by a seller in the course of an activity for which he is required to hold a certificate of registration, including the sale or exchange of all or substantially all the assets of any business and the reorganization or liquidation of any business, provided such sale or exchange is not one of a

Occasional sale means a separate event occurring four or fewer times in a calendar year by the same vendor. Occasional sale does not include sales of tangible personal property at an organized event with multiple vendors.

Occasional sale means a separate event occurring four or fewer times in a calendar year by the same vendor.