Sales Tax on Sale of Business Assets: Occasional Sale Exemptions in 51 Jurisdictions (2026)

Where sales tax on sale of business assets still applies: 12 jurisdictions tax a retailer's equipment

Most states forgive tax on equipment that changes hands with a business, but 12 of the 46 jurisdictions with a sales tax do not forgive it for a registered retailer. The difference is rarely about the asset. It is about whether the seller holds a sales tax permit.

We asked one question of each jurisdiction's official text: when a business that holds a sales tax permit sells its furniture, fixtures and equipment (FF&E) as part of selling the business, is that transfer exempt from state sales or use tax? Thirty-two states answer yes, usually with conditions. Six answer yes only for sellers that are not registered retailers, which we code partial. Six answer no. New Jersey and Connecticut could not be confirmed from text we could open, and five states have no state sales tax.

The 12 jurisdictions that tax a retailer's FF&E are 26.1% of the 46 that levy a sales tax. Seven of them rest on clear text: California, Colorado, Kentucky, Maryland, New York, Oklahoma and Washington. The other five (Alabama, the District of Columbia, Michigan, South Carolina and Wyoming) required interpretation, and we list the reason for each further down.

Occasional (casual or isolated) sale: A sale that falls outside the seller's ordinary course of business, such as a one-time sale of used equipment. Many states exempt it; each defines it differently, and some limit it by frequency, dollar amount or the seller's permit status.

This report covers tax on the transfer itself. Whether a buyer becomes liable for the seller's unpaid sales tax is a separate set of rules, mapped in our companion report on bulk sales law by state.

California, Washington and New York tax the equipment even when the whole business changes hands

In the taxable group, the rule usually turns on the seller's registration. If the business had to hold a seller's permit, its equipment sale counts as a retail sale.

California's Regulation 1595 says that when a person sells a business required to hold a seller's permit, tax applies to the retail sale of tangible property held or used in that business. Only service enterprises get a narrow break: their first two substantial sales in 12 months are exempt occasional sales. Kentucky's KRS 139.010(28) uses the same structure: an occasional sale covers property not held or used in an activity that requires a seller's permit. Virginia's statute is worded the same way, but its Department of Taxation regulation adds the sale of all or substantially all the assets of any business as a separate category, which moves Virginia into the exemption group.

Washington's WAC 458-20-106 applies retail sales tax to all casual or isolated retail sales by a person engaged in business. New York's Tax Bulletin ST-70 puts the duty on the purchaser in a bulk sale, while excluding inventory bought for resale, real property and goodwill. Oklahoma's rule says FF&E in the sale of a business is taxable, and Colorado's guidance tells the selling retailer to collect tax on everything except inventory. Maryland caps its casual-sale exemption at sales under $1,000.

Only 10 of the 32 exemption states write the sale of a whole business into the rule

The exemption states split into three designs. Most rely on a general test about the seller's line of business; fewer name a sale of the whole company.

Ten states name the sale of a whole business or of substantially all its assets: Arizona, Florida, Georgia, Idaho, Iowa, Minnesota, Nebraska, Pennsylvania, Texas and Virginia. Texas's Tax Code 151.304(b)(2) is the plainest: the sale of the entire operating assets of a business, or of a separate division, is an occasional sale. Idaho and Iowa add that the buyer must continue the business or engage in a similar one.

Twenty states rely on a general test: the property is not the kind the seller sells, or the sale is outside the ordinary course. North Dakota's rule is the most direct of these, stating that equipment, machinery and furnishings not sold as inventory are casual sales, and that when a retail business is sold in its entirety the inventory is a sale for resale. Arkansas says the sale of noninventory assets is an isolated sale. Tennessee's January 2025 manual gives the example of a grocery selling its shelving and refrigerators tax-free.

Two states, Wisconsin and Rhode Island, exempt a retailer's assets only after the seller has stopped operating the business. Wisconsin's Publication 201 ties this to each location; Rhode Island's rule lists a bulk sale of assets as an exempt casual sale only once the retail business has ceased.

Thirty days, one buyer, a closed location: the conditions that decide whether the exemption holds

An exemption on paper can be lost on timing or structure. These are the conditions written into the texts we read.

• Timing: Florida requires the sale and transfer of business assets to be completed within 30 days of the agreement; Georgia requires all assets to be sold within 30 days of the first sale; Minnesota allows a related series of sales within 12 months.
• Buyer: Idaho requires a buyer who continues the business; Iowa a buyer who will engage in a similar business; Nebraska a single buyer of all or substantially all the property, with sales or use tax previously paid by the seller.
• Seller status: Wisconsin and Rhode Island require the seller to have stopped operating; Nevada's April 2023 guidance allows no more than 2 sales in 12 months, after which every sale in the series is taxable.
• Who conducts the sale: Georgia says a sale through an agent or broker regularly engaged in selling tangible property is not a casual sale, and Mississippi says auction sales are not isolated sales.
• Replacement: Missouri's rule taxes used fixtures sold for more than $3,000 a year when the business replaces them, but not when it is liquidating.

Several of these conditions sit in rules or guidance rather than statutes, and an agency can change them faster than a legislature. That is one reason the registry records the source type and the date each text was read.

Inventory moves tax-free through the resale route, and 16 exemption states carve out vehicles

Two asset classes behave differently from FF&E almost everywhere: stock held for resale and titled vehicles.

Inventory is usually not covered by the occasional-sale exemption at all. Pennsylvania's rule says inventory in the sale of an entire business is not exempt as an isolated sale but may be exempt as a sale for resale. North Dakota treats inventory in the sale of an entire retail business as sold for resale. New York and Colorado also exclude resale inventory from the tax. In practice the buyer gives the seller a resale certificate.

Vehicles are the most common carve-out. Of the 32 exemption states, 16 write an exclusion for motor vehicles or other titled property into the text we read, including Florida, Iowa, Kansas, Ohio, Pennsylvania and Utah. Mississippi applies a 5% casual sales tax to motor vehicles transferred by non-dealers. Other states tax vehicles at titling under separate chapters we did not code.

Resale certificate: A form the buyer gives the seller stating that goods are bought to be resold. It lets inventory change hands without sales tax; the tax is collected later when the buyer sells to customers.

The 2026 state rates behind the worked example, and the D.C. increase that was postponed

State rates set the size of the bill where FF&E is taxable. We used one compilation for all 51 jurisdictions and cross-checked seven against revenue department text.

The Iowa Legislative Services Agency's map of state general sales tax rates as of January 1, 2026 puts the national average at 5.09% and the median at 6.00%. We cross-checked New York (4%), Kentucky (6 percent), Virginia (5.3%), the District of Columbia (6%), North Carolina (4.75%), Missouri (4.225 percent) and South Dakota (4.2%) against revenue department or rule text; each matched the map after rounding.

The District of Columbia's Office of Tax and Revenue says the planned increase to 7% has been postponed and the general rate stays 6% through September 30, 2027. Hawaii's 4.00% is a general excise tax charged to the seller, and New Mexico's 4.88% is a gross receipts tax; both are counted as sales taxes here.

Fourteen rows rest on interpretation or missing text: what to confirm with the agency

We coded 37 rows from clear text, 12 needed interpretation and 2 were not found. These are the ones to check first.

• Not found: New Jersey. The bulk sale FAQ and Form C-9600 ask for the price of furniture, fixtures and equipment but do not say whether that part is taxable.
• Not found: Connecticut. The statute has no general casual-sale exemption and the rule (RCSA 12-426-17) sits on a portal we could not read.
• Partial by interpretation: the District of Columbia and South Carolina exempt casual sales only by sellers not regularly engaged in retail selling; Alabama ties its exemption to sales disassociated from any retail business. Massachusetts has the same wording as D.C., but a 1984 Department of Revenue letter ruling (LR 84-102) read it item by item, so we coded Massachusetts yes.
• Partial by interpretation: Michigan exempts sales outside the ordinary course from sales tax, but the use tax exemption list we read has no matching item.
• No by interpretation: Wyoming's sales tax title has an occasional-sale exemption only for religious and charitable groups.
• Yes by interpretation: Kansas, Indiana, Louisiana, New Mexico, Ohio and South Dakota have a general isolated-sale exemption without text on a sale of a whole business.

Sales tax on FF&E in a business asset sale, 51 jurisdictions

Checked quarterly. Last checked 2026-11-02. Entries are neutral records of public data; each links to its source record.

State-by-state findings

1. California taxes a seller's permit holder on the retail sale of tangible property used in the business when the business is sold; only service enterprises get the first two sales in 12 months tax-free (Cal. Code Regs. tit. 18, 1595, read 2026-11-02).^[5]
2. Washington applies retail sales tax to all casual or isolated retail sales by a person engaged in business, so a registered business pays tax on its equipment when it sells out (WAC 458-20-106, read 2026-11-02).^[48]
3. In New York, the purchaser in a bulk sale must pay sales tax on tangible personal property acquired, but not on inventory bought for resale, real property or goodwill (Tax Bulletin ST-70, read 2026-11-02).^[33]
4. Oklahoma's rule states that furniture, fixtures and equipment included in the sale of a business are taxable, even inside a bulk sale of real property (OAC 710:65-19-29(c), 2024 compiled rules).^[37]
5. Maryland's casual-sale exemption only covers sales under $1,000 by someone who regularly does not sell tangible property (Tax-General 11-209(a), read 2026-11-02).^[21]
6. Colorado requires a retailer selling its business to collect sales tax on all tangible property other than inventory, reported on Form DR 0155 (Colorado DOR guidance, archived copy read 2026-11-02).^[6]
7. Texas treats the sale of the entire operating assets of a business, or of a separate division, as an exempt occasional sale (Tax Code 151.304(b)(2)).^[44]
8. Minnesota's general occasional-sale exemption excludes business property, but a separate exemption covers the sale of substantially all assets of a trade or business within 12 months (Minn. Stat. 297A.68, subd. 25).^[24]
9. Florida exempts business assets other than inventory, aircraft, boats, mobile homes and motor vehicles when the sale of the business is completed within 30 days of the agreement (Rule 12A-1.037(2)(d), amended 2025-12-29).^[10]
10. Georgia's casual-sale rule covers a complete liquidation only if all assets are sold within 30 days, and a sale through a broker regularly engaged in selling tangible property is not a casual sale (Rule 560-12-1-.07).^[11]
11. Wisconsin and Rhode Island exempt a retailer's business assets only after the seller has stopped operating the business (Wisconsin Publication 201, Part 15; 280-RICR-20-70-37).^[50][40]
12. Kentucky defines an occasional sale to exclude property used in an activity that requires a seller's permit, so a permit holder's equipment is taxable when sold to an unrelated buyer (KRS 139.010(28), read 2026-11-02).^[18]
13. Virginia's statute reads as if only unregistered sellers qualify, but the Department of Taxation regulation lists the sale of all or substantially all the assets of any business as an occasional sale and frees the buyer from use tax (23VAC10-210-1080).^[47]
14. Across the 12 taxable jurisdictions, state tax on an illustrative $100,000 of FF&E has a median of $6,000 and a mean of $5,262.50 at January 1, 2026 rates (SMBB calculation; rates from Iowa LSA).^[52]

Rankings and ratios we derived

Download the calculations (CSV)

Executive summary

• We coded 51 jurisdictions from statute, administrative rule or revenue department text read on 2026-11-02: 32 exempt equipment sold with a business, 6 exempt only sellers that are not registered retailers, 6 tax it, 2 could not be confirmed and 5 have no state sales tax.
• 12 jurisdictions tax a registered retailer's furniture, fixtures and equipment (FF&E) in an asset sale, 26.1% of the 46 jurisdictions with a sales tax. Seven of the 12 rest on clear text: California, Colorado, Kentucky, Maryland, New York, Oklahoma and Washington.
• Practitioner articles commonly list four states with no occasional-sale exemption (Colorado, New York, Oklahoma, Wyoming). Counting where a retailer's equipment is actually taxed gives 8 more jurisdictions, because several exemptions exclude anyone who holds a sales tax permit.
• Only 10 of the 32 exemption states name the sale of a whole business or substantially all assets in the rule. 20 rely on a general test that the property is not the kind the seller sells, and 2 (Wisconsin, Rhode Island) require the seller to stop operating first.
• On an illustrative $100,000 of FF&E, state tax in the 12 taxable jurisdictions runs from $2,900 in Colorado to $7,250 in California, with a median of $6,000. Local taxes would add to these figures.
• Inventory usually moves tax-free as a sale for resale, not under the occasional-sale exemption, and 16 of the 32 exemption states write a vehicle carve-out into the text we read.
• This report covers tax on the sale itself. Whether the buyer inherits the seller's unpaid sales tax is a separate rule, covered in our companion report on bulk sales law by state.

Frequently asked questions

Related guides, services and research

• How a business sale works
• Bulk sales laws by state
• Business Broker License Requirements by State: A 2026 Registry of 51 Jurisdictions
• Age of Small Business Owners by State: Owners 65 or Older in Employer Firms, 2017 to 2023
• Business Owner Net Worth: How Much of It Is the Business? Federal Reserve Data (2026)
• Can a Child Care License Transfer to a New Owner? State-by-State Rules for Selling a Daycare (2026)
• All business sale research

Reproduce this analysis

Every figure comes from the files below. The scripts that pulled and computed them are kept with the report and can be re-run.

Data quality and exclusions

• 2 jurisdictions (New Jersey, Connecticut) coded not found after the searches listed in excluded.md; they are kept in the 46-jurisdiction denominator and not counted as taxable or exempt.
• 12 rows flagged interpretation needed because the text does not address a sale of a whole business or a registered retailer directly.
• 15 official pages were read through Internet Archive copies because the live site blocked automated access or timed out from our network; each capture URL is logged in raw/wayback_captures.log.
• Rates are two-decimal figures from the LSA map; 7 were cross-checked against revenue department text and matched after rounding.
• Wyoming is coded no because no exemption was found, not because a text taxes the sale.

Methodology

Question coded: when a business that holds or must hold a sales tax permit sells its furniture, fixtures and equipment as part of selling the business, is the transfer exempt from state sales or use tax? Each of the 50 states and the District of Columbia was coded yes, partial, no, not found or no sales tax from the official statute, administrative rule or revenue department guidance, opened and saved on 2026-11-02.

Selection: we read the occasional, casual or isolated sale provision and any sale-of-business provision in each jurisdiction, then the revenue department's guidance where the statute was silent. Where an official site blocked automated access or timed out from our network, we used an Internet Archive copy of the same official page and labelled it. Law firm and broker articles were used only to identify pages to beat and for comparison, never as evidence for a registry row.

Coding rules: 'yes' means the exemption reaches FF&E in a sale of the business even when the seller is a registered retailer; conditions and carve-outs are recorded. 'Partial' means the exemption exists but excludes registered retailers. 'No' means no occasional-sale relief for an arm's-length business sale. Each row carries a confidence flag: clear text, interpretation needed or not found.

Conflicts: where a statute and a rule differed in scope, we coded the more specific text (for example, Minnesota's sale-of-business exemption over its general occasional-sale exclusion). Where a statute's wording was ambiguous and an agency letter ruling read it (Massachusetts LR 84-102, Tennessee LR 00-47), we followed the agency reading but flagged the row, because letter rulings bind only the taxpayer who asked. Virginia's Department of Taxation regulation (23VAC10-210-1080) was coded over the narrower-looking statute because it lists the whole-business sale as its own category.

Derived metrics: counts, shares and the worked example are computed in scripts/build.py from scripts/coding.py; the worked example multiplies each state's January 1, 2026 base rate (Iowa LSA map) by an illustrative $100,000. Results are in derived_metrics.csv.

Limitations: we did not code local sales taxes, city privilege taxes, vehicle titling taxes, or the buyer's use tax where a state's text is silent. Hawaii's general excise tax and New Mexico's gross receipts tax are counted as sales taxes. Last updated 2026-11-02; we plan to re-check quarterly. Owners looking for an adviser can use our broker match form.

This report presents published data with its limitations. It is not legal, financial or investment advice.

Sources, ranked by quality

Tier 1: primary and official sources (56)

• [1] Alabama revenue agency rules (official administrative code). Ala. Admin. Code r. 810-6-1-.33 (new rule eff. Jan. 14, 2022) and r. 810-6-1-.111; Revenue Ruling 01-013. Current text as read 2026-11-02. Accessed 2026-11-02.
• [2] Alaska revenue agency. Alaska Office of the State Assessor, Alaska Sales Tax Information. Current text as read 2026-11-02. Accessed 2026-11-02.
• [3] Arizona revenue agency rules (official administrative code). Ariz. Admin. Code R15-5-103, R15-5-102, R15-5-101; A.R.S. 42-5001(1). Current text as read 2026-11-02. Accessed 2026-11-02.
• [4] Arkansas revenue agency rules (official administrative code). 26 CAR 30-1128 (source Ark. Code 26-52-401(17)). Current text as read 2026-11-02. Accessed 2026-11-02.
• [5] California revenue agency rules (official administrative code). Cal. Code Regs. tit. 18, 1595(a), (b)(1), (b)(2) (Rev. & Tax. Code 6006.5, 6367). Current text as read 2026-11-02. Accessed 2026-11-02.
• [6] Colorado revenue agency. Colorado Department of Revenue, Buying or Selling a Business; Form DR 0155 (2025) instructions. Current text as read 2026-11-02. Accessed 2026-11-02.
• [7] Connecticut legislature (official code). Conn. Gen. Stat. ch. 219 (searched); RCSA 12-426-17 (not readable). Current text as read 2026-11-02. Accessed 2026-11-02.
• [8] Delaware revenue agency. Iowa Legislative Services Agency, State General Sales Tax Rates as of January 1, 2026; Delaware Division of Revenue, Gross Receipts Tax FAQs. Current text as read 2026-11-02. Accessed 2026-11-02.
• [9] District of Columbia legislature (official code). D.C. Code 47-2005(7)(A). Current text as read 2026-11-02. Accessed 2026-11-02.
• [10] Florida revenue agency rules (official administrative code). Fla. Admin. Code r. 12A-1.037(2)(d) (amended eff. Dec. 29, 2025); Fla. Stat. 212.02(2). Current text as read 2026-11-02. Accessed 2026-11-02.
• [11] Georgia revenue agency rules (official administrative code). Ga. Comp. R. & Regs. 560-12-1-.07(2)(c), (3). Current text as read 2026-11-02. Accessed 2026-11-02.
• [12] Hawaii revenue agency rules (official administrative code). Haw. Admin. R. 18-237-1 (unofficial compilation as of Dec. 31, 2025). Current text as read 2026-11-02. Accessed 2026-11-02.
• [13] Idaho legislature (official code). Idaho Code 63-3622K(b)(5), (c). Current text as read 2026-11-02. Accessed 2026-11-02.
• [14] Illinois revenue agency rules (official administrative code). 86 Ill. Adm. Code 130.110(b), (f), (g). Current text as read 2026-11-02. Accessed 2026-11-02.
• [15] Indiana revenue agency. Indiana DOR Sales Tax Information Bulletin #20 (Aug. 2024; IC 6-2.5-2-3, 45 IAC 2.2-4-33 to 35); DOR Business FAQ. Current text as read 2026-11-02. Accessed 2026-11-02.
• [16] Iowa legislature (official code). Iowa Code 423.3(39)(a)(2), (b). Current text as read 2026-11-02. Accessed 2026-11-02.
• [17] Kansas legislature (official code). K.S.A. 79-3606(l). Current text as read 2026-11-02. Accessed 2026-11-02.
• [18] Kentucky legislature (official code). KRS 139.010(28)(a). Current text as read 2026-11-02. Accessed 2026-11-02.
• [19] Louisiana legislature (official code). La. R.S. 47:305(A); R.S. 47:303 (vehicles). Current text as read 2026-11-02. Accessed 2026-11-02.
• [20] Maine legislature (official code). 36 M.R.S. 1752(1-D), (11)(A)(4), (11)(B)(1). Current text as read 2026-11-02. Accessed 2026-11-02.
• [21] Maryland legislature (official code). Md. Code, Tax-Gen. 11-209(a) to (c). Current text as read 2026-11-02. Accessed 2026-11-02.
• [22] Massachusetts legislature (official code). M.G.L. c. 64H, s. 6(c); Letter Ruling 84-102. Current text as read 2026-11-02. Accessed 2026-11-02.
• [23] Michigan legislature (official code). MCL 205.54d(i), (j); MCL 205.94. Current text as read 2026-11-02. Accessed 2026-11-02.
• [24] Minnesota legislature (official code). Minn. Stat. 297A.68, subd. 25(a)(6), (b)(4); 297A.67, subds. 23 and 30. Current text as read 2026-11-02. Accessed 2026-11-02.
• [25] Mississippi revenue agency rules (official administrative code). Miss. Admin. Code 35.IV.3.02 (revised eff. Dec. 7, 2023). Current text as read 2026-11-02. Accessed 2026-11-02.
• [26] Missouri revenue agency rules (official administrative code). 12 CSR 10-103.200 (Sec. of State, current through Sept. 30, 2026); RSMo 144.010.1(2). Current text as read 2026-11-02. Accessed 2026-11-02.
• [27] Iowa Legislative Services Agency. Iowa Legislative Services Agency, State General Sales Tax Rates as of January 1, 2026. Current text as read 2026-11-02. Accessed 2026-11-02.
• [28] Nebraska revenue agency. Neb. Rev. Stat. 77-2701.24(3), 77-2704.48; Reg-1-022 (per DOR exemptions guide). Current text as read 2026-11-02. Accessed 2026-11-02.
• [29] Nevada revenue agency. Nevada Tax Notes, Issue 195 (April 2023), citing NRS 372.320 and NAC 372.160. Current text as read 2026-11-02. Accessed 2026-11-02.
• [30] Iowa Legislative Services Agency. Iowa Legislative Services Agency, State General Sales Tax Rates as of January 1, 2026. Current text as read 2026-11-02. Accessed 2026-11-02.
• [31] New Jersey revenue agency. N.J.S.A. 54:50-38 bulk sale notice (searched); Form C-9600. Current text as read 2026-11-02. Accessed 2026-11-02.
• [32] New Mexico revenue agency rules (official administrative code). 3.2.116.11 NMAC (replaced eff. Sept. 24, 2024); NMSA 7-9-28. Current text as read 2026-11-02. Accessed 2026-11-02.
• [33] New York revenue agency. NY Tax Bulletin ST-70, Bulk Sales. Current text as read 2026-11-02. Accessed 2026-11-02.
• [34] North Carolina revenue agency. NCDOR Sales and Use Tax Bulletins 2-7 (Jan. 1, 2026); G.S. 105-164.3. Current text as read 2026-11-02. Accessed 2026-11-02.
• [35] North Dakota revenue agency rules (official administrative code). N.D. Admin. Code 81-04.1-01-16. Current text as read 2026-11-02. Accessed 2026-11-02.
• [36] Ohio legislature (official code). Ohio Rev. Code 5739.02(B)(8), 5739.01(L). Current text as read 2026-11-02. Accessed 2026-11-02.
• [37] Oklahoma revenue agency rules (official administrative code). Okla. Admin. Code 710:65-19-29(c) (2024 compiled rules). Current text as read 2026-11-02. Accessed 2026-11-02.
• [38] Oregon revenue agency. Oregon Department of Revenue, Sales Tax in Oregon. Current text as read 2026-11-02. Accessed 2026-11-02.
• [39] Pennsylvania revenue agency rules (official administrative code). 61 Pa. Code 32.4(a)(3)(ii), (iii). Current text as read 2026-11-02. Accessed 2026-11-02.
• [40] Rhode Island revenue agency rules (official administrative code). 280-RICR-20-70-37.6(C)(7), (D). Current text as read 2026-11-02. Accessed 2026-11-02.
• [41] South Carolina revenue agency rules (official administrative code). S.C. Code Regs. 117-322; S.C. Code 12-36-1710. Current text as read 2026-11-02. Accessed 2026-11-02.
• [42] South Dakota legislature (official code). SDCL 10-45-1(11). Current text as read 2026-11-02. Accessed 2026-11-02.
• [43] Tennessee revenue agency. Tenn. DOR Industry-Specific Tax Manual: Auctioneers and Consignees (Jan. 2025); Letter Ruling 00-47. Current text as read 2026-11-02. Accessed 2026-11-02.
• [44] Texas legislature (official code). Tex. Tax Code 151.304(b)(2), (c). Current text as read 2026-11-02. Accessed 2026-11-02.
• [45] Utah legislature (official code). Utah Code 59-12-104(13) (version eff. July 1, 2026). Current text as read 2026-11-02. Accessed 2026-11-02.
• [46] Vermont legislature (official code). 32 V.S.A. 9741(4), 9701(12). Current text as read 2026-11-02. Accessed 2026-11-02.
• [47] Virginia revenue agency rules (official administrative code). 23VAC10-210-1080(B)(3), (B)(4), (C); Va. Code 58.1-602, 58.1-609.10(2). Current text as read 2026-11-02. Accessed 2026-11-02.
• [48] Washington revenue agency rules (official administrative code). WAC 458-20-106. Current text as read 2026-11-02. Accessed 2026-11-02.
• [49] West Virginia legislature (official code). W. Va. Code 11-15-9(a)(7). Current text as read 2026-11-02. Accessed 2026-11-02.
• [50] Wisconsin revenue agency. Wisconsin DOR Publication 201, Part 15 (laws as of Oct. 30, 2026); Wis. Admin. Code Tax 11.34. Current text as read 2026-11-02. Accessed 2026-11-02.
• [51] Wyoming legislature (official code). Wyo. Stat. 39-15-105(a)(iv)(C) (title 39 searched). Current text as read 2026-11-02. Accessed 2026-11-02.
• [52] Iowa Legislative Services Agency (credits Tax Foundation). State General Sales Tax Rates as of January 1, 2026. 2026-01-01. Accessed 2026-11-02.
• [53] New York State Department of Taxation and Finance. Sales and use tax rates. Current. Accessed 2026-11-02.
• [54] Kentucky Department of Revenue. Sales and Use Tax. Current. Accessed 2026-11-02.
• [55] Virginia Tax. Sales and Use Tax. Current. Accessed 2026-11-02.
• [56] D.C. Office of Tax and Revenue. Office of Tax and Revenue home page notice on the general sales tax rate. Notice current 2026-11-02. Accessed 2026-11-02.

Tier 3: journalism and expert commentary (3)

• [57] Hodgson Russ LLP. Sales Tax Considerations in an Asset Purchase (State Tax Notes, April 11, 2011). 2011. Accessed 2026-11-02.
• [58] Leyton. Sales Tax in Asset Purchases: A guide for Buyers and Sellers. Undated web article. Accessed 2026-11-02.
• [59] Baton. Who Pays Sales Tax When Selling a Business?. Undated web article. Accessed 2026-11-02.