15-68-207. Exemption -- isolated or occasional sale or lease of property.
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/mt/title-15/chapter-68/part-2/15-68-207·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
15-68-207 . Exemption -- isolated or occasional sale or lease of property. 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.