GroundRules
15-68-207: Exemption -- isolated or occasional sale or lease of property.
Where this section sits in the code
- TITLE 15. TAXATION
- CHAPTER 68. SALES TAX
- Part 2. Nontaxable Transactions and Exemptions
The isolated or occasional sale or lease of property by a person that is not regularly engaged in or that does not claim to be engaged in the business of selling or leasing the same or a similar property is exempt from the sales tax and use tax.
Collected 2026-09-14T04:47:50Z. Source file · JSON