1.Tax applies to the sales of assets of a business which is not essentially a service enterprise.
Examples of this are sales of grocery stores and liquor stores making both exempt sales of food products for
human consumption and taxable sales of other tangible personal property, service stations which sell gasoline, oil
and similar items and which also perform automotive repairs and lubrication services, and computer stores which
also provide training in the use of computers and repairs for computer products.
2.Where a service enterprise and a sales business are operated together so as to constitute one
business, tax will apply to the sale of the assets of the business. For example, if a car wash and gasoline station
are operated at the same premises and the car wash is available only to persons who buy gasoline or if the price
of the car wash is reduced if gasoline is purchased, tax applies to the sale of the car wash.
3.A person purchases a hardware store with the intent of selling tangible personal property. The
person must hold a sellerís permit regardless of the number of sales of tangible personal property actually made.
For example, if the person makes only two sales, a sale of a hammer and a sale of the business, neither sale is an
4.A person intends to create and sell custom furniture. The person must hold a sellerís permit for all
his or her sales of furniture. This is true even if, because of the time necessary to create each piece of furniture
and the profit resulting from each sale, the person averages one sale of furniture per year.