15-68-207. Exemption -- isolated or occasional sale or lease of property.
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.
History: En. Sec. 11, Ch. 544, L. 2003.