03.06.01.12

.12 Casual and Isolated Sales.

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.