Casual sale definition

Casual sale means a sale of an item of tangible personal property that was obtained by the person making the sale, through purchase or otherwise, for the person's own use and was previously subject to any state's taxing jurisdiction on its sale or use, and includes such items acquired for the seller's use that are sold by an auctioneer employed directly by the person for such purpose, provided the location of such sales is not the auctioneer's permanent place of business. As used in this division, "permanent place of business" includes any location where such auctioneer has conducted more than two auctions during the year.
Casual sale means an isolated or occasional sale of an item of tangible personal property or a specified digital product by a person who is not regularly engaged in the business of making retail sales of such property or product where the item of tangible personal property or the specified digital product was obtained by the person making the sale, through purchase or otherwise, for the person's own use.
Casual sale means any transfer of a motor vehicle by a person other than a new motor vehicle dealer, used motor vehicle dealer, motor vehicle salvage dealer, as defined in division (A) of section 4738.01 of the Revised Code, salesperson, motor vehicle auction owner, manufacturer, or distributor acting in the capacity of a dealer, salesperson, auction owner, manufacturer, or distributor, to a person who purchases the motor vehicle for use as a consumer.

Examples of Casual sale in a sentence

  • Casual sale means a sale of an item of tangible personal property that was obtained by the person making the sale, through purchase or otherwise, for the person’s own use and was previously subject to any state’s taxing jurisdiction on its sale or use, and includes such items acquired for the seller’s use that are sold by an auctioneer employed directly by the person for such purpose, provided the location of such sales is not the auctioneer’s permanent place of business.

  • The term includes a dealer in used motor vehicle parts.[(3)] "Casual sale" means the sale by a salvage vehicle dealer or an insurance company [at auction] of not more than five [one] nonrepairable vehicles [motor vehicle] or [late model] salvage vehicles [motor vehicle] to the same person during any 12-month period [a calendar year].

  • In this chapter: (1) ["Actual cash value" has the meaning assigned by Section 501.0911, Transportation Code.[(2)] "Casual sale," "damage," "insurance company," "major component part," "metal recycler," "motor vehicle," "nonrepairable vehicle," "nonrepairable vehicle title," "salvage vehicle," "salvage vehicle title," "salvage vehicle dealer," and "used part" have [has] the meanings [meaning] assigned by Section501.091 [501.0911], Transportation Code.

  • Casual sale" means any transfer of a motor vehicle by a person other than a new motor vehicle dealer, used motor vehicle dealer, adaptive mobility dealer, motor vehicle salvage dealer, as defined in division (A) of section 4738.01 of the Revised Code, salesperson, motor vehicle auction owner, manufacturer, or distributor acting in the capacity of a dealer, salesperson, auction owner, manufacturer, or distributor, to a person who purchases the motor vehicle for use as a consumer.

  • Casual sale" means an isolated transaction in which tangible personal property or a taxable service is sold other than in the ordinary course of repeated and successive transactions of like character by the person making the sale.


More Definitions of Casual sale

Casual sale of property means the sale of any property that was not purchased, produced, or acquired primarily for sale in the corporation’s regular trade or business.
Casual sale means the sale of a motor vehicle by the registered owner of the vehicle if the owner has not sold more than four vehicles in that calendar year;
Casual sale means the sale by a salvage vehicle
Casual sale means the sale by a salvage vehicle dealer or an insurance company of five or fewer nonrepairable motor vehicles or salvage motor vehicles to the same person during a calendar year, but does not include:
Casual sale means a sale of an item of tangible personal property that was obtained by the person making the
Casual sale means any transfer of a salvage motor vehicle by a person other than a motor vehicle salvage dealer, salvage motor vehicle auction, or salvage motor vehicle pool, to an ultimate purchaser a person who purchases the salvage motor vehicle for use as a consumer.
Casual sale means the sale by a salvage vehicle dealer or an insurance company [at auction] of not more than five [one] nonrepairable motor vehicles [vehicle] or [late model] salvage motor vehicles [vehicle] to the same person during a calendar year. The term does not include: