Sec. 03.06.01.12. Casual and Isolated Sales

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The sales and use tax does not apply to a casual and isolated sale by a person who regularly does not sell tangible personal property or a taxable service if the sale price is less than $1,000 and the sale is not made through an auctioneer or a dealer. In determining whether or not the $1,000 limitation has been exceeded, all sales made on the same occasion or as part of the same transaction by the same vendor to the same buyer shall be combined.

                    
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