Texas Register, Volume 3, Number 5, Pages 183-226, January 17, 1978 Page: 195
183-226 p. ; 28 cm.View a full description of this periodical.
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KiiAn agency may adopt a proposed rule no earlier than 30
days after publication in the Register, and the adoption may
go into effect no sooner than 20 days after filing, except
where a federal statute or regulation requires implementa-
tion of a rule on shorter notice.
An agency, on request, shall provide a statement of the
reasons for and against adoption of a rule. Any interested
person may request this statement before adoption or within
30 days afterward. The statement shall include the principal
reasons for overruling considerations urged against the
agency's decision.
Numbering System-Each rule is designated by a
unique 10-digit number which is divided into four units by
decimal points. The first unit (three digits) indicates the
agency which promulgates the rule. The second unit (two
digits) indicates the chapter of rules to which the rule
belongs. The third unit (two digits) indicates the subchapter
of rules, if any, within the chapter. The fourth unit (three
digits) indicates the individual rule.
Comptroller of Public
Accounts
Tax Administration
Sales Tax Division--State Taxes 026.02.20
Under the authority of Texas Taxation-General Annotated,
Article 20.11(A) (1969), the comptroller of public accounts
has adopted Rule 026.02.20.036 to read as follows:
.036. Occasional Sales (20.01(F), 20.04(1)(0)).
(a) Receipts from occasional sales are exempted from
the taxes imposed by this chapter, except as provided in Sec-
tion (d) below.
(b) Occasional sales fall into three categories:
(1) Sales by nonretailers.
(A) One or two sales of taxable items at retail dur-
ing any 12-month period by a person who does not hold him-
self out as engaging (or who does not habitually engage) in
the business of selling taxable items at retail.
(B) The third sale in any 12-month period will
cause the loss of the occasional sale exemption and will re-
quire the reporting and repayment of tax on the first two
sales, including applicable penalty a interest.
(C) The above provisions do not apply to any sales
made by a person:
(i) holding a sales or use tax permit, or
(ii) who is required to hold such a permit, or
(iii) who would be required to hold such a permit if
that person were doing business in Texas.
(D) Sales of taxable items which are unlike the
items regularly sold by the seller do not qualify as occasional
sales.
(2) Sale of business assets.
(A) The sale of the entire operating assets of a bus-
iness' or of a separate division, branch, or identifiable seg-
ment of a business. For the purpose of this section, a "sepa-
rate division, branch, or identifiable segment" shall be
deemed to exist if prior to its sale the income and expenses at-
tributable to such "separate division, branch, or identifiable
segment" could be separately ascertained from the books of
account or record.(B) Under the provisions of 20.01(F)(2), the entire
business, or each division, branch, or identifiable segment,
must be sold in a single transaction to a single purchaser.
The sale of all the assets of a business, division, branch, or
identifiable segment of a business through several transac-
tions to several purchasers will not qualify as an occassional
sale.
(3) Sulstantially similar ownership transfer.
(A) Any transfer of all or substantially all the pro-
perty held or used by a person in the course of an activity,
when after such transfer the real or ultimate ownership of
such property is substantially similar to that which existed
before such transfer. For the purposes of this section,
stockholders, bondholders, partners, or other persons holding
an interest in a corporation or other entity are regarded as
having the "real or ultimate ownership" of the property of
such corporation or other entity. "Substantially similar" is
hereby defined as 80 percent or more.
(c) Occasional sales, as defined in subsections (2) and
(3) above, are not restricted by Section 20.02(F) (1). Three or
more sales of this type would not result in the loss of occa-
sional sale exemptions in Sections 20.01(F)(2) and
20.01(F) (3). These exemptions are available to persons mak-
ing sales in the regular course of business.
(d) If a person purchases tax free tangible personal pro-
perty for renting or leasing and thereafter leases or rents the
property by way of an occasional sale, he must include in the
receipts from taxable sales the amount by which his purchase
price exceeded the amount of rent collected on such property.
If the original purchase was exempt from the sales tax under
other provisions of the Limited Sales, Excise, and Use Tax
Act or if tax was previously paid on the full purchase price of
the tangible personal property, none of the receipts from the
occasional sale shall be included.
Issued in Austin, Texas, on January 13, 1970.Doc. No. 780229
Bob Bullock
Comptroller of Public AccountsEffective Date: January 31,1978
For further information, please call (512) 475-6872.
Texas Department of Health
Food and Drug
Food Service Sanitation 301.73.11
The Texas Department of Health has adopted the proposed
rules establishing standards for food service sanitation.
SSeveral minor changes have been made as a result of com-
ments received regarding the proposed rules:
(1) In Rule .002(n), defining "person," the word trustee
has been added to further define the legal entities covered by
these rules.
(2) In Rule .008(h)(3)(A), "Laundry Facilities," a com-
ment was received that laundry dryers using steam are pre-
sently in use. The department has no objection to this and
has added the word "steam."
(3) Several comments were received suggesting that tem-
perature be stated both in centigrade and Fahrenheit
because of recent interest in converting to the metric system.Volume 3, Numhber 5. .Ianuarv 17. 1978
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Texas. Secretary of State. Texas Register, Volume 3, Number 5, Pages 183-226, January 17, 1978, periodical, January 17, 1978; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth252892/m1/13/: accessed April 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.