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,

More Definitions of Occasional sale

Occasional sale means a sale of a service or tangible personal property not provided, held, or used
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 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 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
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 30 applies which is not one of a series of sales sufficient in number and scope as to constitute a regular activity of the seller;
Occasional sale means a sale of a streaming service or tangible personal property not provided,
Occasional sale means a separate event occurring four or fewer times in a calendar year by the same vendor.