id	sid	tid	token	lemma	pos
inlawrev-18599	1	1	f:\29120	f:\29120	ADJ
inlawrev-18599	1	2	ind	ind	NOUN
inlawrev-18599	1	3	law	law	NOUN
inlawrev-18599	1	4	rev	rev	VERB
inlawrev-18599	1	5	48	48	NUM
inlawrev-18599	1	6	-	-	PUNCT
inlawrev-18599	1	7	2\48	2\48	NUM
inlawrev-18599	1	8	masthead.wpd	masthead.wpd	NOUN
inlawrev-18599	1	9	asset	asset	NOUN
inlawrev-18599	1	10	acquisitions	acquisition	NOUN
inlawrev-18599	1	11	:	:	PUNCT
inlawrev-18599	1	12	things	thing	NOUN
inlawrev-18599	1	13	that	that	PRON
inlawrev-18599	1	14	make	make	VERB
inlawrev-18599	1	15	you	you	PRON
inlawrev-18599	1	16	go	go	VERB
inlawrev-18599	1	17	hmmmm	hmmmm	ADV
inlawrev-18599	1	18	.	.	PUNCT
inlawrev-18599	1	19	.	.	PUNCT
inlawrev-18599	2	1	.	.	PUNCT
inlawrev-18599	3	1	are	be	AUX
inlawrev-18599	3	2	you	you	PRON
inlawrev-18599	3	3	really	really	ADV
inlawrev-18599	3	4	entitled	entitle	VERB
inlawrev-18599	3	5	to	to	ADP
inlawrev-18599	3	6	that	that	DET
inlawrev-18599	3	7	beloved	beloved	ADJ
inlawrev-18599	3	8	occasional	occasional	ADJ
inlawrev-18599	3	9	sale	sale	NOUN
inlawrev-18599	3	10	exemption	exemption	NOUN
inlawrev-18599	3	11	?	?	PUNCT
inlawrev-18599	4	1	alyson	alyson	PROPN
inlawrev-18599	4	2	outenreath	outenreath	PROPN
inlawrev-18599	4	3	*	*	PUNCT
inlawrev-18599	5	1	introduction	introduction	NOUN
inlawrev-18599	5	2	transactional	transactional	ADJ
inlawrev-18599	5	3	attorneys	attorney	NOUN
inlawrev-18599	5	4	frequently	frequently	ADV
inlawrev-18599	5	5	represent	represent	VERB
inlawrev-18599	5	6	clients	client	NOUN
inlawrev-18599	5	7	who	who	PRON
inlawrev-18599	5	8	are	be	AUX
inlawrev-18599	5	9	either	either	CCONJ
inlawrev-18599	5	10	buying	buy	VERB
inlawrev-18599	5	11	or	or	CCONJ
inlawrev-18599	5	12	selling	sell	VERB
inlawrev-18599	5	13	a	a	DET
inlawrev-18599	5	14	business	business	NOUN
inlawrev-18599	5	15	.	.	PUNCT
inlawrev-18599	6	1	there	there	PRON
inlawrev-18599	6	2	are	be	VERB
inlawrev-18599	6	3	a	a	DET
inlawrev-18599	6	4	myriad	myriad	NOUN
inlawrev-18599	6	5	of	of	ADP
inlawrev-18599	6	6	legal	legal	ADJ
inlawrev-18599	6	7	issues	issue	NOUN
inlawrev-18599	6	8	that	that	PRON
inlawrev-18599	6	9	the	the	DET
inlawrev-18599	6	10	transactional	transactional	ADJ
inlawrev-18599	6	11	attorney	attorney	NOUN
inlawrev-18599	6	12	must	must	AUX
inlawrev-18599	6	13	assist	assist	VERB
inlawrev-18599	6	14	his	his	PRON
inlawrev-18599	6	15	or	or	CCONJ
inlawrev-18599	6	16	her	her	PRON
inlawrev-18599	6	17	client	client	NOUN
inlawrev-18599	6	18	with	with	ADP
inlawrev-18599	6	19	when	when	SCONJ
inlawrev-18599	6	20	that	that	DET
inlawrev-18599	6	21	client	client	NOUN
inlawrev-18599	6	22	is	be	AUX
inlawrev-18599	6	23	selling	sell	VERB
inlawrev-18599	6	24	a	a	DET
inlawrev-18599	6	25	business	business	NOUN
inlawrev-18599	6	26	.	.	PUNCT
inlawrev-18599	7	1	one	one	NUM
inlawrev-18599	7	2	of	of	ADP
inlawrev-18599	7	3	these	these	DET
inlawrev-18599	7	4	issues	issue	NOUN
inlawrev-18599	7	5	is	be	AUX
inlawrev-18599	7	6	determining	determine	VERB
inlawrev-18599	7	7	whether	whether	SCONJ
inlawrev-18599	7	8	to	to	PART
inlawrev-18599	7	9	structure	structure	VERB
inlawrev-18599	7	10	the	the	DET
inlawrev-18599	7	11	deal	deal	NOUN
inlawrev-18599	7	12	as	as	ADP
inlawrev-18599	7	13	a	a	DET
inlawrev-18599	7	14	sale	sale	NOUN
inlawrev-18599	7	15	of	of	ADP
inlawrev-18599	7	16	the	the	DET
inlawrev-18599	7	17	underlying	underlie	VERB
inlawrev-18599	7	18	assets	asset	NOUN
inlawrev-18599	7	19	or	or	CCONJ
inlawrev-18599	7	20	as	as	ADP
inlawrev-18599	7	21	a	a	DET
inlawrev-18599	7	22	sale	sale	NOUN
inlawrev-18599	7	23	of	of	ADP
inlawrev-18599	7	24	the	the	DET
inlawrev-18599	7	25	equity	equity	NOUN
inlawrev-18599	7	26	interests	interest	NOUN
inlawrev-18599	7	27	.	.	PUNCT
inlawrev-18599	8	1	as	as	SCONJ
inlawrev-18599	8	2	seen	see	VERB
inlawrev-18599	8	3	in	in	ADP
inlawrev-18599	8	4	the	the	DET
inlawrev-18599	8	5	illustration	illustration	NOUN
inlawrev-18599	8	6	below	below	ADV
inlawrev-18599	8	7	,	,	PUNCT
inlawrev-18599	8	8	an	an	DET
inlawrev-18599	8	9	asset	asset	NOUN
inlawrev-18599	8	10	sale	sale	NOUN
inlawrev-18599	8	11	involves	involve	VERB
inlawrev-18599	8	12	only	only	ADV
inlawrev-18599	8	13	the	the	DET
inlawrev-18599	8	14	sale	sale	NOUN
inlawrev-18599	8	15	of	of	ADP
inlawrev-18599	8	16	the	the	DET
inlawrev-18599	8	17	assets	asset	NOUN
inlawrev-18599	8	18	of	of	ADP
inlawrev-18599	8	19	a	a	DET
inlawrev-18599	8	20	business	business	NOUN
inlawrev-18599	8	21	while	while	SCONJ
inlawrev-18599	8	22	excluding	exclude	VERB
inlawrev-18599	8	23	the	the	DET
inlawrev-18599	8	24	actual	actual	ADJ
inlawrev-18599	8	25	entity	entity	NOUN
inlawrev-18599	8	26	that	that	PRON
inlawrev-18599	8	27	owns	own	VERB
inlawrev-18599	8	28	the	the	DET
inlawrev-18599	8	29	assets	asset	NOUN
inlawrev-18599	8	30	and	and	CCONJ
inlawrev-18599	8	31	operates	operate	VERB
inlawrev-18599	8	32	the	the	DET
inlawrev-18599	8	33	business	business	NOUN
inlawrev-18599	8	34	.	.	PUNCT
inlawrev-18599	9	1	in	in	ADP
inlawrev-18599	9	2	contrast	contrast	NOUN
inlawrev-18599	9	3	,	,	PUNCT
inlawrev-18599	9	4	structuring	structure	VERB
inlawrev-18599	9	5	the	the	DET
inlawrev-18599	9	6	deal	deal	NOUN
inlawrev-18599	9	7	as	as	ADP
inlawrev-18599	9	8	a	a	DET
inlawrev-18599	9	9	sale	sale	NOUN
inlawrev-18599	9	10	of	of	ADP
inlawrev-18599	9	11	equity	equity	NOUN
inlawrev-18599	9	12	interests	interest	NOUN
inlawrev-18599	9	13	involves	involve	VERB
inlawrev-18599	9	14	both	both	CCONJ
inlawrev-18599	9	15	the	the	DET
inlawrev-18599	9	16	sale	sale	NOUN
inlawrev-18599	9	17	of	of	ADP
inlawrev-18599	9	18	the	the	DET
inlawrev-18599	9	19	underlying	underlie	VERB
inlawrev-18599	9	20	assets	asset	NOUN
inlawrev-18599	9	21	and	and	CCONJ
inlawrev-18599	9	22	the	the	DET
inlawrev-18599	9	23	entity	entity	NOUN
inlawrev-18599	9	24	.	.	PUNCT
inlawrev-18599	10	1	there	there	PRON
inlawrev-18599	10	2	are	be	VERB
inlawrev-18599	10	3	both	both	DET
inlawrev-18599	10	4	tax	tax	NOUN
inlawrev-18599	10	5	and	and	CCONJ
inlawrev-18599	10	6	non	non	ADJ
inlawrev-18599	10	7	-	-	ADJ
inlawrev-18599	10	8	tax	tax	ADJ
inlawrev-18599	10	9	related	relate	VERB
inlawrev-18599	10	10	factors	factor	NOUN
inlawrev-18599	10	11	that	that	PRON
inlawrev-18599	10	12	the	the	DET
inlawrev-18599	10	13	buyer	buyer	NOUN
inlawrev-18599	10	14	and	and	CCONJ
inlawrev-18599	10	15	seller	seller	NOUN
inlawrev-18599	10	16	must	must	AUX
inlawrev-18599	10	17	consider	consider	VERB
inlawrev-18599	10	18	in	in	ADP
inlawrev-18599	10	19	determining	determine	VERB
inlawrev-18599	10	20	whether	whether	SCONJ
inlawrev-18599	10	21	to	to	PART
inlawrev-18599	10	22	structure	structure	VERB
inlawrev-18599	10	23	the	the	DET
inlawrev-18599	10	24	deal	deal	NOUN
inlawrev-18599	10	25	as	as	ADP
inlawrev-18599	10	26	an	an	DET
inlawrev-18599	10	27	asset	asset	NOUN
inlawrev-18599	10	28	sale	sale	NOUN
inlawrev-18599	10	29	or	or	CCONJ
inlawrev-18599	10	30	as	as	ADP
inlawrev-18599	10	31	a	a	DET
inlawrev-18599	10	32	sale	sale	NOUN
inlawrev-18599	10	33	of	of	ADP
inlawrev-18599	10	34	equity	equity	NOUN
inlawrev-18599	10	35	interests.1	interests.1	NOUN
inlawrev-18599	10	36	the	the	DET
inlawrev-18599	10	37	buyer	buyer	NOUN
inlawrev-18599	10	38	and	and	CCONJ
inlawrev-18599	10	39	seller	seller	NOUN
inlawrev-18599	10	40	oftentimes	oftentime	NOUN
inlawrev-18599	10	41	have	have	VERB
inlawrev-18599	10	42	divergent	divergent	ADJ
inlawrev-18599	10	43	interests	interest	NOUN
inlawrev-18599	10	44	causing	cause	VERB
inlawrev-18599	10	45	this	this	DET
inlawrev-18599	10	46	decision	decision	NOUN
inlawrev-18599	10	47	to	to	PART
inlawrev-18599	10	48	be	be	AUX
inlawrev-18599	10	49	a	a	DET
inlawrev-18599	10	50	negotiated	negotiate	VERB
inlawrev-18599	10	51	one.2	one.2	NOUN
inlawrev-18599	10	52	this	this	DET
inlawrev-18599	10	53	article	article	NOUN
inlawrev-18599	10	54	focuses	focus	VERB
inlawrev-18599	10	55	on	on	ADP
inlawrev-18599	10	56	the	the	DET
inlawrev-18599	10	57	sale	sale	NOUN
inlawrev-18599	10	58	of	of	ADP
inlawrev-18599	10	59	a	a	DET
inlawrev-18599	10	60	business	business	NOUN
inlawrev-18599	10	61	structured	structure	VERB
inlawrev-18599	10	62	as	as	ADP
inlawrev-18599	10	63	an	an	DET
inlawrev-18599	10	64	asset	asset	NOUN
inlawrev-18599	10	65	sale	sale	NOUN
inlawrev-18599	10	66	(	(	PUNCT
inlawrev-18599	10	67	“	"	PUNCT
inlawrev-18599	10	68	asset	asset	NOUN
inlawrev-18599	10	69	sale	sale	NOUN
inlawrev-18599	10	70	”	"	PUNCT
inlawrev-18599	10	71	)	)	PUNCT
inlawrev-18599	10	72	.	.	PUNCT
inlawrev-18599	11	1	from	from	ADP
inlawrev-18599	11	2	a	a	DET
inlawrev-18599	11	3	tax	tax	NOUN
inlawrev-18599	11	4	perspective	perspective	NOUN
inlawrev-18599	11	5	,	,	PUNCT
inlawrev-18599	11	6	one	one	NUM
inlawrev-18599	11	7	of	of	ADP
inlawrev-18599	11	8	the	the	DET
inlawrev-18599	11	9	many	many	ADJ
inlawrev-18599	11	10	issues	issue	NOUN
inlawrev-18599	11	11	buyers	buyer	NOUN
inlawrev-18599	11	12	and	and	CCONJ
inlawrev-18599	11	13	sellers	seller	NOUN
inlawrev-18599	11	14	must	must	AUX
inlawrev-18599	11	15	address	address	VERB
inlawrev-18599	11	16	in	in	ADP
inlawrev-18599	11	17	an	an	DET
inlawrev-18599	11	18	asset	asset	NOUN
inlawrev-18599	11	19	sale	sale	NOUN
inlawrev-18599	11	20	is	be	AUX
inlawrev-18599	11	21	determining	determine	VERB
inlawrev-18599	11	22	whether	whether	SCONJ
inlawrev-18599	11	23	the	the	DET
inlawrev-18599	11	24	transfer	transfer	NOUN
inlawrev-18599	11	25	of	of	ADP
inlawrev-18599	11	26	the	the	DET
inlawrev-18599	11	27	subject	subject	ADJ
inlawrev-18599	11	28	assets	asset	NOUN
inlawrev-18599	11	29	will	will	AUX
inlawrev-18599	11	30	create	create	VERB
inlawrev-18599	11	31	sales	sale	NOUN
inlawrev-18599	11	32	tax	tax	NOUN
inlawrev-18599	11	33	implications	implication	NOUN
inlawrev-18599	11	34	or	or	CCONJ
inlawrev-18599	11	35	,	,	PUNCT
inlawrev-18599	11	36	alternatively	alternatively	ADV
inlawrev-18599	11	37	,	,	PUNCT
inlawrev-18599	11	38	whether	whether	SCONJ
inlawrev-18599	11	39	an	an	DET
inlawrev-18599	11	40	exemption	exemption	NOUN
inlawrev-18599	11	41	*	*	PUNCT
inlawrev-18599	11	42	associate	associate	NOUN
inlawrev-18599	11	43	professor	professor	NOUN
inlawrev-18599	11	44	of	of	ADP
inlawrev-18599	11	45	law	law	NOUN
inlawrev-18599	11	46	,	,	PUNCT
inlawrev-18599	11	47	texas	texas	PROPN
inlawrev-18599	11	48	tech	tech	PROPN
inlawrev-18599	11	49	university	university	PROPN
inlawrev-18599	11	50	school	school	NOUN
inlawrev-18599	11	51	of	of	ADP
inlawrev-18599	11	52	law	law	NOUN
inlawrev-18599	11	53	.	.	PUNCT
inlawrev-18599	12	1	professor	professor	NOUN
inlawrev-18599	12	2	outenreath	outenreath	NOUN
inlawrev-18599	12	3	would	would	AUX
inlawrev-18599	12	4	like	like	VERB
inlawrev-18599	12	5	to	to	PART
inlawrev-18599	12	6	acknowledge	acknowledge	VERB
inlawrev-18599	12	7	and	and	CCONJ
inlawrev-18599	12	8	thank	thank	VERB
inlawrev-18599	12	9	dean	dean	PROPN
inlawrev-18599	12	10	darby	darby	PROPN
inlawrev-18599	12	11	dickerson	dickerson	PROPN
inlawrev-18599	12	12	and	and	CCONJ
inlawrev-18599	12	13	associate	associate	ADJ
inlawrev-18599	12	14	dean	dean	PROPN
inlawrev-18599	12	15	vickie	vickie	PROPN
inlawrev-18599	12	16	sutton	sutton	PROPN
inlawrev-18599	12	17	for	for	ADP
inlawrev-18599	12	18	their	their	PRON
inlawrev-18599	12	19	generous	generous	ADJ
inlawrev-18599	12	20	support	support	NOUN
inlawrev-18599	12	21	of	of	ADP
inlawrev-18599	12	22	this	this	DET
inlawrev-18599	12	23	project	project	NOUN
inlawrev-18599	12	24	.	.	PUNCT
inlawrev-18599	13	1	1	1	X
inlawrev-18599	13	2	.	.	X
inlawrev-18599	13	3	see	see	VERB
inlawrev-18599	13	4	infra	infra	NOUN
inlawrev-18599	13	5	part	part	NOUN
inlawrev-18599	13	6	i.	i.	NOUN
inlawrev-18599	13	7	2	2	NUM
inlawrev-18599	13	8	.	.	PUNCT
inlawrev-18599	13	9	see	see	VERB
inlawrev-18599	13	10	infra	infra	NOUN
inlawrev-18599	13	11	notes	note	VERB
inlawrev-18599	13	12	11	11	NUM
inlawrev-18599	13	13	-	-	SYM
inlawrev-18599	13	14	23	23	NUM
inlawrev-18599	13	15	and	and	CCONJ
inlawrev-18599	13	16	accompanying	accompany	VERB
inlawrev-18599	13	17	text	text	NOUN
inlawrev-18599	13	18	.	.	PUNCT
inlawrev-18599	14	1	http://dx.doi.org/10.18060/4806.0005	http://dx.doi.org/10.18060/4806.0005	PROPN
inlawrev-18599	14	2	552	552	NUM
inlawrev-18599	14	3	indiana	indiana	PROPN
inlawrev-18599	14	4	law	law	PROPN
inlawrev-18599	14	5	review	review	NOUN
inlawrev-18599	15	1	[	[	X
inlawrev-18599	15	2	vol	vol	NOUN
inlawrev-18599	15	3	.	.	PUNCT
inlawrev-18599	15	4	48:551	48:551	NUM
inlawrev-18599	15	5	from	from	ADP
inlawrev-18599	15	6	sales	sale	NOUN
inlawrev-18599	15	7	tax	tax	NOUN
inlawrev-18599	15	8	exists.3	exists.3	NOUN
inlawrev-18599	15	9	most	most	ADJ
inlawrev-18599	15	10	states	state	NOUN
inlawrev-18599	15	11	impose	impose	VERB
inlawrev-18599	15	12	sales	sale	NOUN
inlawrev-18599	15	13	tax	tax	NOUN
inlawrev-18599	15	14	on	on	ADP
inlawrev-18599	15	15	the	the	DET
inlawrev-18599	15	16	transfer	transfer	NOUN
inlawrev-18599	15	17	of	of	ADP
inlawrev-18599	15	18	tangible	tangible	ADJ
inlawrev-18599	15	19	personal	personal	ADJ
inlawrev-18599	15	20	property	property	NOUN
inlawrev-18599	15	21	(	(	PUNCT
inlawrev-18599	15	22	a	a	DET
inlawrev-18599	15	23	tax	tax	NOUN
inlawrev-18599	15	24	term	term	NOUN
inlawrev-18599	15	25	that	that	PRON
inlawrev-18599	15	26	generally	generally	ADV
inlawrev-18599	15	27	means	mean	VERB
inlawrev-18599	15	28	assets	asset	NOUN
inlawrev-18599	15	29	such	such	ADJ
inlawrev-18599	15	30	as	as	ADP
inlawrev-18599	15	31	movable	movable	ADJ
inlawrev-18599	15	32	equipment	equipment	NOUN
inlawrev-18599	15	33	and	and	CCONJ
inlawrev-18599	15	34	machinery	machinery	NOUN
inlawrev-18599	15	35	that	that	PRON
inlawrev-18599	15	36	can	can	AUX
inlawrev-18599	15	37	be	be	AUX
inlawrev-18599	15	38	seen	see	VERB
inlawrev-18599	15	39	,	,	PUNCT
inlawrev-18599	15	40	touched	touch	VERB
inlawrev-18599	15	41	,	,	PUNCT
inlawrev-18599	15	42	and	and	CCONJ
inlawrev-18599	15	43	that	that	PRON
inlawrev-18599	15	44	are	be	AUX
inlawrev-18599	15	45	perceptible	perceptible	ADJ
inlawrev-18599	15	46	to	to	ADP
inlawrev-18599	15	47	the	the	DET
inlawrev-18599	15	48	senses).4	senses).4	NOUN
inlawrev-18599	15	49	many	many	ADJ
inlawrev-18599	15	50	states	state	NOUN
inlawrev-18599	15	51	also	also	ADV
inlawrev-18599	15	52	offer	offer	VERB
inlawrev-18599	15	53	an	an	DET
inlawrev-18599	15	54	exemption	exemption	NOUN
inlawrev-18599	15	55	from	from	ADP
inlawrev-18599	15	56	sales	sale	NOUN
inlawrev-18599	15	57	tax	tax	NOUN
inlawrev-18599	15	58	for	for	ADP
inlawrev-18599	15	59	what	what	PRON
inlawrev-18599	15	60	is	be	AUX
inlawrev-18599	15	61	commonly	commonly	ADV
inlawrev-18599	15	62	known	know	VERB
inlawrev-18599	15	63	as	as	ADP
inlawrev-18599	15	64	occasional	occasional	ADJ
inlawrev-18599	15	65	,	,	PUNCT
inlawrev-18599	15	66	casual	casual	ADJ
inlawrev-18599	15	67	,	,	PUNCT
inlawrev-18599	15	68	or	or	CCONJ
inlawrev-18599	15	69	isolated	isolated	ADJ
inlawrev-18599	15	70	sales.5	sales.5	PROPN
inlawrev-18599	15	71	this	this	DET
inlawrev-18599	15	72	exemption	exemption	NOUN
inlawrev-18599	15	73	is	be	AUX
inlawrev-18599	15	74	commonly	commonly	ADV
inlawrev-18599	15	75	referred	refer	VERB
inlawrev-18599	15	76	to	to	ADP
inlawrev-18599	15	77	as	as	ADP
inlawrev-18599	15	78	the	the	DET
inlawrev-18599	15	79	“	"	PUNCT
inlawrev-18599	15	80	occasional	occasional	ADJ
inlawrev-18599	15	81	sale	sale	NOUN
inlawrev-18599	15	82	exemption	exemption	NOUN
inlawrev-18599	15	83	”	"	PUNCT
inlawrev-18599	15	84	and	and	CCONJ
inlawrev-18599	15	85	is	be	AUX
inlawrev-18599	15	86	an	an	DET
inlawrev-18599	15	87	often	often	ADV
inlawrev-18599	15	88	relied	rely	VERB
inlawrev-18599	15	89	upon	upon	SCONJ
inlawrev-18599	15	90	exemption	exemption	NOUN
inlawrev-18599	15	91	in	in	ADP
inlawrev-18599	15	92	asset	asset	NOUN
inlawrev-18599	15	93	sales.6	sales.6	VERB
inlawrev-18599	15	94	the	the	DET
inlawrev-18599	15	95	requirements	requirement	NOUN
inlawrev-18599	15	96	for	for	ADP
inlawrev-18599	15	97	the	the	DET
inlawrev-18599	15	98	occasional	occasional	ADJ
inlawrev-18599	15	99	sale	sale	NOUN
inlawrev-18599	15	100	exemption	exemption	NOUN
inlawrev-18599	15	101	vary	vary	VERB
inlawrev-18599	15	102	from	from	ADP
inlawrev-18599	15	103	state	state	NOUN
inlawrev-18599	15	104	to	to	ADP
inlawrev-18599	15	105	state	state	NOUN
inlawrev-18599	15	106	,	,	PUNCT
inlawrev-18599	15	107	and	and	CCONJ
inlawrev-18599	15	108	while	while	SCONJ
inlawrev-18599	15	109	some	some	DET
inlawrev-18599	15	110	states	state	NOUN
inlawrev-18599	15	111	have	have	VERB
inlawrev-18599	15	112	broad	broad	ADJ
inlawrev-18599	15	113	exemptions	exemption	NOUN
inlawrev-18599	15	114	for	for	ADP
inlawrev-18599	15	115	occasional	occasional	ADJ
inlawrev-18599	15	116	,	,	PUNCT
inlawrev-18599	15	117	casual	casual	ADJ
inlawrev-18599	15	118	or	or	CCONJ
inlawrev-18599	15	119	isolated	isolated	ADJ
inlawrev-18599	15	120	sales	sale	NOUN
inlawrev-18599	15	121	,	,	PUNCT
inlawrev-18599	15	122	other	other	ADJ
inlawrev-18599	15	123	states	state	NOUN
inlawrev-18599	15	124	have	have	VERB
inlawrev-18599	15	125	narrow	narrow	ADJ
inlawrev-18599	15	126	exemptions.7	exemptions.7	NOUN
inlawrev-18599	15	127	further	far	ADV
inlawrev-18599	15	128	,	,	PUNCT
inlawrev-18599	15	129	some	some	DET
inlawrev-18599	15	130	states	state	NOUN
inlawrev-18599	15	131	do	do	AUX
inlawrev-18599	15	132	not	not	PART
inlawrev-18599	15	133	have	have	VERB
inlawrev-18599	15	134	an	an	DET
inlawrev-18599	15	135	occasional	occasional	ADJ
inlawrev-18599	15	136	sale	sale	NOUN
inlawrev-18599	15	137	exemption.8	exemption.8	NOUN
inlawrev-18599	15	138	in	in	ADP
inlawrev-18599	15	139	short	short	ADJ
inlawrev-18599	15	140	,	,	PUNCT
inlawrev-18599	15	141	there	there	PRON
inlawrev-18599	15	142	is	be	VERB
inlawrev-18599	15	143	no	no	DET
inlawrev-18599	15	144	uniformity	uniformity	NOUN
inlawrev-18599	15	145	among	among	ADP
inlawrev-18599	15	146	the	the	DET
inlawrev-18599	15	147	states	state	NOUN
inlawrev-18599	15	148	and	and	CCONJ
inlawrev-18599	15	149	taxpayers	taxpayer	NOUN
inlawrev-18599	15	150	and	and	CCONJ
inlawrev-18599	15	151	practitioners	practitioner	NOUN
inlawrev-18599	15	152	can	can	AUX
inlawrev-18599	15	153	not	not	PART
inlawrev-18599	15	154	be	be	AUX
inlawrev-18599	15	155	sure	sure	ADJ
inlawrev-18599	15	156	the	the	DET
inlawrev-18599	15	157	occasional	occasional	ADJ
inlawrev-18599	15	158	sale	sale	NOUN
inlawrev-18599	15	159	exemption	exemption	NOUN
inlawrev-18599	15	160	applies	apply	VERB
inlawrev-18599	15	161	to	to	ADP
inlawrev-18599	15	162	their	their	PRON
inlawrev-18599	15	163	transaction	transaction	NOUN
inlawrev-18599	15	164	unless	unless	SCONJ
inlawrev-18599	15	165	they	they	PRON
inlawrev-18599	15	166	carefully	carefully	ADV
inlawrev-18599	15	167	review	review	VERB
inlawrev-18599	15	168	the	the	DET
inlawrev-18599	15	169	statutes	statute	NOUN
inlawrev-18599	15	170	,	,	PUNCT
inlawrev-18599	15	171	regulations	regulation	NOUN
inlawrev-18599	15	172	,	,	PUNCT
inlawrev-18599	15	173	and	and	CCONJ
inlawrev-18599	15	174	other	other	ADJ
inlawrev-18599	15	175	relevant	relevant	ADJ
inlawrev-18599	15	176	authorities	authority	NOUN
inlawrev-18599	15	177	of	of	ADP
inlawrev-18599	15	178	the	the	DET
inlawrev-18599	15	179	subject	subject	ADJ
inlawrev-18599	15	180	state	state	NOUN
inlawrev-18599	15	181	.	.	PUNCT
inlawrev-18599	16	1	this	this	DET
inlawrev-18599	16	2	article	article	NOUN
inlawrev-18599	16	3	analyzes	analyze	VERB
inlawrev-18599	16	4	the	the	DET
inlawrev-18599	16	5	occasional	occasional	ADJ
inlawrev-18599	16	6	sale	sale	NOUN
inlawrev-18599	16	7	exemption	exemption	NOUN
inlawrev-18599	16	8	with	with	ADP
inlawrev-18599	16	9	particular	particular	ADJ
inlawrev-18599	16	10	emphasis	emphasis	NOUN
inlawrev-18599	16	11	on	on	ADP
inlawrev-18599	16	12	states	state	NOUN
inlawrev-18599	16	13	that	that	PRON
inlawrev-18599	16	14	have	have	VERB
inlawrev-18599	16	15	narrow	narrow	ADJ
inlawrev-18599	16	16	exemptions	exemption	NOUN
inlawrev-18599	16	17	,	,	PUNCT
inlawrev-18599	16	18	cumbersome	cumbersome	ADJ
inlawrev-18599	16	19	or	or	CCONJ
inlawrev-18599	16	20	perhaps	perhaps	ADV
inlawrev-18599	16	21	counterintuitive	counterintuitive	ADJ
inlawrev-18599	16	22	requirements	requirement	NOUN
inlawrev-18599	16	23	that	that	PRON
inlawrev-18599	16	24	must	must	AUX
inlawrev-18599	16	25	be	be	AUX
inlawrev-18599	16	26	satisfied	satisfied	ADJ
inlawrev-18599	16	27	in	in	ADP
inlawrev-18599	16	28	order	order	NOUN
inlawrev-18599	16	29	for	for	SCONJ
inlawrev-18599	16	30	the	the	DET
inlawrev-18599	16	31	exemption	exemption	NOUN
inlawrev-18599	16	32	to	to	PART
inlawrev-18599	16	33	apply	apply	VERB
inlawrev-18599	16	34	,	,	PUNCT
inlawrev-18599	16	35	or	or	CCONJ
inlawrev-18599	16	36	do	do	AUX
inlawrev-18599	16	37	not	not	PART
inlawrev-18599	16	38	have	have	VERB
inlawrev-18599	16	39	an	an	DET
inlawrev-18599	16	40	exemption	exemption	NOUN
inlawrev-18599	16	41	at	at	ADV
inlawrev-18599	16	42	all	all	ADV
inlawrev-18599	16	43	for	for	ADP
inlawrev-18599	16	44	occasional	occasional	ADJ
inlawrev-18599	16	45	,	,	PUNCT
inlawrev-18599	16	46	isolated	isolated	ADJ
inlawrev-18599	16	47	,	,	PUNCT
inlawrev-18599	16	48	or	or	CCONJ
inlawrev-18599	16	49	casual	casual	ADJ
inlawrev-18599	16	50	sales	sale	NOUN
inlawrev-18599	16	51	.	.	PUNCT
inlawrev-18599	17	1	thus	thus	ADV
inlawrev-18599	17	2	,	,	PUNCT
inlawrev-18599	17	3	this	this	DET
inlawrev-18599	17	4	article	article	NOUN
inlawrev-18599	17	5	centers	center	VERB
inlawrev-18599	17	6	on	on	ADP
inlawrev-18599	17	7	those	those	DET
inlawrev-18599	17	8	states	state	NOUN
inlawrev-18599	17	9	considered	consider	VERB
inlawrev-18599	17	10	traps	trap	NOUN
inlawrev-18599	17	11	for	for	ADP
inlawrev-18599	17	12	the	the	DET
inlawrev-18599	17	13	unwary	unwary	NOUN
inlawrev-18599	17	14	.	.	PUNCT
inlawrev-18599	18	1	in	in	ADP
inlawrev-18599	18	2	addition	addition	NOUN
inlawrev-18599	18	3	,	,	PUNCT
inlawrev-18599	18	4	this	this	DET
inlawrev-18599	18	5	article	article	NOUN
inlawrev-18599	18	6	examines	examine	VERB
inlawrev-18599	18	7	whether	whether	SCONJ
inlawrev-18599	18	8	there	there	PRON
inlawrev-18599	18	9	are	be	VERB
inlawrev-18599	18	10	valid	valid	ADJ
inlawrev-18599	18	11	policy	policy	NOUN
inlawrev-18599	18	12	reasons	reason	NOUN
inlawrev-18599	18	13	that	that	PRON
inlawrev-18599	18	14	justify	justify	VERB
inlawrev-18599	18	15	the	the	DET
inlawrev-18599	18	16	trap	trap	NOUN
inlawrev-18599	18	17	for	for	ADP
inlawrev-18599	18	18	the	the	DET
inlawrev-18599	18	19	unwary	unwary	ADJ
inlawrev-18599	18	20	states	state	NOUN
inlawrev-18599	18	21	having	have	VERB
inlawrev-18599	18	22	narrow	narrow	ADJ
inlawrev-18599	18	23	,	,	PUNCT
inlawrev-18599	18	24	cumbersome	cumbersome	ADJ
inlawrev-18599	18	25	or	or	CCONJ
inlawrev-18599	18	26	counterintuitive	counterintuitive	ADJ
inlawrev-18599	18	27	requirements	requirement	NOUN
inlawrev-18599	18	28	,	,	PUNCT
inlawrev-18599	18	29	or	or	CCONJ
inlawrev-18599	18	30	no	no	DET
inlawrev-18599	18	31	occasional	occasional	ADJ
inlawrev-18599	18	32	sale	sale	NOUN
inlawrev-18599	18	33	exemption	exemption	NOUN
inlawrev-18599	18	34	at	at	ADV
inlawrev-18599	18	35	all	all	ADV
inlawrev-18599	18	36	.	.	PUNCT
inlawrev-18599	19	1	if	if	SCONJ
inlawrev-18599	19	2	valid	valid	ADJ
inlawrev-18599	19	3	policy	policy	NOUN
inlawrev-18599	19	4	reasons	reason	NOUN
inlawrev-18599	19	5	do	do	AUX
inlawrev-18599	19	6	not	not	PART
inlawrev-18599	19	7	exist	exist	VERB
inlawrev-18599	19	8	,	,	PUNCT
inlawrev-18599	19	9	then	then	ADV
inlawrev-18599	19	10	this	this	DET
inlawrev-18599	19	11	article	article	NOUN
inlawrev-18599	19	12	will	will	AUX
inlawrev-18599	19	13	make	make	VERB
inlawrev-18599	19	14	recommendations	recommendation	NOUN
inlawrev-18599	19	15	as	as	ADP
inlawrev-18599	19	16	to	to	ADP
inlawrev-18599	19	17	how	how	SCONJ
inlawrev-18599	19	18	the	the	DET
inlawrev-18599	19	19	subject	subject	ADJ
inlawrev-18599	19	20	state	state	NOUN
inlawrev-18599	19	21	should	should	AUX
inlawrev-18599	19	22	consider	consider	VERB
inlawrev-18599	19	23	changing	change	VERB
inlawrev-18599	19	24	its	its	PRON
inlawrev-18599	19	25	requirements	requirement	NOUN
inlawrev-18599	19	26	concerning	concern	VERB
inlawrev-18599	19	27	the	the	DET
inlawrev-18599	19	28	occasional	occasional	ADJ
inlawrev-18599	19	29	sale	sale	NOUN
inlawrev-18599	19	30	exemption	exemption	NOUN
inlawrev-18599	19	31	.	.	PUNCT
inlawrev-18599	20	1	i.	i.	NOUN
inlawrev-18599	20	2	sale	sale	NOUN
inlawrev-18599	20	3	of	of	ADP
inlawrev-18599	20	4	a	a	DET
inlawrev-18599	20	5	business	business	NOUN
inlawrev-18599	20	6	structured	structure	VERB
inlawrev-18599	20	7	as	as	ADP
inlawrev-18599	20	8	an	an	DET
inlawrev-18599	20	9	asset	asset	NOUN
inlawrev-18599	20	10	sale	sale	NOUN
inlawrev-18599	20	11	when	when	SCONJ
inlawrev-18599	20	12	an	an	DET
inlawrev-18599	20	13	attorney	attorney	NOUN
inlawrev-18599	20	14	represents	represent	VERB
inlawrev-18599	20	15	a	a	DET
inlawrev-18599	20	16	client	client	NOUN
inlawrev-18599	20	17	who	who	PRON
inlawrev-18599	20	18	either	either	CCONJ
inlawrev-18599	20	19	wants	want	VERB
inlawrev-18599	20	20	to	to	PART
inlawrev-18599	20	21	buy	buy	VERB
inlawrev-18599	20	22	a	a	DET
inlawrev-18599	20	23	business	business	NOUN
inlawrev-18599	20	24	(	(	PUNCT
inlawrev-18599	20	25	the	the	DET
inlawrev-18599	20	26	“	"	PUNCT
inlawrev-18599	20	27	buyer	buyer	NOUN
inlawrev-18599	20	28	”	"	PUNCT
inlawrev-18599	20	29	)	)	PUNCT
inlawrev-18599	20	30	or	or	CCONJ
inlawrev-18599	20	31	sell	sell	VERB
inlawrev-18599	20	32	a	a	DET
inlawrev-18599	20	33	business	business	NOUN
inlawrev-18599	20	34	(	(	PUNCT
inlawrev-18599	20	35	the	the	DET
inlawrev-18599	20	36	“	"	PUNCT
inlawrev-18599	20	37	seller	seller	NOUN
inlawrev-18599	20	38	”	"	PUNCT
inlawrev-18599	20	39	)	)	PUNCT
inlawrev-18599	20	40	,	,	PUNCT
inlawrev-18599	20	41	one	one	NUM
inlawrev-18599	20	42	of	of	ADP
inlawrev-18599	20	43	the	the	DET
inlawrev-18599	20	44	first	first	ADJ
inlawrev-18599	20	45	questions	question	NOUN
inlawrev-18599	20	46	that	that	PRON
inlawrev-18599	20	47	must	must	AUX
inlawrev-18599	20	48	be	be	AUX
inlawrev-18599	20	49	addressed	address	VERB
inlawrev-18599	20	50	is	be	AUX
inlawrev-18599	20	51	whether	whether	SCONJ
inlawrev-18599	20	52	to	to	PART
inlawrev-18599	20	53	structure	structure	VERB
inlawrev-18599	20	54	the	the	DET
inlawrev-18599	20	55	sale	sale	NOUN
inlawrev-18599	20	56	as	as	ADP
inlawrev-18599	20	57	a	a	DET
inlawrev-18599	20	58	sale	sale	NOUN
inlawrev-18599	20	59	of	of	ADP
inlawrev-18599	20	60	the	the	DET
inlawrev-18599	20	61	assets	asset	NOUN
inlawrev-18599	20	62	or	or	CCONJ
inlawrev-18599	20	63	as	as	ADP
inlawrev-18599	20	64	a	a	DET
inlawrev-18599	20	65	sale	sale	NOUN
inlawrev-18599	20	66	of	of	ADP
inlawrev-18599	20	67	the	the	DET
inlawrev-18599	20	68	equity	equity	NOUN
inlawrev-18599	20	69	interests.9	interests.9	NOUN
inlawrev-18599	20	70	the	the	DET
inlawrev-18599	20	71	decision	decision	NOUN
inlawrev-18599	20	72	is	be	AUX
inlawrev-18599	20	73	typically	typically	ADV
inlawrev-18599	20	74	a	a	DET
inlawrev-18599	20	75	negotiated	negotiate	VERB
inlawrev-18599	20	76	issue	issue	NOUN
inlawrev-18599	20	77	and	and	CCONJ
inlawrev-18599	20	78	can	can	AUX
inlawrev-18599	20	79	be	be	AUX
inlawrev-18599	20	80	significant	significant	ADJ
inlawrev-18599	20	81	to	to	ADP
inlawrev-18599	20	82	both	both	PRON
inlawrev-18599	20	83	buyer	buyer	NOUN
inlawrev-18599	20	84	and	and	CCONJ
inlawrev-18599	20	85	seller	seller	NOUN
inlawrev-18599	20	86	for	for	ADP
inlawrev-18599	20	87	tax	tax	NOUN
inlawrev-18599	20	88	and	and	CCONJ
inlawrev-18599	20	89	non	non	ADJ
inlawrev-18599	20	90	-	-	ADJ
inlawrev-18599	20	91	tax	tax	ADJ
inlawrev-18599	20	92	reasons.10	reasons.10	NOUN
inlawrev-18599	20	93	for	for	ADP
inlawrev-18599	20	94	example	example	NOUN
inlawrev-18599	20	95	,	,	PUNCT
inlawrev-18599	20	96	the	the	DET
inlawrev-18599	20	97	buyer	buyer	NOUN
inlawrev-18599	20	98	might	might	AUX
inlawrev-18599	20	99	prefer	prefer	VERB
inlawrev-18599	20	100	an	an	DET
inlawrev-18599	20	101	asset	asset	NOUN
inlawrev-18599	20	102	sale	sale	NOUN
inlawrev-18599	20	103	structure	structure	NOUN
inlawrev-18599	20	104	for	for	ADP
inlawrev-18599	20	105	liability	liability	NOUN
inlawrev-18599	20	106	3	3	NUM
inlawrev-18599	20	107	.	.	PUNCT
inlawrev-18599	21	1	see	see	VERB
inlawrev-18599	21	2	infra	infra	NOUN
inlawrev-18599	21	3	notes	note	VERB
inlawrev-18599	21	4	20	20	NUM
inlawrev-18599	21	5	-	-	SYM
inlawrev-18599	21	6	40	40	NUM
inlawrev-18599	21	7	and	and	CCONJ
inlawrev-18599	21	8	accompanying	accompany	VERB
inlawrev-18599	21	9	text	text	NOUN
inlawrev-18599	21	10	.	.	PUNCT
inlawrev-18599	22	1	4	4	X
inlawrev-18599	22	2	.	.	X
inlawrev-18599	22	3	see	see	VERB
inlawrev-18599	22	4	infra	infra	NOUN
inlawrev-18599	22	5	notes	note	VERB
inlawrev-18599	22	6	24	24	NUM
inlawrev-18599	22	7	-	-	SYM
inlawrev-18599	22	8	28	28	NUM
inlawrev-18599	22	9	and	and	CCONJ
inlawrev-18599	22	10	accompanying	accompany	VERB
inlawrev-18599	22	11	text	text	NOUN
inlawrev-18599	22	12	.	.	PUNCT
inlawrev-18599	23	1	5	5	X
inlawrev-18599	23	2	.	.	X
inlawrev-18599	23	3	see	see	VERB
inlawrev-18599	23	4	infra	infra	NOUN
inlawrev-18599	23	5	notes	note	VERB
inlawrev-18599	23	6	33	33	NUM
inlawrev-18599	23	7	-	-	SYM
inlawrev-18599	23	8	38	38	NUM
inlawrev-18599	23	9	and	and	CCONJ
inlawrev-18599	23	10	accompanying	accompany	VERB
inlawrev-18599	23	11	text	text	NOUN
inlawrev-18599	23	12	.	.	PUNCT
inlawrev-18599	24	1	6	6	X
inlawrev-18599	24	2	.	.	X
inlawrev-18599	24	3	see	see	VERB
inlawrev-18599	24	4	infra	infra	NOUN
inlawrev-18599	24	5	notes	note	VERB
inlawrev-18599	24	6	33	33	NUM
inlawrev-18599	24	7	-	-	SYM
inlawrev-18599	24	8	38	38	NUM
inlawrev-18599	24	9	and	and	CCONJ
inlawrev-18599	24	10	accompanying	accompany	VERB
inlawrev-18599	24	11	text	text	NOUN
inlawrev-18599	24	12	.	.	PUNCT
inlawrev-18599	25	1	7	7	X
inlawrev-18599	25	2	.	.	X
inlawrev-18599	25	3	see	see	VERB
inlawrev-18599	25	4	infra	infra	NOUN
inlawrev-18599	25	5	part	part	PROPN
inlawrev-18599	25	6	ii	ii	PROPN
inlawrev-18599	25	7	.	.	PROPN
inlawrev-18599	25	8	8	8	NUM
inlawrev-18599	25	9	.	.	X
inlawrev-18599	25	10	see	see	VERB
inlawrev-18599	25	11	infra	infra	NOUN
inlawrev-18599	25	12	part	part	PROPN
inlawrev-18599	25	13	ii	ii	PROPN
inlawrev-18599	25	14	.	.	PROPN
inlawrev-18599	26	1	9	9	X
inlawrev-18599	26	2	.	.	X
inlawrev-18599	26	3	see	see	VERB
inlawrev-18599	26	4	generally	generally	ADV
inlawrev-18599	26	5	michael	michael	PROPN
inlawrev-18599	26	6	l.	l.	PROPN
inlawrev-18599	26	7	schler	schler	PROPN
inlawrev-18599	26	8	,	,	PUNCT
inlawrev-18599	26	9	basic	basic	ADJ
inlawrev-18599	26	10	tax	tax	NOUN
inlawrev-18599	26	11	issues	issue	NOUN
inlawrev-18599	26	12	in	in	ADP
inlawrev-18599	26	13	acquisitions	acquisition	NOUN
inlawrev-18599	26	14	transactions	transaction	NOUN
inlawrev-18599	26	15	,	,	PUNCT
inlawrev-18599	26	16	116	116	NUM
inlawrev-18599	26	17	penn	penn	PROPN
inlawrev-18599	26	18	st	st	PROPN
inlawrev-18599	26	19	.	.	PROPN
inlawrev-18599	26	20	l.	l.	PROPN
inlawrev-18599	26	21	rev	rev	PROPN
inlawrev-18599	26	22	.	.	PROPN
inlawrev-18599	26	23	879	879	NUM
inlawrev-18599	26	24	,	,	PUNCT
inlawrev-18599	26	25	886	886	NUM
inlawrev-18599	26	26	(	(	PUNCT
inlawrev-18599	26	27	2012	2012	NUM
inlawrev-18599	26	28	)	)	PUNCT
inlawrev-18599	26	29	(	(	PUNCT
inlawrev-18599	26	30	discussing	discuss	VERB
inlawrev-18599	26	31	the	the	DET
inlawrev-18599	26	32	choice	choice	NOUN
inlawrev-18599	26	33	between	between	ADP
inlawrev-18599	26	34	so	so	ADV
inlawrev-18599	26	35	-	-	PUNCT
inlawrev-18599	26	36	called	call	VERB
inlawrev-18599	26	37	“	"	PUNCT
inlawrev-18599	26	38	stock	stock	NOUN
inlawrev-18599	26	39	acquisition	acquisition	NOUN
inlawrev-18599	26	40	”	"	PUNCT
inlawrev-18599	26	41	sales	sale	NOUN
inlawrev-18599	26	42	and	and	CCONJ
inlawrev-18599	26	43	the	the	DET
inlawrev-18599	26	44	sale	sale	NOUN
inlawrev-18599	26	45	of	of	ADP
inlawrev-18599	26	46	assets	asset	NOUN
inlawrev-18599	26	47	)	)	PUNCT
inlawrev-18599	26	48	.	.	PUNCT
inlawrev-18599	27	1	10	10	X
inlawrev-18599	27	2	.	.	PUNCT
inlawrev-18599	28	1	see	see	VERB
inlawrev-18599	28	2	i	i	PRON
inlawrev-18599	28	3	d.	d.	PROPN
inlawrev-18599	28	4	see	see	VERB
inlawrev-18599	28	5	generally	generally	ADV
inlawrev-18599	28	6	byron	byron	PROPN
inlawrev-18599	28	7	f.	f.	PROPN
inlawrev-18599	28	8	egan	egan	PROPN
inlawrev-18599	28	9	,	,	PUNCT
inlawrev-18599	28	10	asset	asset	NOUN
inlawrev-18599	28	11	acquisitions	acquisition	NOUN
inlawrev-18599	28	12	:	:	PUNCT
inlawrev-18599	28	13	assuming	assume	VERB
inlawrev-18599	28	14	and	and	CCONJ
inlawrev-18599	28	15	avoiding	avoid	VERB
inlawrev-18599	28	16	liabilities	liability	NOUN
inlawrev-18599	28	17	,	,	PUNCT
inlawrev-18599	28	18	116	116	NUM
inlawrev-18599	28	19	penn	penn	PROPN
inlawrev-18599	28	20	st	st	PROPN
inlawrev-18599	28	21	.	.	PROPN
inlawrev-18599	28	22	l.	l.	PROPN
inlawrev-18599	28	23	rev	rev	PROPN
inlawrev-18599	28	24	.	.	PROPN
inlawrev-18599	28	25	913	913	NUM
inlawrev-18599	28	26	,	,	PUNCT
inlawrev-18599	28	27	914	914	NUM
inlawrev-18599	28	28	-	-	SYM
inlawrev-18599	28	29	31	31	NUM
inlawrev-18599	28	30	(	(	PUNCT
inlawrev-18599	28	31	2012	2012	NUM
inlawrev-18599	28	32	)	)	PUNCT
inlawrev-18599	28	33	(	(	PUNCT
inlawrev-18599	28	34	discussing	discuss	VERB
inlawrev-18599	28	35	the	the	DET
inlawrev-18599	28	36	reasons	reason	NOUN
inlawrev-18599	28	37	to	to	PART
inlawrev-18599	28	38	consider	consider	VERB
inlawrev-18599	28	39	an	an	DET
inlawrev-18599	28	40	asset	asset	NOUN
inlawrev-18599	28	41	sale	sale	NOUN
inlawrev-18599	28	42	)	)	PUNCT
inlawrev-18599	28	43	.	.	PUNCT
inlawrev-18599	29	1	2015	2015	NUM
inlawrev-18599	29	2	]	]	PUNCT
inlawrev-18599	29	3	asset	asset	NOUN
inlawrev-18599	29	4	acquisitions	acquisition	NOUN
inlawrev-18599	29	5	553	553	NUM
inlawrev-18599	29	6	protection	protection	NOUN
inlawrev-18599	29	7	reasons.11	reasons.11	ADJ
inlawrev-18599	29	8	if	if	SCONJ
inlawrev-18599	29	9	the	the	DET
inlawrev-18599	29	10	sale	sale	NOUN
inlawrev-18599	29	11	is	be	AUX
inlawrev-18599	29	12	structured	structure	VERB
inlawrev-18599	29	13	as	as	ADP
inlawrev-18599	29	14	the	the	DET
inlawrev-18599	29	15	purchase	purchase	NOUN
inlawrev-18599	29	16	of	of	ADP
inlawrev-18599	29	17	equity	equity	NOUN
inlawrev-18599	29	18	interests	interest	NOUN
inlawrev-18599	29	19	,	,	PUNCT
inlawrev-18599	29	20	then	then	ADV
inlawrev-18599	29	21	all	all	DET
inlawrev-18599	29	22	known	known	ADJ
inlawrev-18599	29	23	and	and	CCONJ
inlawrev-18599	29	24	unknown	unknown	ADJ
inlawrev-18599	29	25	liabilities	liability	NOUN
inlawrev-18599	29	26	attributable	attributable	ADJ
inlawrev-18599	29	27	to	to	ADP
inlawrev-18599	29	28	the	the	DET
inlawrev-18599	29	29	business	business	NOUN
inlawrev-18599	29	30	carry	carry	VERB
inlawrev-18599	29	31	over	over	ADP
inlawrev-18599	29	32	to	to	ADP
inlawrev-18599	29	33	the	the	DET
inlawrev-18599	29	34	buyer.12	buyer.12	NOUN
inlawrev-18599	29	35	in	in	ADP
inlawrev-18599	29	36	contrast	contrast	NOUN
inlawrev-18599	29	37	,	,	PUNCT
inlawrev-18599	29	38	if	if	SCONJ
inlawrev-18599	29	39	the	the	DET
inlawrev-18599	29	40	sale	sale	NOUN
inlawrev-18599	29	41	is	be	AUX
inlawrev-18599	29	42	structured	structure	VERB
inlawrev-18599	29	43	as	as	ADP
inlawrev-18599	29	44	the	the	DET
inlawrev-18599	29	45	purchase	purchase	NOUN
inlawrev-18599	29	46	of	of	ADP
inlawrev-18599	29	47	assets	asset	NOUN
inlawrev-18599	29	48	,	,	PUNCT
inlawrev-18599	29	49	then	then	ADV
inlawrev-18599	29	50	far	far	ADV
inlawrev-18599	29	51	fewer	few	ADJ
inlawrev-18599	29	52	liabilities	liability	NOUN
inlawrev-18599	29	53	carry	carry	VERB
inlawrev-18599	29	54	over	over	ADP
inlawrev-18599	29	55	to	to	ADP
inlawrev-18599	29	56	the	the	DET
inlawrev-18599	29	57	buyer	buyer	NOUN
inlawrev-18599	29	58	;	;	PUNCT
inlawrev-18599	29	59	that	that	PRON
inlawrev-18599	29	60	is	be	AUX
inlawrev-18599	29	61	one	one	NUM
inlawrev-18599	29	62	of	of	ADP
inlawrev-18599	29	63	the	the	DET
inlawrev-18599	29	64	most	most	ADV
inlawrev-18599	29	65	significant	significant	ADJ
inlawrev-18599	29	66	non	non	ADJ
inlawrev-18599	29	67	-	-	ADJ
inlawrev-18599	29	68	tax	tax	ADJ
inlawrev-18599	29	69	reasons	reason	NOUN
inlawrev-18599	29	70	a	a	DET
inlawrev-18599	29	71	buyer	buyer	NOUN
inlawrev-18599	29	72	may	may	AUX
inlawrev-18599	29	73	attempt	attempt	VERB
inlawrev-18599	29	74	to	to	PART
inlawrev-18599	29	75	negotiate	negotiate	VERB
inlawrev-18599	29	76	an	an	DET
inlawrev-18599	29	77	asset	asset	NOUN
inlawrev-18599	29	78	sale	sale	NOUN
inlawrev-18599	29	79	structure.13	structure.13	PROPN
inlawrev-18599	29	80	although	although	SCONJ
inlawrev-18599	29	81	the	the	DET
inlawrev-18599	29	82	buyer	buyer	NOUN
inlawrev-18599	29	83	can	can	AUX
inlawrev-18599	29	84	negotiate	negotiate	VERB
inlawrev-18599	29	85	protection	protection	NOUN
inlawrev-18599	29	86	from	from	ADP
inlawrev-18599	29	87	potential	potential	ADJ
inlawrev-18599	29	88	liabilities	liability	NOUN
inlawrev-18599	29	89	in	in	ADP
inlawrev-18599	29	90	an	an	DET
inlawrev-18599	29	91	equity	equity	NOUN
inlawrev-18599	29	92	deal	deal	NOUN
inlawrev-18599	29	93	by	by	ADP
inlawrev-18599	29	94	way	way	NOUN
inlawrev-18599	29	95	of	of	ADP
inlawrev-18599	29	96	indemnification,14	indemnification,14	NOUN
inlawrev-18599	29	97	the	the	DET
inlawrev-18599	29	98	buyer	buyer	NOUN
inlawrev-18599	29	99	may	may	AUX
inlawrev-18599	29	100	still	still	ADV
inlawrev-18599	29	101	feel	feel	VERB
inlawrev-18599	29	102	uncomfortable	uncomfortable	ADJ
inlawrev-18599	29	103	taking	take	VERB
inlawrev-18599	29	104	on	on	ADP
inlawrev-18599	29	105	the	the	DET
inlawrev-18599	29	106	risk	risk	NOUN
inlawrev-18599	29	107	.	.	PUNCT
inlawrev-18599	30	1	furthermore	furthermore	ADV
inlawrev-18599	30	2	,	,	PUNCT
inlawrev-18599	30	3	a	a	DET
inlawrev-18599	30	4	buyer	buyer	NOUN
inlawrev-18599	30	5	may	may	AUX
inlawrev-18599	30	6	prefer	prefer	VERB
inlawrev-18599	30	7	an	an	DET
inlawrev-18599	30	8	asset	asset	NOUN
inlawrev-18599	30	9	sale	sale	NOUN
inlawrev-18599	30	10	structure	structure	NOUN
inlawrev-18599	30	11	for	for	ADP
inlawrev-18599	30	12	tax	tax	NOUN
inlawrev-18599	30	13	reasons.15	reasons.15	NOUN
inlawrev-18599	30	14	for	for	ADP
inlawrev-18599	30	15	example	example	NOUN
inlawrev-18599	30	16	,	,	PUNCT
inlawrev-18599	30	17	an	an	DET
inlawrev-18599	30	18	asset	asset	NOUN
inlawrev-18599	30	19	sale	sale	NOUN
inlawrev-18599	30	20	structure	structure	NOUN
inlawrev-18599	30	21	generally	generally	ADV
inlawrev-18599	30	22	allows	allow	VERB
inlawrev-18599	30	23	the	the	DET
inlawrev-18599	30	24	buyer	buyer	NOUN
inlawrev-18599	30	25	to	to	PART
inlawrev-18599	30	26	receive	receive	VERB
inlawrev-18599	30	27	a	a	DET
inlawrev-18599	30	28	“	"	PUNCT
inlawrev-18599	30	29	steppedup	steppedup	ADJ
inlawrev-18599	30	30	”	"	PUNCT
inlawrev-18599	30	31	basis	basis	NOUN
inlawrev-18599	30	32	in	in	ADP
inlawrev-18599	30	33	the	the	DET
inlawrev-18599	30	34	transferred	transfer	VERB
inlawrev-18599	30	35	assets.16	assets.16	ADV
inlawrev-18599	30	36	unlike	unlike	ADP
inlawrev-18599	30	37	the	the	DET
inlawrev-18599	30	38	buyer	buyer	NOUN
inlawrev-18599	30	39	,	,	PUNCT
inlawrev-18599	30	40	a	a	DET
inlawrev-18599	30	41	seller	seller	NOUN
inlawrev-18599	30	42	might	might	AUX
inlawrev-18599	30	43	prefer	prefer	VERB
inlawrev-18599	30	44	to	to	PART
inlawrev-18599	30	45	structure	structure	VERB
inlawrev-18599	30	46	the	the	DET
inlawrev-18599	30	47	deal	deal	NOUN
inlawrev-18599	30	48	as	as	ADP
inlawrev-18599	30	49	a	a	DET
inlawrev-18599	30	50	sale	sale	NOUN
inlawrev-18599	30	51	of	of	ADP
inlawrev-18599	30	52	equity	equity	NOUN
inlawrev-18599	30	53	interests	interest	NOUN
inlawrev-18599	30	54	for	for	ADP
inlawrev-18599	30	55	tax	tax	NOUN
inlawrev-18599	30	56	reasons.17	reasons.17	NOUN
inlawrev-18599	30	57	for	for	ADP
inlawrev-18599	30	58	example	example	NOUN
inlawrev-18599	30	59	,	,	PUNCT
inlawrev-18599	30	60	if	if	SCONJ
inlawrev-18599	30	61	the	the	DET
inlawrev-18599	30	62	business	business	NOUN
inlawrev-18599	30	63	is	be	AUX
inlawrev-18599	30	64	a	a	DET
inlawrev-18599	30	65	corporation	corporation	NOUN
inlawrev-18599	30	66	for	for	ADP
inlawrev-18599	30	67	federal	federal	ADJ
inlawrev-18599	30	68	income	income	NOUN
inlawrev-18599	30	69	tax	tax	NOUN
inlawrev-18599	30	70	purposes	purpose	NOUN
inlawrev-18599	30	71	,	,	PUNCT
inlawrev-18599	30	72	an	an	DET
inlawrev-18599	30	73	equity	equity	NOUN
inlawrev-18599	30	74	sale	sale	NOUN
inlawrev-18599	30	75	structure	structure	NOUN
inlawrev-18599	30	76	generally	generally	ADV
inlawrev-18599	30	77	would	would	AUX
inlawrev-18599	30	78	cause	cause	VERB
inlawrev-18599	30	79	gain	gain	NOUN
inlawrev-18599	30	80	from	from	ADP
inlawrev-18599	30	81	the	the	DET
inlawrev-18599	30	82	sale	sale	NOUN
inlawrev-18599	30	83	,	,	PUNCT
inlawrev-18599	30	84	if	if	SCONJ
inlawrev-18599	30	85	any	any	PRON
inlawrev-18599	30	86	,	,	PUNCT
inlawrev-18599	30	87	to	to	PART
inlawrev-18599	30	88	be	be	AUX
inlawrev-18599	30	89	taxed	tax	VERB
inlawrev-18599	30	90	only	only	ADV
inlawrev-18599	30	91	once	once	ADV
inlawrev-18599	30	92	(	(	PUNCT
inlawrev-18599	30	93	to	to	ADP
inlawrev-18599	30	94	the	the	DET
inlawrev-18599	30	95	shareholders	shareholder	NOUN
inlawrev-18599	30	96	)	)	PUNCT
inlawrev-18599	30	97	rather	rather	ADV
inlawrev-18599	30	98	than	than	ADP
inlawrev-18599	30	99	twice	twice	ADV
inlawrev-18599	30	100	(	(	PUNCT
inlawrev-18599	30	101	once	once	ADV
inlawrev-18599	30	102	to	to	ADP
inlawrev-18599	30	103	the	the	DET
inlawrev-18599	30	104	target	target	NOUN
inlawrev-18599	30	105	corporation	corporation	NOUN
inlawrev-18599	30	106	and	and	CCONJ
inlawrev-18599	30	107	then	then	ADV
inlawrev-18599	30	108	again	again	ADV
inlawrev-18599	30	109	to	to	ADP
inlawrev-18599	30	110	the	the	DET
inlawrev-18599	30	111	shareholders	shareholder	NOUN
inlawrev-18599	30	112	)	)	PUNCT
inlawrev-18599	30	113	;	;	PUNCT
inlawrev-18599	30	114	the	the	DET
inlawrev-18599	30	115	same	same	ADJ
inlawrev-18599	30	116	would	would	AUX
inlawrev-18599	30	117	occur	occur	VERB
inlawrev-18599	30	118	in	in	ADP
inlawrev-18599	30	119	the	the	DET
inlawrev-18599	30	120	case	case	NOUN
inlawrev-18599	30	121	of	of	ADP
inlawrev-18599	30	122	an	an	DET
inlawrev-18599	30	123	asset	asset	NOUN
inlawrev-18599	30	124	sale.18	sale.18	NOUN
inlawrev-18599	30	125	further	far	ADV
inlawrev-18599	30	126	,	,	PUNCT
inlawrev-18599	30	127	a	a	DET
inlawrev-18599	30	128	seller	seller	NOUN
inlawrev-18599	30	129	might	might	AUX
inlawrev-18599	30	130	also	also	ADV
inlawrev-18599	30	131	prefer	prefer	VERB
inlawrev-18599	30	132	an	an	DET
inlawrev-18599	30	133	equity	equity	NOUN
inlawrev-18599	30	134	sale	sale	NOUN
inlawrev-18599	30	135	structure	structure	NOUN
inlawrev-18599	30	136	because	because	SCONJ
inlawrev-18599	30	137	it	it	PRON
inlawrev-18599	30	138	usually	usually	ADV
inlawrev-18599	30	139	requires	require	VERB
inlawrev-18599	30	140	fewer	few	ADJ
inlawrev-18599	30	141	third	third	ADJ
inlawrev-18599	30	142	party	party	NOUN
inlawrev-18599	30	143	consents	consent	NOUN
inlawrev-18599	30	144	as	as	SCONJ
inlawrev-18599	30	145	compared	compare	VERB
inlawrev-18599	30	146	to	to	ADP
inlawrev-18599	30	147	an	an	DET
inlawrev-18599	30	148	asset	asset	NOUN
inlawrev-18599	30	149	sale.19	sale.19	NOUN
inlawrev-18599	30	150	thus	thus	ADV
inlawrev-18599	30	151	,	,	PUNCT
inlawrev-18599	30	152	there	there	PRON
inlawrev-18599	30	153	are	be	VERB
inlawrev-18599	30	154	many	many	ADJ
inlawrev-18599	30	155	factors	factor	NOUN
inlawrev-18599	30	156	that	that	SCONJ
inlawrev-18599	30	157	the	the	DET
inlawrev-18599	30	158	parties	party	NOUN
inlawrev-18599	30	159	in	in	ADP
inlawrev-18599	30	160	an	an	DET
inlawrev-18599	30	161	acquisition	acquisition	NOUN
inlawrev-18599	30	162	must	must	AUX
inlawrev-18599	30	163	analyze	analyze	VERB
inlawrev-18599	30	164	in	in	ADP
inlawrev-18599	30	165	making	make	VERB
inlawrev-18599	30	166	the	the	DET
inlawrev-18599	30	167	decision	decision	NOUN
inlawrev-18599	30	168	whether	whether	SCONJ
inlawrev-18599	30	169	to	to	PART
inlawrev-18599	30	170	structure	structure	VERB
inlawrev-18599	30	171	the	the	DET
inlawrev-18599	30	172	transaction	transaction	NOUN
inlawrev-18599	30	173	as	as	ADP
inlawrev-18599	30	174	a	a	DET
inlawrev-18599	30	175	sale	sale	NOUN
inlawrev-18599	30	176	of	of	ADP
inlawrev-18599	30	177	assets	asset	NOUN
inlawrev-18599	30	178	or	or	CCONJ
inlawrev-18599	30	179	as	as	ADP
inlawrev-18599	30	180	a	a	DET
inlawrev-18599	30	181	sale	sale	NOUN
inlawrev-18599	30	182	of	of	ADP
inlawrev-18599	30	183	equity	equity	NOUN
inlawrev-18599	30	184	interests.20	interests.20	PROPN
inlawrev-18599	30	185	from	from	ADP
inlawrev-18599	30	186	a	a	DET
inlawrev-18599	30	187	tax	tax	NOUN
inlawrev-18599	30	188	perspective	perspective	NOUN
inlawrev-18599	30	189	,	,	PUNCT
inlawrev-18599	30	190	the	the	DET
inlawrev-18599	30	191	parties	party	NOUN
inlawrev-18599	30	192	typically	typically	ADV
inlawrev-18599	30	193	focus	focus	VERB
inlawrev-18599	30	194	on	on	ADP
inlawrev-18599	30	195	federal	federal	ADJ
inlawrev-18599	30	196	income	income	NOUN
inlawrev-18599	30	197	tax	tax	NOUN
inlawrev-18599	30	198	consequences.21	consequences.21	PROPN
inlawrev-18599	30	199	oftentimes	oftentime	NOUN
inlawrev-18599	30	200	overlooked	overlook	VERB
inlawrev-18599	30	201	are	be	AUX
inlawrev-18599	30	202	state	state	NOUN
inlawrev-18599	30	203	tax	tax	NOUN
inlawrev-18599	30	204	implications	implication	NOUN
inlawrev-18599	30	205	,	,	PUNCT
inlawrev-18599	30	206	including	include	VERB
inlawrev-18599	30	207	,	,	PUNCT
inlawrev-18599	30	208	but	but	CCONJ
inlawrev-18599	30	209	not	not	PART
inlawrev-18599	30	210	limited	limit	VERB
inlawrev-18599	30	211	to	to	ADP
inlawrev-18599	30	212	,	,	PUNCT
inlawrev-18599	30	213	sales	sale	NOUN
inlawrev-18599	30	214	tax	tax	NOUN
inlawrev-18599	30	215	exposure.22	exposure.22	NOUN
inlawrev-18599	30	216	disregarding	disregard	VERB
inlawrev-18599	30	217	11	11	NUM
inlawrev-18599	30	218	.	.	PUNCT
inlawrev-18599	31	1	see	see	VERB
inlawrev-18599	31	2	,	,	PUNCT
inlawrev-18599	31	3	e.g.	e.g.	ADV
inlawrev-18599	31	4	,	,	PUNCT
inlawrev-18599	31	5	egan	egan	PROPN
inlawrev-18599	31	6	,	,	PUNCT
inlawrev-18599	31	7	supra	supra	PROPN
inlawrev-18599	31	8	note	note	PROPN
inlawrev-18599	31	9	10	10	NUM
inlawrev-18599	31	10	,	,	PUNCT
inlawrev-18599	31	11	at	at	ADP
inlawrev-18599	31	12	920	920	NUM
inlawrev-18599	31	13	-	-	SYM
inlawrev-18599	31	14	23	23	NUM
inlawrev-18599	31	15	.	.	PUNCT
inlawrev-18599	32	1	12	12	NUM
inlawrev-18599	32	2	.	.	PUNCT
inlawrev-18599	33	1	see	see	VERB
inlawrev-18599	33	2	i	i	PRON
inlawrev-18599	33	3	d.	d.	PROPN
inlawrev-18599	33	4	13	13	NUM
inlawrev-18599	33	5	.	.	PUNCT
inlawrev-18599	34	1	see	see	VERB
inlawrev-18599	34	2	i	i	PRON
inlawrev-18599	34	3	d.	d.	PROPN
inlawrev-18599	34	4	;	;	PUNCT
inlawrev-18599	34	5	see	see	VERB
inlawrev-18599	34	6	also	also	ADV
inlawrev-18599	34	7	infra	infra	NOUN
inlawrev-18599	34	8	note	note	VERB
inlawrev-18599	34	9	30	30	NUM
inlawrev-18599	34	10	(	(	PUNCT
inlawrev-18599	34	11	regarding	regard	VERB
inlawrev-18599	34	12	successor	successor	NOUN
inlawrev-18599	34	13	liability	liability	NOUN
inlawrev-18599	34	14	for	for	ADP
inlawrev-18599	34	15	certain	certain	ADJ
inlawrev-18599	34	16	taxes	taxis	NOUN
inlawrev-18599	34	17	in	in	ADP
inlawrev-18599	34	18	asset	asset	NOUN
inlawrev-18599	34	19	sales	sale	NOUN
inlawrev-18599	34	20	)	)	PUNCT
inlawrev-18599	34	21	.	.	PUNCT
inlawrev-18599	35	1	14	14	NUM
inlawrev-18599	35	2	.	.	PUNCT
inlawrev-18599	36	1	see	see	VERB
inlawrev-18599	36	2	daniel	daniel	PROPN
inlawrev-18599	36	3	avery	avery	PROPN
inlawrev-18599	36	4	&	&	CCONJ
inlawrev-18599	36	5	nicholas	nicholas	PROPN
inlawrev-18599	36	6	perricone	perricone	PROPN
inlawrev-18599	36	7	,	,	PUNCT
inlawrev-18599	36	8	trends	trend	NOUN
inlawrev-18599	36	9	in	in	ADP
inlawrev-18599	36	10	m&a	m&a	PROPN
inlawrev-18599	36	11	provisions	provision	NOUN
inlawrev-18599	36	12	:	:	PUNCT
inlawrev-18599	36	13	indemnification	indemnification	NOUN
inlawrev-18599	36	14	as	as	ADP
inlawrev-18599	36	15	an	an	DET
inlawrev-18599	36	16	exclusive	exclusive	ADJ
inlawrev-18599	36	17	remedy	remedy	NOUN
inlawrev-18599	36	18	,	,	PUNCT
inlawrev-18599	36	19	bloomberg	bloomberg	PROPN
inlawrev-18599	36	20	bna	bna	PROPN
inlawrev-18599	36	21	(	(	PUNCT
inlawrev-18599	36	22	sept	sept	PROPN
inlawrev-18599	36	23	.	.	PROPN
inlawrev-18599	36	24	16	16	NUM
inlawrev-18599	36	25	,	,	PUNCT
inlawrev-18599	36	26	2013	2013	NUM
inlawrev-18599	36	27	)	)	PUNCT
inlawrev-18599	36	28	,	,	PUNCT
inlawrev-18599	36	29	http://www.bna.com/trends-in-maprovisions-indemnification-as-an-exclusive-remedy/	http://www.bna.com/trends-in-maprovisions-indemnification-as-an-exclusive-remedy/	PROPN
inlawrev-18599	36	30	,	,	PUNCT
inlawrev-18599	36	31	archived	archive	VERB
inlawrev-18599	36	32	at	at	ADP
inlawrev-18599	36	33	http://perma.cc/7vx8-hpqc	http://perma.cc/7vx8-hpqc	NOUN
inlawrev-18599	36	34	.	.	PROPN
inlawrev-18599	36	35	15	15	NUM
inlawrev-18599	36	36	.	.	X
inlawrev-18599	37	1	see	see	VERB
inlawrev-18599	37	2	infra	infra	NOUN
inlawrev-18599	37	3	note	note	VERB
inlawrev-18599	37	4	16	16	NUM
inlawrev-18599	37	5	and	and	CCONJ
inlawrev-18599	37	6	accompanying	accompany	VERB
inlawrev-18599	37	7	text	text	NOUN
inlawrev-18599	37	8	.	.	PUNCT
inlawrev-18599	38	1	16	16	NUM
inlawrev-18599	38	2	.	.	PUNCT
inlawrev-18599	38	3	see	see	VERB
inlawrev-18599	38	4	i.r.c	i.r.c	NOUN
inlawrev-18599	38	5	.	.	PUNCT
inlawrev-18599	39	1	§	§	PROPN
inlawrev-18599	39	2	1012(a	1012(a	NUM
inlawrev-18599	39	3	)	)	PUNCT
inlawrev-18599	39	4	(	(	PUNCT
inlawrev-18599	39	5	2014	2014	NUM
inlawrev-18599	39	6	)	)	PUNCT
inlawrev-18599	39	7	;	;	PUNCT
inlawrev-18599	39	8	see	see	VERB
inlawrev-18599	39	9	also	also	ADV
inlawrev-18599	39	10	schler	schler	NOUN
inlawrev-18599	39	11	,	,	PUNCT
inlawrev-18599	39	12	supra	supra	ADJ
inlawrev-18599	39	13	note	note	NOUN
inlawrev-18599	39	14	9	9	NUM
inlawrev-18599	39	15	,	,	PUNCT
inlawrev-18599	39	16	at	at	ADP
inlawrev-18599	39	17	887	887	NUM
inlawrev-18599	39	18	-	-	SYM
inlawrev-18599	39	19	88	88	NUM
inlawrev-18599	39	20	.	.	PUNCT
inlawrev-18599	40	1	17	17	NUM
inlawrev-18599	40	2	.	.	PUNCT
inlawrev-18599	41	1	see	see	VERB
inlawrev-18599	41	2	infra	infra	NOUN
inlawrev-18599	41	3	note	note	VERB
inlawrev-18599	41	4	18	18	NUM
inlawrev-18599	41	5	and	and	CCONJ
inlawrev-18599	41	6	accompanying	accompany	VERB
inlawrev-18599	41	7	text	text	NOUN
inlawrev-18599	41	8	.	.	PUNCT
inlawrev-18599	42	1	18	18	NUM
inlawrev-18599	42	2	.	.	PUNCT
inlawrev-18599	42	3	see	see	VERB
inlawrev-18599	42	4	i.r.c	i.r.c	NOUN
inlawrev-18599	42	5	.	.	PUNCT
inlawrev-18599	43	1	§	§	PROPN
inlawrev-18599	43	2	§	§	PROPN
inlawrev-18599	43	3	11	11	NUM
inlawrev-18599	43	4	,	,	PUNCT
inlawrev-18599	43	5	1001	1001	NUM
inlawrev-18599	43	6	,	,	PUNCT
inlawrev-18599	43	7	1221	1221	NUM
inlawrev-18599	43	8	,	,	PUNCT
inlawrev-18599	43	9	1222	1222	NUM
inlawrev-18599	43	10	;	;	PUNCT
inlawrev-18599	43	11	see	see	VERB
inlawrev-18599	43	12	also	also	ADV
inlawrev-18599	43	13	schler	schler	NOUN
inlawrev-18599	43	14	,	,	PUNCT
inlawrev-18599	43	15	supra	supra	ADJ
inlawrev-18599	43	16	note	note	NOUN
inlawrev-18599	43	17	9	9	NUM
inlawrev-18599	43	18	,	,	PUNCT
inlawrev-18599	43	19	at	at	ADP
inlawrev-18599	43	20	887	887	NUM
inlawrev-18599	43	21	-	-	SYM
inlawrev-18599	43	22	88	88	NUM
inlawrev-18599	43	23	.	.	PUNCT
inlawrev-18599	44	1	19	19	NUM
inlawrev-18599	44	2	.	.	PUNCT
inlawrev-18599	44	3	see	see	VERB
inlawrev-18599	44	4	preparing	prepare	VERB
inlawrev-18599	44	5	for	for	ADP
inlawrev-18599	44	6	a	a	DET
inlawrev-18599	44	7	liquidity	liquidity	NOUN
inlawrev-18599	44	8	event	event	NOUN
inlawrev-18599	44	9	,	,	PUNCT
inlawrev-18599	44	10	morgan	morgan	PROPN
inlawrev-18599	44	11	lewis	lewis	PROPN
inlawrev-18599	44	12	,	,	PUNCT
inlawrev-18599	44	13	http://www.morganlewis.com/	http://www.morganlewis.com/	NOUN
inlawrev-18599	44	14	documents	document	NOUN
inlawrev-18599	44	15	/	/	SYM
inlawrev-18599	44	16	erh	erh	PROPN
inlawrev-18599	44	17	/	/	SYM
inlawrev-18599	44	18	erh_preparingforaliquidityevent.pdf	erh_preparingforaliquidityevent.pdf	PROPN
inlawrev-18599	44	19	,	,	PUNCT
inlawrev-18599	44	20	archived	archive	VERB
inlawrev-18599	44	21	at	at	ADP
inlawrev-18599	44	22	http://perma.cc/y3dq-aes6	http://perma.cc/y3dq-aes6	PROPN
inlawrev-18599	44	23	.	.	PROPN
inlawrev-18599	44	24	20	20	NUM
inlawrev-18599	44	25	.	.	PUNCT
inlawrev-18599	45	1	see	see	VERB
inlawrev-18599	45	2	supra	supra	PROPN
inlawrev-18599	45	3	notes	note	VERB
inlawrev-18599	45	4	9	9	NUM
inlawrev-18599	45	5	-	-	SYM
inlawrev-18599	45	6	19	19	NUM
inlawrev-18599	45	7	and	and	CCONJ
inlawrev-18599	45	8	accompanying	accompany	VERB
inlawrev-18599	45	9	text	text	NOUN
inlawrev-18599	45	10	.	.	PUNCT
inlawrev-18599	46	1	21	21	NUM
inlawrev-18599	46	2	.	.	PUNCT
inlawrev-18599	46	3	see	see	VERB
inlawrev-18599	46	4	generally	generally	ADV
inlawrev-18599	46	5	david	david	PROPN
inlawrev-18599	46	6	l.	l.	PROPN
inlawrev-18599	46	7	huizenga	huizenga	PROPN
inlawrev-18599	46	8	,	,	PUNCT
inlawrev-18599	46	9	multistate	multistate	VERB
inlawrev-18599	46	10	tax	tax	NOUN
inlawrev-18599	46	11	planning	planning	NOUN
inlawrev-18599	46	12	for	for	ADP
inlawrev-18599	46	13	mergers	merger	NOUN
inlawrev-18599	46	14	,	,	PUNCT
inlawrev-18599	46	15	acquisitions	acquisition	NOUN
inlawrev-18599	46	16	,	,	PUNCT
inlawrev-18599	46	17	and	and	CCONJ
inlawrev-18599	46	18	restructuring	restructuring	NOUN
inlawrev-18599	46	19	,	,	PUNCT
inlawrev-18599	46	20	j.	j.	PROPN
inlawrev-18599	46	21	multistate	multistate	PROPN
inlawrev-18599	46	22	taxation	taxation	PROPN
inlawrev-18599	46	23	&	&	CCONJ
inlawrev-18599	46	24	incentives	incentive	NOUN
inlawrev-18599	46	25	,	,	PUNCT
inlawrev-18599	46	26	feb	feb	PROPN
inlawrev-18599	46	27	.	.	PROPN
inlawrev-18599	46	28	2002	2002	NUM
inlawrev-18599	46	29	,	,	PUNCT
inlawrev-18599	46	30	at	at	ADP
inlawrev-18599	46	31	7	7	NUM
inlawrev-18599	46	32	;	;	PUNCT
inlawrev-18599	46	33	richard	richard	PROPN
inlawrev-18599	46	34	l.	l.	PROPN
inlawrev-18599	46	35	lieberman	lieberman	PROPN
inlawrev-18599	46	36	,	,	PUNCT
inlawrev-18599	46	37	sales	sale	NOUN
inlawrev-18599	46	38	and	and	CCONJ
inlawrev-18599	46	39	use	use	VERB
inlawrev-18599	46	40	tax	tax	NOUN
inlawrev-18599	46	41	aspects	aspect	NOUN
inlawrev-18599	46	42	of	of	ADP
inlawrev-18599	46	43	acquisitions	acquisition	NOUN
inlawrev-18599	46	44	,	,	PUNCT
inlawrev-18599	46	45	mergers	merger	NOUN
inlawrev-18599	46	46	,	,	PUNCT
inlawrev-18599	46	47	and	and	CCONJ
inlawrev-18599	46	48	divestitures	divestiture	NOUN
inlawrev-18599	46	49	,	,	PUNCT
inlawrev-18599	46	50	state	state	NOUN
inlawrev-18599	46	51	tax	tax	NOUN
inlawrev-18599	46	52	today	today	NOUN
inlawrev-18599	46	53	,	,	PUNCT
inlawrev-18599	46	54	apr	apr	PROPN
inlawrev-18599	46	55	.	.	PROPN
inlawrev-18599	46	56	10	10	NUM
inlawrev-18599	46	57	,	,	PUNCT
inlawrev-18599	46	58	1995	1995	NUM
inlawrev-18599	46	59	,	,	PUNCT
inlawrev-18599	46	60	at	at	ADP
inlawrev-18599	46	61	2	2	NUM
inlawrev-18599	46	62	-	-	SYM
inlawrev-18599	46	63	3	3	NUM
inlawrev-18599	46	64	;	;	PUNCT
inlawrev-18599	46	65	andrew	andrew	PROPN
inlawrev-18599	46	66	w.	w.	PROPN
inlawrev-18599	46	67	swain	swain	PROPN
inlawrev-18599	46	68	,	,	PUNCT
inlawrev-18599	46	69	sales	sale	NOUN
inlawrev-18599	46	70	and	and	CCONJ
inlawrev-18599	46	71	use	use	VERB
inlawrev-18599	46	72	tax	tax	NOUN
inlawrev-18599	46	73	consequences	consequence	NOUN
inlawrev-18599	46	74	of	of	ADP
inlawrev-18599	46	75	reorganizations	reorganization	NOUN
inlawrev-18599	46	76	,	,	PUNCT
inlawrev-18599	46	77	separations	separation	NOUN
inlawrev-18599	46	78	,	,	PUNCT
inlawrev-18599	46	79	and	and	CCONJ
inlawrev-18599	46	80	acquisitions	acquisition	NOUN
inlawrev-18599	46	81	,	,	PUNCT
inlawrev-18599	46	82	32	32	NUM
inlawrev-18599	46	83	-	-	PUNCT
inlawrev-18599	46	84	may	may	AUX
inlawrev-18599	46	85	colo	colo	PROPN
inlawrev-18599	46	86	.	.	PUNCT
inlawrev-18599	47	1	law	law	NOUN
inlawrev-18599	47	2	.	.	PUNCT
inlawrev-18599	48	1	81	81	NUM
inlawrev-18599	48	2	(	(	PUNCT
inlawrev-18599	48	3	2003	2003	NUM
inlawrev-18599	48	4	)	)	PUNCT
inlawrev-18599	48	5	.	.	PUNCT
inlawrev-18599	49	1	22	22	NUM
inlawrev-18599	49	2	.	.	PUNCT
inlawrev-18599	50	1	see	see	VERB
inlawrev-18599	50	2	,	,	PUNCT
inlawrev-18599	50	3	e.g.	e.g.	ADV
inlawrev-18599	50	4	,	,	PUNCT
inlawrev-18599	50	5	huizenga	huizenga	NOUN
inlawrev-18599	50	6	,	,	PUNCT
inlawrev-18599	50	7	supra	supra	PROPN
inlawrev-18599	50	8	note	note	NOUN
inlawrev-18599	50	9	21	21	NUM
inlawrev-18599	50	10	,	,	PUNCT
inlawrev-18599	50	11	at	at	ADP
inlawrev-18599	50	12	8	8	NUM
inlawrev-18599	50	13	-	-	SYM
inlawrev-18599	50	14	9	9	NUM
inlawrev-18599	50	15	;	;	PUNCT
inlawrev-18599	50	16	lieberman	lieberman	PROPN
inlawrev-18599	50	17	,	,	PUNCT
inlawrev-18599	50	18	supra	supra	PROPN
inlawrev-18599	50	19	note	note	PROPN
inlawrev-18599	50	20	21	21	NUM
inlawrev-18599	50	21	,	,	PUNCT
inlawrev-18599	50	22	at	at	ADP
inlawrev-18599	50	23	2	2	NUM
inlawrev-18599	50	24	;	;	PUNCT
inlawrev-18599	50	25	timothy	timothy	PROPN
inlawrev-18599	50	26	p.	p.	PROPN
inlawrev-18599	50	27	noonan	noonan	PROPN
inlawrev-18599	50	28	&	&	CCONJ
inlawrev-18599	50	29	joseph	joseph	PROPN
inlawrev-18599	50	30	n.	n.	PROPN
inlawrev-18599	50	31	endres	endres	PROPN
inlawrev-18599	50	32	,	,	PUNCT
inlawrev-18599	50	33	sales	sale	NOUN
inlawrev-18599	50	34	tax	tax	NOUN
inlawrev-18599	50	35	considerations	consideration	NOUN
inlawrev-18599	50	36	in	in	ADP
inlawrev-18599	50	37	an	an	DET
inlawrev-18599	50	38	asset	asset	NOUN
inlawrev-18599	50	39	purchase	purchase	NOUN
inlawrev-18599	50	40	,	,	PUNCT
inlawrev-18599	50	41	state	state	NOUN
inlawrev-18599	50	42	tax	tax	NOUN
inlawrev-18599	50	43	notes	note	NOUN
inlawrev-18599	50	44	,	,	PUNCT
inlawrev-18599	50	45	apr	apr	PROPN
inlawrev-18599	50	46	.	.	PROPN
inlawrev-18599	50	47	11	11	NUM
inlawrev-18599	50	48	,	,	PUNCT
inlawrev-18599	50	49	2011	2011	NUM
inlawrev-18599	50	50	,	,	PUNCT
inlawrev-18599	50	51	at	at	ADP
inlawrev-18599	50	52	119	119	NUM
inlawrev-18599	50	53	,	,	PUNCT
inlawrev-18599	50	54	archived	archive	VERB
inlawrev-18599	50	55	at	at	ADP
inlawrev-18599	50	56	http://perma.cc/g4zx-nwn8	http://perma.cc/g4zx-nwn8	NOUN
inlawrev-18599	50	57	;	;	PUNCT
inlawrev-18599	50	58	swain	swain	PROPN
inlawrev-18599	50	59	,	,	PUNCT
inlawrev-18599	50	60	supra	supra	PROPN
inlawrev-18599	50	61	note	note	PROPN
inlawrev-18599	50	62	21	21	NUM
inlawrev-18599	50	63	,	,	PUNCT
inlawrev-18599	50	64	at	at	ADP
inlawrev-18599	50	65	81	81	NUM
inlawrev-18599	50	66	.	.	PUNCT
inlawrev-18599	51	1	554	554	NUM
inlawrev-18599	51	2	indiana	indiana	NOUN
inlawrev-18599	51	3	law	law	PROPN
inlawrev-18599	51	4	review	review	NOUN
inlawrev-18599	52	1	[	[	X
inlawrev-18599	52	2	vol	vol	NOUN
inlawrev-18599	52	3	.	.	PUNCT
inlawrev-18599	53	1	48:551	48:551	NUM
inlawrev-18599	53	2	sales	sale	NOUN
inlawrev-18599	53	3	tax	tax	NOUN
inlawrev-18599	53	4	implications	implication	NOUN
inlawrev-18599	53	5	can	can	AUX
inlawrev-18599	53	6	be	be	AUX
inlawrev-18599	53	7	a	a	DET
inlawrev-18599	53	8	costly	costly	ADJ
inlawrev-18599	53	9	oversight.23	oversight.23	NOUN
inlawrev-18599	53	10	as	as	ADP
inlawrev-18599	53	11	background	background	NOUN
inlawrev-18599	53	12	,	,	PUNCT
inlawrev-18599	53	13	states	state	NOUN
inlawrev-18599	53	14	generally	generally	ADV
inlawrev-18599	53	15	impose	impose	VERB
inlawrev-18599	53	16	sales	sale	NOUN
inlawrev-18599	53	17	taxes	taxis	NOUN
inlawrev-18599	53	18	on	on	ADP
inlawrev-18599	53	19	transfers	transfer	NOUN
inlawrev-18599	53	20	of	of	ADP
inlawrev-18599	53	21	“	"	PUNCT
inlawrev-18599	53	22	tangible	tangible	ADJ
inlawrev-18599	53	23	personal	personal	ADJ
inlawrev-18599	53	24	property	property	NOUN
inlawrev-18599	53	25	”	"	PUNCT
inlawrev-18599	53	26	(	(	PUNCT
inlawrev-18599	53	27	“	"	PUNCT
inlawrev-18599	53	28	tpp	tpp	PROPN
inlawrev-18599	53	29	”	"	PUNCT
inlawrev-18599	53	30	)	)	PUNCT
inlawrev-18599	53	31	,	,	PUNCT
inlawrev-18599	53	32	a	a	DET
inlawrev-18599	53	33	tax	tax	NOUN
inlawrev-18599	53	34	term	term	NOUN
inlawrev-18599	53	35	that	that	PRON
inlawrev-18599	53	36	generally	generally	ADV
inlawrev-18599	53	37	includes	include	VERB
inlawrev-18599	53	38	assets	asset	NOUN
inlawrev-18599	53	39	that	that	PRON
inlawrev-18599	53	40	can	can	AUX
inlawrev-18599	53	41	be	be	AUX
inlawrev-18599	53	42	seen	see	VERB
inlawrev-18599	53	43	,	,	PUNCT
inlawrev-18599	53	44	touched	touch	VERB
inlawrev-18599	53	45	,	,	PUNCT
inlawrev-18599	53	46	and	and	CCONJ
inlawrev-18599	53	47	that	that	PRON
inlawrev-18599	53	48	are	be	AUX
inlawrev-18599	53	49	perceptible	perceptible	ADJ
inlawrev-18599	53	50	to	to	ADP
inlawrev-18599	53	51	the	the	DET
inlawrev-18599	53	52	senses.24	senses.24	PROPN
inlawrev-18599	53	53	equity	equity	NOUN
inlawrev-18599	53	54	interests	interest	NOUN
inlawrev-18599	53	55	are	be	AUX
inlawrev-18599	53	56	generally	generally	ADV
inlawrev-18599	53	57	not	not	PART
inlawrev-18599	53	58	considered	consider	VERB
inlawrev-18599	53	59	tpp	tpp	PROPN
inlawrev-18599	53	60	,	,	PUNCT
inlawrev-18599	53	61	but	but	CCONJ
inlawrev-18599	53	62	instead	instead	ADV
inlawrev-18599	53	63	,	,	PUNCT
inlawrev-18599	53	64	are	be	AUX
inlawrev-18599	53	65	considered	consider	VERB
inlawrev-18599	53	66	intangibles	intangible	NOUN
inlawrev-18599	53	67	the	the	DET
inlawrev-18599	53	68	sale	sale	NOUN
inlawrev-18599	53	69	of	of	ADP
inlawrev-18599	53	70	which	which	PRON
inlawrev-18599	53	71	is	be	AUX
inlawrev-18599	53	72	typically	typically	ADV
inlawrev-18599	53	73	not	not	PART
inlawrev-18599	53	74	subject	subject	ADJ
inlawrev-18599	53	75	to	to	ADP
inlawrev-18599	53	76	sales	sale	NOUN
inlawrev-18599	53	77	tax.25	tax.25	VERB
inlawrev-18599	53	78	thus	thus	ADV
inlawrev-18599	53	79	,	,	PUNCT
inlawrev-18599	53	80	sales	sale	NOUN
inlawrev-18599	53	81	tax	tax	NOUN
inlawrev-18599	53	82	implications	implication	NOUN
inlawrev-18599	53	83	generally	generally	ADV
inlawrev-18599	53	84	do	do	AUX
inlawrev-18599	53	85	not	not	PART
inlawrev-18599	53	86	arise	arise	VERB
inlawrev-18599	53	87	in	in	ADP
inlawrev-18599	53	88	acquisitions	acquisition	NOUN
inlawrev-18599	53	89	structured	structure	VERB
inlawrev-18599	53	90	as	as	ADP
inlawrev-18599	53	91	a	a	DET
inlawrev-18599	53	92	sale	sale	NOUN
inlawrev-18599	53	93	of	of	ADP
inlawrev-18599	53	94	equity	equity	NOUN
inlawrev-18599	53	95	interests.26	interests.26	NOUN
inlawrev-18599	53	96	in	in	ADP
inlawrev-18599	53	97	contrast	contrast	NOUN
inlawrev-18599	53	98	,	,	PUNCT
inlawrev-18599	53	99	because	because	SCONJ
inlawrev-18599	53	100	acquisitions	acquisition	NOUN
inlawrev-18599	53	101	structured	structure	VERB
inlawrev-18599	53	102	as	as	ADP
inlawrev-18599	53	103	asset	asset	NOUN
inlawrev-18599	53	104	sales	sale	NOUN
inlawrev-18599	53	105	typically	typically	ADV
inlawrev-18599	53	106	involve	involve	VERB
inlawrev-18599	53	107	the	the	DET
inlawrev-18599	53	108	transfer	transfer	NOUN
inlawrev-18599	53	109	of	of	ADP
inlawrev-18599	53	110	tpp	tpp	PROPN
inlawrev-18599	53	111	(	(	PUNCT
inlawrev-18599	53	112	e.g.	e.g.	ADV
inlawrev-18599	53	113	,	,	PUNCT
inlawrev-18599	53	114	furniture	furniture	NOUN
inlawrev-18599	53	115	,	,	PUNCT
inlawrev-18599	53	116	movable	movable	ADJ
inlawrev-18599	53	117	equipment	equipment	NOUN
inlawrev-18599	53	118	,	,	PUNCT
inlawrev-18599	53	119	vehicles,27	vehicles,27	NUM
inlawrev-18599	53	120	and	and	CCONJ
inlawrev-18599	53	121	movable	movable	ADJ
inlawrev-18599	53	122	machinery	machinery	NOUN
inlawrev-18599	53	123	)	)	PUNCT
inlawrev-18599	53	124	,	,	PUNCT
inlawrev-18599	53	125	sales	sale	NOUN
inlawrev-18599	53	126	tax	tax	NOUN
inlawrev-18599	53	127	implications	implication	NOUN
inlawrev-18599	53	128	will	will	AUX
inlawrev-18599	53	129	result	result	VERB
inlawrev-18599	53	130	with	with	ADP
inlawrev-18599	53	131	respect	respect	NOUN
inlawrev-18599	53	132	to	to	ADP
inlawrev-18599	53	133	the	the	DET
inlawrev-18599	53	134	portion	portion	NOUN
inlawrev-18599	53	135	of	of	ADP
inlawrev-18599	53	136	the	the	DET
inlawrev-18599	53	137	purchase	purchase	NOUN
inlawrev-18599	53	138	price	price	NOUN
inlawrev-18599	53	139	allocable	allocable	ADJ
inlawrev-18599	53	140	to	to	ADP
inlawrev-18599	53	141	such	such	ADJ
inlawrev-18599	53	142	tpp	tpp	PROPN
inlawrev-18599	53	143	absent	absent	VERB
inlawrev-18599	53	144	an	an	DET
inlawrev-18599	53	145	available	available	ADJ
inlawrev-18599	53	146	exemption.28	exemption.28	NOUN
inlawrev-18599	53	147	if	if	SCONJ
inlawrev-18599	53	148	the	the	DET
inlawrev-18599	53	149	parties	party	NOUN
inlawrev-18599	53	150	to	to	ADP
inlawrev-18599	53	151	an	an	DET
inlawrev-18599	53	152	acquisition	acquisition	NOUN
inlawrev-18599	53	153	ultimately	ultimately	ADV
inlawrev-18599	53	154	decide	decide	VERB
inlawrev-18599	53	155	on	on	ADP
inlawrev-18599	53	156	an	an	DET
inlawrev-18599	53	157	asset	asset	NOUN
inlawrev-18599	53	158	sale	sale	NOUN
inlawrev-18599	53	159	structure	structure	NOUN
inlawrev-18599	53	160	,	,	PUNCT
inlawrev-18599	53	161	then	then	ADV
inlawrev-18599	53	162	one	one	NUM
inlawrev-18599	53	163	of	of	ADP
inlawrev-18599	53	164	the	the	DET
inlawrev-18599	53	165	many	many	ADJ
inlawrev-18599	53	166	items	item	NOUN
inlawrev-18599	53	167	they	they	PRON
inlawrev-18599	53	168	will	will	AUX
inlawrev-18599	53	169	need	need	VERB
inlawrev-18599	53	170	to	to	PART
inlawrev-18599	53	171	negotiate	negotiate	VERB
inlawrev-18599	53	172	is	be	AUX
inlawrev-18599	53	173	which	which	DET
inlawrev-18599	53	174	party	party	NOUN
inlawrev-18599	53	175	will	will	AUX
inlawrev-18599	53	176	be	be	AUX
inlawrev-18599	53	177	responsible	responsible	ADJ
inlawrev-18599	53	178	for	for	ADP
inlawrev-18599	53	179	the	the	DET
inlawrev-18599	53	180	payment	payment	NOUN
inlawrev-18599	53	181	of	of	ADP
inlawrev-18599	53	182	sales	sale	NOUN
inlawrev-18599	53	183	taxes	taxis	NOUN
inlawrev-18599	53	184	resulting	result	VERB
inlawrev-18599	53	185	from	from	ADP
inlawrev-18599	53	186	the	the	DET
inlawrev-18599	53	187	transaction.29	transaction.29	NOUN
inlawrev-18599	53	188	the	the	DET
inlawrev-18599	53	189	23	23	NUM
inlawrev-18599	53	190	.	.	PUNCT
inlawrev-18599	54	1	see	see	VERB
inlawrev-18599	54	2	huizenga	huizenga	NOUN
inlawrev-18599	54	3	,	,	PUNCT
inlawrev-18599	54	4	supra	supra	PROPN
inlawrev-18599	54	5	note	note	NOUN
inlawrev-18599	54	6	21	21	NUM
inlawrev-18599	54	7	,	,	PUNCT
inlawrev-18599	54	8	at	at	ADP
inlawrev-18599	54	9	8	8	NUM
inlawrev-18599	54	10	;	;	PUNCT
inlawrev-18599	54	11	lieberman	lieberman	PROPN
inlawrev-18599	54	12	,	,	PUNCT
inlawrev-18599	54	13	supra	supra	PROPN
inlawrev-18599	54	14	note	note	PROPN
inlawrev-18599	54	15	21	21	NUM
inlawrev-18599	54	16	,	,	PUNCT
inlawrev-18599	54	17	at	at	ADP
inlawrev-18599	54	18	2	2	NUM
inlawrev-18599	54	19	;	;	PUNCT
inlawrev-18599	54	20	swain	swain	PROPN
inlawrev-18599	54	21	,	,	PUNCT
inlawrev-18599	54	22	supra	supra	PROPN
inlawrev-18599	54	23	note	note	PROPN
inlawrev-18599	54	24	21	21	NUM
inlawrev-18599	54	25	,	,	PUNCT
inlawrev-18599	54	26	at	at	ADP
inlawrev-18599	54	27	81	81	NUM
inlawrev-18599	54	28	-	-	SYM
inlawrev-18599	54	29	87	87	NUM
inlawrev-18599	54	30	.	.	PUNCT
inlawrev-18599	55	1	24	24	NUM
inlawrev-18599	55	2	.	.	PUNCT
inlawrev-18599	56	1	see	see	VERB
inlawrev-18599	56	2	walter	walter	PROPN
inlawrev-18599	56	3	hellerstein	hellerstein	PROPN
inlawrev-18599	56	4	et	et	PROPN
inlawrev-18599	56	5	al	al	PROPN
inlawrev-18599	56	6	.	.	PROPN
inlawrev-18599	56	7	,	,	PUNCT
inlawrev-18599	56	8	state	state	PROPN
inlawrev-18599	56	9	&	&	CCONJ
inlawrev-18599	56	10	local	local	ADJ
inlawrev-18599	56	11	taxation	taxation	NOUN
inlawrev-18599	56	12	614	614	NUM
inlawrev-18599	56	13	(	(	PUNCT
inlawrev-18599	56	14	2009	2009	NUM
inlawrev-18599	56	15	)	)	PUNCT
inlawrev-18599	56	16	(	(	PUNCT
inlawrev-18599	56	17	discussing	discuss	VERB
inlawrev-18599	56	18	taxable	taxable	ADJ
inlawrev-18599	56	19	sales	sale	NOUN
inlawrev-18599	56	20	,	,	PUNCT
inlawrev-18599	56	21	delineating	delineate	VERB
inlawrev-18599	56	22	sales	sale	NOUN
inlawrev-18599	56	23	of	of	ADP
inlawrev-18599	56	24	tpp	tpp	PROPN
inlawrev-18599	56	25	from	from	ADP
inlawrev-18599	56	26	sales	sale	NOUN
inlawrev-18599	56	27	of	of	ADP
inlawrev-18599	56	28	services	service	NOUN
inlawrev-18599	56	29	)	)	PUNCT
inlawrev-18599	56	30	;	;	PUNCT
inlawrev-18599	56	31	lieberman	lieberman	PROPN
inlawrev-18599	56	32	,	,	PUNCT
inlawrev-18599	56	33	supra	supra	PROPN
inlawrev-18599	56	34	note	note	PROPN
inlawrev-18599	56	35	21	21	NUM
inlawrev-18599	56	36	,	,	PUNCT
inlawrev-18599	56	37	at	at	ADP
inlawrev-18599	56	38	2	2	NUM
inlawrev-18599	56	39	;	;	PUNCT
inlawrev-18599	56	40	gregory	gregory	PROPN
inlawrev-18599	56	41	e.	e.	PROPN
inlawrev-18599	56	42	stern	stern	PROPN
inlawrev-18599	56	43	,	,	PUNCT
inlawrev-18599	56	44	state	state	NOUN
inlawrev-18599	56	45	taxation	taxation	NOUN
inlawrev-18599	56	46	of	of	ADP
inlawrev-18599	56	47	mergers	merger	NOUN
inlawrev-18599	56	48	and	and	CCONJ
inlawrev-18599	56	49	acquisitions	acquisition	NOUN
inlawrev-18599	56	50	,	,	PUNCT
inlawrev-18599	56	51	783	783	NUM
inlawrev-18599	56	52	-	-	PUNCT
inlawrev-18599	56	53	4th	4th	ADJ
inlawrev-18599	56	54	tax	tax	NOUN
inlawrev-18599	56	55	mgmt	mgmt	NOUN
inlawrev-18599	56	56	.	.	PUNCT
inlawrev-18599	57	1	(	(	PUNCT
inlawrev-18599	57	2	bna	bna	PROPN
inlawrev-18599	57	3	)	)	PUNCT
inlawrev-18599	57	4	u.s	u.s	PROPN
inlawrev-18599	57	5	.	.	PROPN
inlawrev-18599	57	6	income	income	PROPN
inlawrev-18599	57	7	,	,	PUNCT
inlawrev-18599	57	8	2010	2010	NUM
inlawrev-18599	57	9	,	,	PUNCT
inlawrev-18599	57	10	at	at	ADP
inlawrev-18599	57	11	37	37	NUM
inlawrev-18599	57	12	.	.	PUNCT
inlawrev-18599	58	1	25	25	NUM
inlawrev-18599	58	2	.	.	PUNCT
inlawrev-18599	59	1	see	see	VERB
inlawrev-18599	59	2	infra	infra	NOUN
inlawrev-18599	59	3	note	note	VERB
inlawrev-18599	59	4	26	26	NUM
inlawrev-18599	59	5	and	and	CCONJ
inlawrev-18599	59	6	accompanying	accompany	VERB
inlawrev-18599	59	7	text	text	NOUN
inlawrev-18599	59	8	.	.	PUNCT
inlawrev-18599	60	1	26	26	NUM
inlawrev-18599	60	2	.	.	PUNCT
inlawrev-18599	61	1	see	see	VERB
inlawrev-18599	61	2	,	,	PUNCT
inlawrev-18599	61	3	e.g.	e.g.	ADV
inlawrev-18599	61	4	,	,	PUNCT
inlawrev-18599	61	5	ethan	ethan	PROPN
inlawrev-18599	61	6	d.	d.	PROPN
inlawrev-18599	61	7	millar	millar	PROPN
inlawrev-18599	61	8	,	,	PUNCT
inlawrev-18599	61	9	overview	overview	NOUN
inlawrev-18599	61	10	of	of	ADP
inlawrev-18599	61	11	state	state	NOUN
inlawrev-18599	61	12	and	and	CCONJ
inlawrev-18599	61	13	local	local	ADJ
inlawrev-18599	61	14	taxation	taxation	NOUN
inlawrev-18599	61	15	,	,	PUNCT
inlawrev-18599	61	16	tax	tax	NOUN
inlawrev-18599	61	17	law	law	NOUN
inlawrev-18599	61	18	&	&	CCONJ
inlawrev-18599	61	19	practice	practice	NOUN
inlawrev-18599	61	20	(	(	PUNCT
inlawrev-18599	61	21	practising	practise	VERB
inlawrev-18599	61	22	law	law	NOUN
inlawrev-18599	61	23	institute	institute	NOUN
inlawrev-18599	61	24	,	,	PUNCT
inlawrev-18599	61	25	tax	tax	NOUN
inlawrev-18599	61	26	law	law	NOUN
inlawrev-18599	61	27	and	and	CCONJ
inlawrev-18599	61	28	estate	estate	NOUN
inlawrev-18599	61	29	planning	planning	NOUN
inlawrev-18599	61	30	course	course	NOUN
inlawrev-18599	61	31	handbook	handbook	NOUN
inlawrev-18599	61	32	series	series	PROPN
inlawrev-18599	61	33	)	)	PUNCT
inlawrev-18599	61	34	,	,	PUNCT
inlawrev-18599	61	35	oct	oct	PROPN
inlawrev-18599	61	36	.	.	PROPN
inlawrev-18599	61	37	1	1	NUM
inlawrev-18599	61	38	,	,	PUNCT
inlawrev-18599	61	39	2009	2009	NUM
inlawrev-18599	61	40	,	,	PUNCT
inlawrev-18599	61	41	at	at	ADP
inlawrev-18599	61	42	40	40	NUM
inlawrev-18599	61	43	(	(	PUNCT
inlawrev-18599	61	44	“	"	PUNCT
inlawrev-18599	61	45	the	the	DET
inlawrev-18599	61	46	sale	sale	NOUN
inlawrev-18599	61	47	of	of	ADP
inlawrev-18599	61	48	intangible	intangible	ADJ
inlawrev-18599	61	49	property	property	NOUN
inlawrev-18599	61	50	is	be	AUX
inlawrev-18599	61	51	not	not	PART
inlawrev-18599	61	52	subject	subject	ADJ
inlawrev-18599	61	53	to	to	ADP
inlawrev-18599	61	54	sales	sale	NOUN
inlawrev-18599	61	55	tax	tax	NOUN
inlawrev-18599	61	56	.	.	PUNCT
inlawrev-18599	62	1	therefore	therefore	ADV
inlawrev-18599	62	2	,	,	PUNCT
inlawrev-18599	62	3	the	the	DET
inlawrev-18599	62	4	sale	sale	NOUN
inlawrev-18599	62	5	of	of	ADP
inlawrev-18599	62	6	stock	stock	NOUN
inlawrev-18599	62	7	or	or	CCONJ
inlawrev-18599	62	8	interests	interest	NOUN
inlawrev-18599	62	9	in	in	ADP
inlawrev-18599	62	10	partnerships	partnership	NOUN
inlawrev-18599	62	11	or	or	CCONJ
inlawrev-18599	62	12	limited	limited	ADJ
inlawrev-18599	62	13	liability	liability	NOUN
inlawrev-18599	62	14	companies	company	NOUN
inlawrev-18599	62	15	will	will	AUX
inlawrev-18599	62	16	generally	generally	ADV
inlawrev-18599	62	17	not	not	PART
inlawrev-18599	62	18	trigger	trigger	VERB
inlawrev-18599	62	19	sales	sale	NOUN
inlawrev-18599	62	20	tax	tax	NOUN
inlawrev-18599	62	21	.	.	PUNCT
inlawrev-18599	62	22	”	"	PUNCT
inlawrev-18599	62	23	)	)	PUNCT
inlawrev-18599	62	24	;	;	PUNCT
inlawrev-18599	62	25	michael	michael	PROPN
inlawrev-18599	62	26	t.	t.	PROPN
inlawrev-18599	62	27	petrik	petrik	PROPN
inlawrev-18599	62	28	&	&	CCONJ
inlawrev-18599	62	29	ethan	ethan	PROPN
inlawrev-18599	62	30	d.	d.	PROPN
inlawrev-18599	62	31	millar	millar	PROPN
inlawrev-18599	62	32	,	,	PUNCT
inlawrev-18599	62	33	state	state	NOUN
inlawrev-18599	62	34	and	and	CCONJ
inlawrev-18599	62	35	local	local	ADJ
inlawrev-18599	62	36	aspects	aspect	NOUN
inlawrev-18599	62	37	of	of	ADP
inlawrev-18599	62	38	corporate	corporate	ADJ
inlawrev-18599	62	39	acquisitions	acquisition	NOUN
inlawrev-18599	62	40	,	,	PUNCT
inlawrev-18599	62	41	corporate	corporate	ADJ
inlawrev-18599	62	42	bus	bus	NOUN
inlawrev-18599	62	43	.	.	PUNCT
inlawrev-18599	63	1	taxation	taxation	NOUN
inlawrev-18599	63	2	monthly	monthly	ADV
inlawrev-18599	63	3	,	,	PUNCT
inlawrev-18599	63	4	dec	dec	PROPN
inlawrev-18599	63	5	.	.	PROPN
inlawrev-18599	63	6	2006	2006	NUM
inlawrev-18599	63	7	,	,	PUNCT
inlawrev-18599	63	8	at	at	ADP
inlawrev-18599	63	9	23	23	NUM
inlawrev-18599	63	10	.	.	PUNCT
inlawrev-18599	64	1	an	an	DET
inlawrev-18599	64	2	exception	exception	NOUN
inlawrev-18599	64	3	can	can	AUX
inlawrev-18599	64	4	arise	arise	VERB
inlawrev-18599	64	5	when	when	SCONJ
inlawrev-18599	64	6	the	the	DET
inlawrev-18599	64	7	sold	sell	VERB
inlawrev-18599	64	8	equity	equity	NOUN
inlawrev-18599	64	9	interest	interest	NOUN
inlawrev-18599	64	10	is	be	AUX
inlawrev-18599	64	11	a	a	DET
inlawrev-18599	64	12	disregarded	disregarded	ADJ
inlawrev-18599	64	13	entity	entity	NOUN
inlawrev-18599	64	14	for	for	ADP
inlawrev-18599	64	15	federal	federal	ADJ
inlawrev-18599	64	16	income	income	NOUN
inlawrev-18599	64	17	tax	tax	NOUN
inlawrev-18599	64	18	purposes	purpose	NOUN
inlawrev-18599	64	19	.	.	PUNCT
inlawrev-18599	65	1	see	see	VERB
inlawrev-18599	65	2	i	i	PRON
inlawrev-18599	65	3	d.	d.	PROPN
inlawrev-18599	65	4	also	also	ADV
inlawrev-18599	65	5	,	,	PUNCT
inlawrev-18599	65	6	certain	certain	ADJ
inlawrev-18599	65	7	states	state	NOUN
inlawrev-18599	65	8	impose	impose	VERB
inlawrev-18599	65	9	an	an	DET
inlawrev-18599	65	10	intangible	intangible	ADJ
inlawrev-18599	65	11	transfer	transfer	NOUN
inlawrev-18599	65	12	tax	tax	NOUN
inlawrev-18599	65	13	that	that	PRON
inlawrev-18599	65	14	can	can	AUX
inlawrev-18599	65	15	apply	apply	VERB
inlawrev-18599	65	16	to	to	ADP
inlawrev-18599	65	17	the	the	DET
inlawrev-18599	65	18	transfer	transfer	NOUN
inlawrev-18599	65	19	of	of	ADP
inlawrev-18599	65	20	stock	stock	NOUN
inlawrev-18599	65	21	or	or	CCONJ
inlawrev-18599	65	22	other	other	ADJ
inlawrev-18599	65	23	equity	equity	NOUN
inlawrev-18599	65	24	interests	interest	NOUN
inlawrev-18599	65	25	.	.	PUNCT
inlawrev-18599	66	1	see	see	VERB
inlawrev-18599	66	2	,	,	PUNCT
inlawrev-18599	66	3	e.g.	e.g.	ADV
inlawrev-18599	66	4	,	,	PUNCT
inlawrev-18599	66	5	millar	millar	ADJ
inlawrev-18599	66	6	,	,	PUNCT
inlawrev-18599	66	7	supra	supra	PROPN
inlawrev-18599	66	8	,	,	PUNCT
inlawrev-18599	66	9	at	at	ADP
inlawrev-18599	66	10	44	44	NUM
inlawrev-18599	66	11	.	.	PUNCT
inlawrev-18599	67	1	intangible	intangible	ADJ
inlawrev-18599	67	2	transfer	transfer	NOUN
inlawrev-18599	67	3	taxes	taxis	NOUN
inlawrev-18599	67	4	are	be	AUX
inlawrev-18599	67	5	beyond	beyond	ADP
inlawrev-18599	67	6	the	the	DET
inlawrev-18599	67	7	scope	scope	NOUN
inlawrev-18599	67	8	of	of	ADP
inlawrev-18599	67	9	this	this	DET
inlawrev-18599	67	10	article	article	NOUN
inlawrev-18599	67	11	.	.	PUNCT
inlawrev-18599	68	1	27	27	NUM
inlawrev-18599	68	2	.	.	PUNCT
inlawrev-18599	69	1	see	see	VERB
inlawrev-18599	69	2	infra	infra	NOUN
inlawrev-18599	69	3	note	note	VERB
inlawrev-18599	69	4	45	45	NUM
inlawrev-18599	69	5	and	and	CCONJ
inlawrev-18599	69	6	accompanying	accompany	VERB
inlawrev-18599	69	7	text	text	NOUN
inlawrev-18599	69	8	(	(	PUNCT
inlawrev-18599	69	9	regarding	regard	VERB
inlawrev-18599	69	10	asset	asset	NOUN
inlawrev-18599	69	11	sales	sale	NOUN
inlawrev-18599	69	12	that	that	PRON
inlawrev-18599	69	13	include	include	VERB
inlawrev-18599	69	14	the	the	DET
inlawrev-18599	69	15	transfer	transfer	NOUN
inlawrev-18599	69	16	of	of	ADP
inlawrev-18599	69	17	motor	motor	NOUN
inlawrev-18599	69	18	vehicles	vehicle	NOUN
inlawrev-18599	69	19	and/or	and/or	CCONJ
inlawrev-18599	69	20	other	other	ADJ
inlawrev-18599	69	21	titled	title	VERB
inlawrev-18599	69	22	vehicles	vehicle	NOUN
inlawrev-18599	69	23	)	)	PUNCT
inlawrev-18599	69	24	.	.	PUNCT
inlawrev-18599	70	1	28	28	NUM
inlawrev-18599	70	2	.	.	PUNCT
inlawrev-18599	71	1	see	see	VERB
inlawrev-18599	71	2	noonan	noonan	PROPN
inlawrev-18599	71	3	&	&	CCONJ
inlawrev-18599	71	4	endres	endres	PROPN
inlawrev-18599	71	5	,	,	PUNCT
inlawrev-18599	71	6	supra	supra	PROPN
inlawrev-18599	71	7	note	note	PROPN
inlawrev-18599	71	8	22	22	NUM
inlawrev-18599	71	9	,	,	PUNCT
inlawrev-18599	71	10	at	at	ADP
inlawrev-18599	71	11	119	119	NUM
inlawrev-18599	71	12	.	.	PUNCT
inlawrev-18599	72	1	as	as	ADP
inlawrev-18599	72	2	a	a	DET
inlawrev-18599	72	3	general	general	ADJ
inlawrev-18599	72	4	rule	rule	NOUN
inlawrev-18599	72	5	,	,	PUNCT
inlawrev-18599	72	6	there	there	PRON
inlawrev-18599	72	7	is	be	VERB
inlawrev-18599	72	8	no	no	DET
inlawrev-18599	72	9	sales	sale	NOUN
inlawrev-18599	72	10	tax	tax	NOUN
inlawrev-18599	72	11	on	on	ADP
inlawrev-18599	72	12	the	the	DET
inlawrev-18599	72	13	transfer	transfer	NOUN
inlawrev-18599	72	14	of	of	ADP
inlawrev-18599	72	15	goodwill	goodwill	NOUN
inlawrev-18599	72	16	because	because	SCONJ
inlawrev-18599	72	17	goodwill	goodwill	NOUN
inlawrev-18599	72	18	is	be	AUX
inlawrev-18599	72	19	considered	consider	VERB
inlawrev-18599	72	20	an	an	DET
inlawrev-18599	72	21	intangible	intangible	ADJ
inlawrev-18599	72	22	;	;	PUNCT
inlawrev-18599	72	23	see	see	VERB
inlawrev-18599	72	24	,	,	PUNCT
inlawrev-18599	72	25	e.g.	e.g.	ADV
inlawrev-18599	72	26	,	,	PUNCT
inlawrev-18599	72	27	i	i	PROPN
inlawrev-18599	72	28	d.	d.	PROPN
inlawrev-18599	72	29	(	(	PUNCT
inlawrev-18599	72	30	“	"	PUNCT
inlawrev-18599	72	31	in	in	ADP
inlawrev-18599	72	32	most	most	ADJ
inlawrev-18599	72	33	states	state	NOUN
inlawrev-18599	72	34	,	,	PUNCT
inlawrev-18599	72	35	sales	sale	NOUN
inlawrev-18599	72	36	of	of	ADP
inlawrev-18599	72	37	intangible	intangible	ADJ
inlawrev-18599	72	38	assets	asset	NOUN
inlawrev-18599	72	39	(	(	PUNCT
inlawrev-18599	72	40	such	such	ADJ
inlawrev-18599	72	41	as	as	ADP
inlawrev-18599	72	42	goodwill	goodwill	NOUN
inlawrev-18599	72	43	,	,	PUNCT
inlawrev-18599	72	44	intellectual	intellectual	ADJ
inlawrev-18599	72	45	property	property	NOUN
inlawrev-18599	72	46	,	,	PUNCT
inlawrev-18599	72	47	trademarks	trademark	NOUN
inlawrev-18599	72	48	,	,	PUNCT
inlawrev-18599	72	49	and	and	CCONJ
inlawrev-18599	72	50	so	so	ADV
inlawrev-18599	72	51	on	on	ADV
inlawrev-18599	72	52	)	)	PUNCT
inlawrev-18599	72	53	are	be	AUX
inlawrev-18599	72	54	not	not	PART
inlawrev-18599	72	55	subject	subject	ADJ
inlawrev-18599	72	56	to	to	ADP
inlawrev-18599	72	57	sales	sale	NOUN
inlawrev-18599	72	58	tax	tax	NOUN
inlawrev-18599	72	59	.	.	PUNCT
inlawrev-18599	72	60	”	"	PUNCT
inlawrev-18599	72	61	)	)	PUNCT
inlawrev-18599	72	62	;	;	PUNCT
inlawrev-18599	72	63	see	see	VERB
inlawrev-18599	72	64	also	also	ADV
inlawrev-18599	72	65	eric	eric	PROPN
inlawrev-18599	72	66	a.	a.	PROPN
inlawrev-18599	72	67	de	de	PROPN
inlawrev-18599	72	68	moya	moya	PROPN
inlawrev-18599	72	69	,	,	PUNCT
inlawrev-18599	72	70	managing	manage	VERB
inlawrev-18599	72	71	transaction	transaction	NOUN
inlawrev-18599	72	72	taxes	taxis	NOUN
inlawrev-18599	72	73	when	when	SCONJ
inlawrev-18599	72	74	moving	move	VERB
inlawrev-18599	72	75	assets	asset	NOUN
inlawrev-18599	72	76	in	in	ADP
inlawrev-18599	72	77	connection	connection	NOUN
inlawrev-18599	72	78	with	with	ADP
inlawrev-18599	72	79	mergers	merger	NOUN
inlawrev-18599	72	80	and	and	CCONJ
inlawrev-18599	72	81	acquisitions	acquisition	NOUN
inlawrev-18599	72	82	,	,	PUNCT
inlawrev-18599	72	83	j.	j.	PROPN
inlawrev-18599	72	84	multistate	multistate	PROPN
inlawrev-18599	72	85	taxation	taxation	PROPN
inlawrev-18599	72	86	&	&	CCONJ
inlawrev-18599	72	87	incentives	incentive	NOUN
inlawrev-18599	72	88	,	,	PUNCT
inlawrev-18599	72	89	may	may	PROPN
inlawrev-18599	72	90	2007	2007	NUM
inlawrev-18599	72	91	,	,	PUNCT
inlawrev-18599	72	92	at	at	ADP
inlawrev-18599	72	93	27	27	NUM
inlawrev-18599	72	94	(	(	PUNCT
inlawrev-18599	72	95	stating	state	VERB
inlawrev-18599	72	96	that	that	SCONJ
inlawrev-18599	72	97	(	(	PUNCT
inlawrev-18599	72	98	“	"	PUNCT
inlawrev-18599	72	99	[	[	X
inlawrev-18599	72	100	t]ransfers	t]ransfer	NOUN
inlawrev-18599	72	101	of	of	ADP
inlawrev-18599	72	102	intangible	intangible	ADJ
inlawrev-18599	72	103	assets	asset	NOUN
inlawrev-18599	72	104	such	such	ADJ
inlawrev-18599	72	105	as	as	ADP
inlawrev-18599	72	106	trademarks	trademark	NOUN
inlawrev-18599	72	107	,	,	PUNCT
inlawrev-18599	72	108	service	service	NOUN
inlawrev-18599	72	109	marks	mark	NOUN
inlawrev-18599	72	110	,	,	PUNCT
inlawrev-18599	72	111	trade	trade	NOUN
inlawrev-18599	72	112	names	name	NOUN
inlawrev-18599	72	113	,	,	PUNCT
inlawrev-18599	72	114	logos	logo	NOUN
inlawrev-18599	72	115	,	,	PUNCT
inlawrev-18599	72	116	copyrights	copyright	NOUN
inlawrev-18599	72	117	,	,	PUNCT
inlawrev-18599	72	118	franchise	franchise	NOUN
inlawrev-18599	72	119	rights	right	NOUN
inlawrev-18599	72	120	,	,	PUNCT
inlawrev-18599	72	121	goodwill	goodwill	NOUN
inlawrev-18599	72	122	,	,	PUNCT
inlawrev-18599	72	123	etc	etc	X
inlawrev-18599	72	124	.	.	X
inlawrev-18599	72	125	,	,	PUNCT
inlawrev-18599	72	126	are	be	AUX
inlawrev-18599	72	127	generally	generally	ADV
inlawrev-18599	72	128	not	not	PART
inlawrev-18599	72	129	taxable	taxable	ADJ
inlawrev-18599	72	130	for	for	ADP
inlawrev-18599	72	131	sales	sale	NOUN
inlawrev-18599	72	132	and	and	CCONJ
inlawrev-18599	72	133	transaction	transaction	NOUN
inlawrev-18599	72	134	tax	tax	NOUN
inlawrev-18599	72	135	purposes	purpose	NOUN
inlawrev-18599	72	136	”	"	PUNCT
inlawrev-18599	72	137	)	)	PUNCT
inlawrev-18599	72	138	.	.	PUNCT
inlawrev-18599	73	1	further	far	ADV
inlawrev-18599	73	2	,	,	PUNCT
inlawrev-18599	73	3	transfers	transfer	NOUN
inlawrev-18599	73	4	of	of	ADP
inlawrev-18599	73	5	real	real	ADJ
inlawrev-18599	73	6	property	property	NOUN
inlawrev-18599	73	7	are	be	AUX
inlawrev-18599	73	8	also	also	ADV
inlawrev-18599	73	9	not	not	PART
inlawrev-18599	73	10	typically	typically	ADV
inlawrev-18599	73	11	subject	subject	ADJ
inlawrev-18599	73	12	to	to	ADP
inlawrev-18599	73	13	sales	sale	NOUN
inlawrev-18599	73	14	tax	tax	NOUN
inlawrev-18599	73	15	,	,	PUNCT
inlawrev-18599	73	16	although	although	SCONJ
inlawrev-18599	73	17	certain	certain	ADJ
inlawrev-18599	73	18	states	state	NOUN
inlawrev-18599	73	19	do	do	AUX
inlawrev-18599	73	20	impose	impose	VERB
inlawrev-18599	73	21	separate	separate	ADJ
inlawrev-18599	73	22	real	real	ADJ
inlawrev-18599	73	23	estate	estate	NOUN
inlawrev-18599	73	24	transfer	transfer	NOUN
inlawrev-18599	73	25	taxes	taxis	NOUN
inlawrev-18599	73	26	on	on	ADP
inlawrev-18599	73	27	sales	sale	NOUN
inlawrev-18599	73	28	of	of	ADP
inlawrev-18599	73	29	real	real	ADJ
inlawrev-18599	73	30	property	property	NOUN
inlawrev-18599	73	31	.	.	PUNCT
inlawrev-18599	74	1	see	see	VERB
inlawrev-18599	74	2	generally	generally	ADV
inlawrev-18599	74	3	millar	millar	ADJ
inlawrev-18599	74	4	,	,	PUNCT
inlawrev-18599	74	5	supra	supra	PROPN
inlawrev-18599	74	6	note	note	PROPN
inlawrev-18599	74	7	26	26	NUM
inlawrev-18599	74	8	,	,	PUNCT
inlawrev-18599	74	9	at	at	ADP
inlawrev-18599	74	10	42	42	NUM
inlawrev-18599	74	11	-	-	SYM
inlawrev-18599	74	12	43	43	NUM
inlawrev-18599	74	13	(	(	PUNCT
inlawrev-18599	74	14	discussing	discuss	VERB
inlawrev-18599	74	15	jurisdictions	jurisdiction	NOUN
inlawrev-18599	74	16	that	that	PRON
inlawrev-18599	74	17	have	have	VERB
inlawrev-18599	74	18	real	real	ADJ
inlawrev-18599	74	19	property	property	NOUN
inlawrev-18599	74	20	transfer	transfer	NOUN
inlawrev-18599	74	21	taxes	taxis	NOUN
inlawrev-18599	74	22	)	)	PUNCT
inlawrev-18599	74	23	.	.	PUNCT
inlawrev-18599	75	1	29	29	NUM
inlawrev-18599	75	2	.	.	PUNCT
inlawrev-18599	75	3	see	see	VERB
inlawrev-18599	75	4	generally	generally	ADV
inlawrev-18599	75	5	millar	millar	ADJ
inlawrev-18599	75	6	,	,	PUNCT
inlawrev-18599	75	7	supra	supra	PROPN
inlawrev-18599	75	8	note	note	PROPN
inlawrev-18599	75	9	26	26	NUM
inlawrev-18599	75	10	,	,	PUNCT
inlawrev-18599	75	11	at	at	ADP
inlawrev-18599	75	12	40	40	NUM
inlawrev-18599	75	13	;	;	PUNCT
inlawrev-18599	75	14	noonan	noonan	PROPN
inlawrev-18599	75	15	&	&	CCONJ
inlawrev-18599	75	16	endres	endres	PROPN
inlawrev-18599	75	17	,	,	PUNCT
inlawrev-18599	75	18	supra	supra	PROPN
inlawrev-18599	75	19	note	note	PROPN
inlawrev-18599	75	20	22	22	NUM
inlawrev-18599	75	21	,	,	PUNCT
inlawrev-18599	75	22	at	at	ADP
inlawrev-18599	75	23	119	119	NUM
inlawrev-18599	75	24	.	.	PUNCT
inlawrev-18599	76	1	another	another	DET
inlawrev-18599	76	2	important	important	ADJ
inlawrev-18599	76	3	issue	issue	NOUN
inlawrev-18599	76	4	the	the	DET
inlawrev-18599	76	5	parties	party	NOUN
inlawrev-18599	76	6	must	must	AUX
inlawrev-18599	76	7	analyze	analyze	VERB
inlawrev-18599	76	8	in	in	ADP
inlawrev-18599	76	9	asset	asset	NOUN
inlawrev-18599	76	10	sales	sale	NOUN
inlawrev-18599	76	11	is	be	AUX
inlawrev-18599	76	12	successor	successor	NOUN
inlawrev-18599	76	13	liability	liability	NOUN
inlawrev-18599	76	14	for	for	ADP
inlawrev-18599	76	15	any	any	DET
inlawrev-18599	76	16	unpaid	unpaid	ADJ
inlawrev-18599	76	17	2015	2015	NUM
inlawrev-18599	76	18	]	]	PUNCT
inlawrev-18599	76	19	asset	asset	NOUN
inlawrev-18599	76	20	acquisitions	acquisition	NOUN
inlawrev-18599	76	21	555	555	NUM
inlawrev-18599	76	22	parties	party	NOUN
inlawrev-18599	76	23	may	may	AUX
inlawrev-18599	76	24	negotiate	negotiate	VERB
inlawrev-18599	76	25	that	that	SCONJ
inlawrev-18599	76	26	either	either	CCONJ
inlawrev-18599	76	27	buyer	buyer	NOUN
inlawrev-18599	76	28	or	or	CCONJ
inlawrev-18599	76	29	seller	seller	NOUN
inlawrev-18599	76	30	is	be	AUX
inlawrev-18599	76	31	100	100	NUM
inlawrev-18599	76	32	%	%	NOUN
inlawrev-18599	76	33	responsible	responsible	ADJ
inlawrev-18599	76	34	for	for	ADP
inlawrev-18599	76	35	the	the	DET
inlawrev-18599	76	36	payment	payment	NOUN
inlawrev-18599	76	37	of	of	ADP
inlawrev-18599	76	38	such	such	ADJ
inlawrev-18599	76	39	taxes.30	taxes.30	NOUN
inlawrev-18599	76	40	alternatively	alternatively	ADV
inlawrev-18599	76	41	,	,	PUNCT
inlawrev-18599	76	42	the	the	DET
inlawrev-18599	76	43	parties	party	NOUN
inlawrev-18599	76	44	might	might	AUX
inlawrev-18599	76	45	agree	agree	VERB
inlawrev-18599	76	46	to	to	PART
inlawrev-18599	76	47	split	split	VERB
inlawrev-18599	76	48	the	the	DET
inlawrev-18599	76	49	liability	liability	NOUN
inlawrev-18599	76	50	fifty	fifty	NUM
inlawrev-18599	76	51	-	-	PUNCT
inlawrev-18599	76	52	fifty	fifty	NUM
inlawrev-18599	76	53	,	,	PUNCT
inlawrev-18599	76	54	which	which	PRON
inlawrev-18599	76	55	is	be	AUX
inlawrev-18599	76	56	thought	think	VERB
inlawrev-18599	76	57	of	of	ADP
inlawrev-18599	76	58	as	as	ADP
inlawrev-18599	76	59	a	a	DET
inlawrev-18599	76	60	“	"	PUNCT
inlawrev-18599	76	61	deal	deal	NOUN
inlawrev-18599	76	62	cost	cost	NOUN
inlawrev-18599	76	63	”	"	PUNCT
inlawrev-18599	76	64	appropriately	appropriately	ADV
inlawrev-18599	76	65	shared	share	VERB
inlawrev-18599	76	66	between	between	ADP
inlawrev-18599	76	67	the	the	DET
inlawrev-18599	76	68	seller	seller	NOUN
inlawrev-18599	76	69	and	and	CCONJ
inlawrev-18599	76	70	buyer.31	buyer.31	NOUN
inlawrev-18599	76	71	in	in	ADP
inlawrev-18599	76	72	analyzing	analyze	VERB
inlawrev-18599	76	73	the	the	DET
inlawrev-18599	76	74	sales	sale	NOUN
inlawrev-18599	76	75	tax	tax	NOUN
inlawrev-18599	76	76	exposure	exposure	NOUN
inlawrev-18599	76	77	of	of	ADP
inlawrev-18599	76	78	an	an	DET
inlawrev-18599	76	79	asset	asset	NOUN
inlawrev-18599	76	80	sale	sale	NOUN
inlawrev-18599	76	81	,	,	PUNCT
inlawrev-18599	76	82	the	the	DET
inlawrev-18599	76	83	buyer	buyer	NOUN
inlawrev-18599	76	84	and	and	CCONJ
inlawrev-18599	76	85	seller	seller	NOUN
inlawrev-18599	76	86	are	be	AUX
inlawrev-18599	76	87	usually	usually	ADV
inlawrev-18599	76	88	equally	equally	ADV
inlawrev-18599	76	89	interested	interested	ADJ
inlawrev-18599	76	90	in	in	ADP
inlawrev-18599	76	91	determining	determine	VERB
inlawrev-18599	76	92	whether	whether	SCONJ
inlawrev-18599	76	93	or	or	CCONJ
inlawrev-18599	76	94	not	not	PART
inlawrev-18599	76	95	any	any	DET
inlawrev-18599	76	96	available	available	ADJ
inlawrev-18599	76	97	exemptions	exemption	NOUN
inlawrev-18599	76	98	exist.32	exist.32	VERB
inlawrev-18599	76	99	this	this	PRON
inlawrev-18599	76	100	is	be	AUX
inlawrev-18599	76	101	because	because	SCONJ
inlawrev-18599	76	102	many	many	ADJ
inlawrev-18599	76	103	states	state	NOUN
inlawrev-18599	76	104	impose	impose	VERB
inlawrev-18599	76	105	joint	joint	ADJ
inlawrev-18599	76	106	and	and	CCONJ
inlawrev-18599	76	107	several	several	ADJ
inlawrev-18599	76	108	liability	liability	NOUN
inlawrev-18599	76	109	on	on	ADP
inlawrev-18599	76	110	both	both	CCONJ
inlawrev-18599	76	111	the	the	DET
inlawrev-18599	76	112	buyer	buyer	NOUN
inlawrev-18599	76	113	and	and	CCONJ
inlawrev-18599	76	114	seller	seller	NOUN
inlawrev-18599	76	115	with	with	ADP
inlawrev-18599	76	116	respect	respect	NOUN
inlawrev-18599	76	117	to	to	ADP
inlawrev-18599	76	118	unpaid	unpaid	ADJ
inlawrev-18599	76	119	sales	sale	NOUN
inlawrev-18599	76	120	taxes.33	taxes.33	PROPN
inlawrev-18599	76	121	most	most	ADJ
inlawrev-18599	76	122	states	state	NOUN
inlawrev-18599	76	123	have	have	VERB
inlawrev-18599	76	124	a	a	DET
inlawrev-18599	76	125	myriad	myriad	NOUN
inlawrev-18599	76	126	of	of	ADP
inlawrev-18599	76	127	exemptions	exemption	NOUN
inlawrev-18599	76	128	from	from	ADP
inlawrev-18599	76	129	sales	sale	NOUN
inlawrev-18599	76	130	tax.34	tax.34	NOUN
inlawrev-18599	76	131	one	one	NUM
inlawrev-18599	76	132	of	of	ADP
inlawrev-18599	76	133	the	the	DET
inlawrev-18599	76	134	most	most	ADV
inlawrev-18599	76	135	common	common	ADJ
inlawrev-18599	76	136	sales	sale	NOUN
inlawrev-18599	76	137	tax	tax	NOUN
inlawrev-18599	76	138	exemptions	exemption	NOUN
inlawrev-18599	76	139	in	in	ADP
inlawrev-18599	76	140	asset	asset	NOUN
inlawrev-18599	76	141	sales	sale	NOUN
inlawrev-18599	76	142	is	be	AUX
inlawrev-18599	76	143	the	the	DET
inlawrev-18599	76	144	exemption	exemption	NOUN
inlawrev-18599	76	145	for	for	ADP
inlawrev-18599	76	146	“	"	PUNCT
inlawrev-18599	76	147	occasional	occasional	ADJ
inlawrev-18599	76	148	,	,	PUNCT
inlawrev-18599	76	149	”	"	PUNCT
inlawrev-18599	76	150	“	"	PUNCT
inlawrev-18599	76	151	isolated	isolate	VERB
inlawrev-18599	76	152	,	,	PUNCT
inlawrev-18599	76	153	”	"	PUNCT
inlawrev-18599	76	154	or	or	CCONJ
inlawrev-18599	76	155	“	"	PUNCT
inlawrev-18599	76	156	casual	casual	ADJ
inlawrev-18599	76	157	”	"	PUNCT
inlawrev-18599	76	158	sales	sale	NOUN
inlawrev-18599	76	159	(	(	PUNCT
inlawrev-18599	76	160	oftentimes	oftentime	NOUN
inlawrev-18599	76	161	collectively	collectively	ADV
inlawrev-18599	76	162	referred	refer	VERB
inlawrev-18599	76	163	to	to	PART
inlawrev-18599	76	164	hereinafter	hereinafter	VERB
inlawrev-18599	76	165	as	as	ADP
inlawrev-18599	76	166	the	the	DET
inlawrev-18599	76	167	“	"	PUNCT
inlawrev-18599	76	168	occasional	occasional	ADJ
inlawrev-18599	76	169	sale	sale	NOUN
inlawrev-18599	76	170	exemption”).35	exemption”).35	NOUN
inlawrev-18599	76	171	in	in	ADP
inlawrev-18599	76	172	the	the	DET
inlawrev-18599	76	173	context	context	NOUN
inlawrev-18599	76	174	of	of	ADP
inlawrev-18599	76	175	an	an	DET
inlawrev-18599	76	176	asset	asset	NOUN
inlawrev-18599	76	177	sale	sale	NOUN
inlawrev-18599	76	178	,	,	PUNCT
inlawrev-18599	76	179	the	the	DET
inlawrev-18599	76	180	occasional	occasional	ADJ
inlawrev-18599	76	181	sale	sale	NOUN
inlawrev-18599	76	182	exemption	exemption	NOUN
inlawrev-18599	76	183	generally	generally	ADV
inlawrev-18599	76	184	allows	allow	VERB
inlawrev-18599	76	185	all	all	PRON
inlawrev-18599	76	186	,	,	PUNCT
inlawrev-18599	76	187	or	or	CCONJ
inlawrev-18599	76	188	at	at	ADP
inlawrev-18599	76	189	least	least	ADJ
inlawrev-18599	76	190	part	part	NOUN
inlawrev-18599	76	191	,	,	PUNCT
inlawrev-18599	76	192	of	of	ADP
inlawrev-18599	76	193	the	the	DET
inlawrev-18599	76	194	tpp	tpp	PROPN
inlawrev-18599	76	195	to	to	PART
inlawrev-18599	76	196	be	be	AUX
inlawrev-18599	76	197	transferred	transfer	VERB
inlawrev-18599	76	198	free	free	ADJ
inlawrev-18599	76	199	of	of	ADP
inlawrev-18599	76	200	sales	sale	NOUN
inlawrev-18599	76	201	tax.36	tax.36	NOUN
inlawrev-18599	76	202	thus	thus	ADV
inlawrev-18599	76	203	,	,	PUNCT
inlawrev-18599	76	204	in	in	ADP
inlawrev-18599	76	205	an	an	DET
inlawrev-18599	76	206	asset	asset	NOUN
inlawrev-18599	76	207	sale	sale	NOUN
inlawrev-18599	76	208	,	,	PUNCT
inlawrev-18599	76	209	the	the	DET
inlawrev-18599	76	210	existence	existence	NOUN
inlawrev-18599	76	211	of	of	ADP
inlawrev-18599	76	212	an	an	DET
inlawrev-18599	76	213	occasional	occasional	ADJ
inlawrev-18599	76	214	sale	sale	NOUN
inlawrev-18599	76	215	exemption	exemption	NOUN
inlawrev-18599	76	216	in	in	ADP
inlawrev-18599	76	217	the	the	DET
inlawrev-18599	76	218	state	state	NOUN
inlawrev-18599	76	219	where	where	SCONJ
inlawrev-18599	76	220	the	the	DET
inlawrev-18599	76	221	assets	asset	NOUN
inlawrev-18599	76	222	are	be	AUX
inlawrev-18599	76	223	located	locate	VERB
inlawrev-18599	76	224	is	be	AUX
inlawrev-18599	76	225	quite	quite	ADV
inlawrev-18599	76	226	valuable	valuable	ADJ
inlawrev-18599	76	227	to	to	ADP
inlawrev-18599	76	228	both	both	CCONJ
inlawrev-18599	76	229	the	the	DET
inlawrev-18599	76	230	buyer	buyer	NOUN
inlawrev-18599	76	231	and	and	CCONJ
inlawrev-18599	76	232	seller.37	seller.37	VERB
inlawrev-18599	76	233	the	the	DET
inlawrev-18599	76	234	majority	majority	NOUN
inlawrev-18599	76	235	of	of	ADP
inlawrev-18599	76	236	states	state	NOUN
inlawrev-18599	76	237	have	have	VERB
inlawrev-18599	76	238	an	an	DET
inlawrev-18599	76	239	occasional	occasional	ADJ
inlawrev-18599	76	240	sale	sale	NOUN
inlawrev-18599	76	241	exemption.38	exemption.38	PROPN
inlawrev-18599	76	242	however	however	ADV
inlawrev-18599	76	243	,	,	PUNCT
inlawrev-18599	76	244	even	even	ADV
inlawrev-18599	76	245	in	in	ADP
inlawrev-18599	76	246	states	state	NOUN
inlawrev-18599	76	247	that	that	PRON
inlawrev-18599	76	248	have	have	VERB
inlawrev-18599	76	249	an	an	DET
inlawrev-18599	76	250	occasional	occasional	ADJ
inlawrev-18599	76	251	sale	sale	NOUN
inlawrev-18599	76	252	exemption	exemption	NOUN
inlawrev-18599	76	253	,	,	PUNCT
inlawrev-18599	76	254	such	such	ADJ
inlawrev-18599	76	255	states	state	NOUN
inlawrev-18599	76	256	are	be	AUX
inlawrev-18599	76	257	not	not	PART
inlawrev-18599	76	258	uniform	uniform	ADJ
inlawrev-18599	76	259	in	in	ADP
inlawrev-18599	76	260	the	the	DET
inlawrev-18599	76	261	situations	situation	NOUN
inlawrev-18599	76	262	to	to	PART
inlawrev-18599	76	263	which	which	PRON
inlawrev-18599	76	264	the	the	DET
inlawrev-18599	76	265	occasional	occasional	ADJ
inlawrev-18599	76	266	sale	sale	NOUN
inlawrev-18599	76	267	exemption	exemption	NOUN
inlawrev-18599	76	268	extends	extend	VERB
inlawrev-18599	76	269	,	,	PUNCT
inlawrev-18599	76	270	the	the	DET
inlawrev-18599	76	271	types	type	NOUN
inlawrev-18599	76	272	of	of	ADP
inlawrev-18599	76	273	tpp	tpp	PROPN
inlawrev-18599	76	274	covered	cover	VERB
inlawrev-18599	76	275	by	by	ADP
inlawrev-18599	76	276	the	the	DET
inlawrev-18599	76	277	occasional	occasional	ADJ
inlawrev-18599	76	278	sale	sale	NOUN
inlawrev-18599	76	279	exemption	exemption	NOUN
inlawrev-18599	76	280	,	,	PUNCT
inlawrev-18599	76	281	and/or	and/or	CCONJ
inlawrev-18599	76	282	the	the	DET
inlawrev-18599	76	283	requirements	requirement	NOUN
inlawrev-18599	76	284	that	that	PRON
inlawrev-18599	76	285	must	must	AUX
inlawrev-18599	76	286	be	be	AUX
inlawrev-18599	76	287	satisfied	satisfied	ADJ
inlawrev-18599	76	288	in	in	ADP
inlawrev-18599	76	289	order	order	NOUN
inlawrev-18599	76	290	for	for	ADP
inlawrev-18599	76	291	the	the	DET
inlawrev-18599	76	292	occasional	occasional	ADJ
inlawrev-18599	76	293	sale	sale	NOUN
inlawrev-18599	76	294	exemption	exemption	NOUN
inlawrev-18599	76	295	to	to	ADP
inlawrev-18599	76	296	apply.39	apply.39	VERB
inlawrev-18599	76	297	further	far	ADV
inlawrev-18599	76	298	,	,	PUNCT
inlawrev-18599	76	299	a	a	DET
inlawrev-18599	76	300	handful	handful	NOUN
inlawrev-18599	76	301	of	of	ADP
inlawrev-18599	76	302	states	state	NOUN
inlawrev-18599	76	303	do	do	AUX
inlawrev-18599	76	304	not	not	PART
inlawrev-18599	76	305	have	have	VERB
inlawrev-18599	76	306	an	an	DET
inlawrev-18599	76	307	occasional	occasional	ADJ
inlawrev-18599	76	308	sale	sale	NOUN
inlawrev-18599	76	309	exemption.40	exemption.40	NOUN
inlawrev-18599	76	310	taxes	taxis	NOUN
inlawrev-18599	76	311	of	of	ADP
inlawrev-18599	76	312	the	the	DET
inlawrev-18599	76	313	seller	seller	NOUN
inlawrev-18599	76	314	,	,	PUNCT
inlawrev-18599	76	315	states	state	NOUN
inlawrev-18599	76	316	generally	generally	ADV
inlawrev-18599	76	317	impose	impose	VERB
inlawrev-18599	76	318	this	this	PRON
inlawrev-18599	76	319	by	by	ADP
inlawrev-18599	76	320	statute	statute	NOUN
inlawrev-18599	76	321	or	or	CCONJ
inlawrev-18599	76	322	by	by	ADP
inlawrev-18599	76	323	regulation	regulation	NOUN
inlawrev-18599	76	324	.	.	PUNCT
inlawrev-18599	77	1	successor	successor	NOUN
inlawrev-18599	77	2	liability	liability	NOUN
inlawrev-18599	77	3	rules	rule	NOUN
inlawrev-18599	77	4	are	be	AUX
inlawrev-18599	77	5	beyond	beyond	ADP
inlawrev-18599	77	6	the	the	DET
inlawrev-18599	77	7	scope	scope	NOUN
inlawrev-18599	77	8	of	of	ADP
inlawrev-18599	77	9	this	this	DET
inlawrev-18599	77	10	article	article	NOUN
inlawrev-18599	77	11	.	.	PUNCT
inlawrev-18599	78	1	for	for	ADP
inlawrev-18599	78	2	a	a	DET
inlawrev-18599	78	3	detailed	detailed	ADJ
inlawrev-18599	78	4	discussion	discussion	NOUN
inlawrev-18599	78	5	of	of	ADP
inlawrev-18599	78	6	the	the	DET
inlawrev-18599	78	7	successor	successor	NOUN
inlawrev-18599	78	8	liability	liability	NOUN
inlawrev-18599	78	9	rules	rule	NOUN
inlawrev-18599	78	10	in	in	ADP
inlawrev-18599	78	11	asset	asset	NOUN
inlawrev-18599	78	12	sales	sale	NOUN
inlawrev-18599	78	13	,	,	PUNCT
inlawrev-18599	78	14	see	see	VERB
inlawrev-18599	78	15	generally	generally	ADV
inlawrev-18599	78	16	stern	stern	ADJ
inlawrev-18599	78	17	,	,	PUNCT
inlawrev-18599	78	18	supra	supra	ADJ
inlawrev-18599	78	19	note	note	NOUN
inlawrev-18599	78	20	24	24	NUM
inlawrev-18599	78	21	,	,	PUNCT
inlawrev-18599	78	22	at	at	ADP
inlawrev-18599	78	23	36	36	NUM
inlawrev-18599	78	24	.	.	PUNCT
inlawrev-18599	78	25	30	30	NUM
inlawrev-18599	78	26	.	.	PUNCT
inlawrev-18599	79	1	see	see	VERB
inlawrev-18599	79	2	generally	generally	ADV
inlawrev-18599	79	3	millar	millar	ADJ
inlawrev-18599	79	4	,	,	PUNCT
inlawrev-18599	79	5	supra	supra	PROPN
inlawrev-18599	79	6	note	note	PROPN
inlawrev-18599	79	7	26	26	NUM
inlawrev-18599	79	8	,	,	PUNCT
inlawrev-18599	79	9	at	at	ADP
inlawrev-18599	79	10	40	40	NUM
inlawrev-18599	79	11	(	(	PUNCT
inlawrev-18599	79	12	discussing	discuss	VERB
inlawrev-18599	79	13	contractual	contractual	ADJ
inlawrev-18599	79	14	liability	liability	NOUN
inlawrev-18599	79	15	for	for	ADP
inlawrev-18599	79	16	taxes	taxis	NOUN
inlawrev-18599	79	17	in	in	ADP
inlawrev-18599	79	18	asset	asset	NOUN
inlawrev-18599	79	19	sales	sale	NOUN
inlawrev-18599	79	20	)	)	PUNCT
inlawrev-18599	79	21	.	.	PUNCT
inlawrev-18599	80	1	some	some	DET
inlawrev-18599	80	2	states	state	NOUN
inlawrev-18599	80	3	may	may	AUX
inlawrev-18599	80	4	prohibit	prohibit	VERB
inlawrev-18599	80	5	a	a	DET
inlawrev-18599	80	6	seller	seller	NOUN
inlawrev-18599	80	7	from	from	ADP
inlawrev-18599	80	8	absorbing	absorb	VERB
inlawrev-18599	80	9	sales	sale	NOUN
inlawrev-18599	80	10	taxes	taxis	NOUN
inlawrev-18599	80	11	imposed	impose	VERB
inlawrev-18599	80	12	on	on	ADP
inlawrev-18599	80	13	the	the	DET
inlawrev-18599	80	14	purchaser	purchaser	NOUN
inlawrev-18599	80	15	.	.	PUNCT
inlawrev-18599	81	1	this	this	DET
inlawrev-18599	81	2	article	article	NOUN
inlawrev-18599	81	3	will	will	AUX
inlawrev-18599	81	4	not	not	PART
inlawrev-18599	81	5	address	address	VERB
inlawrev-18599	81	6	this	this	DET
inlawrev-18599	81	7	issue	issue	NOUN
inlawrev-18599	81	8	.	.	PUNCT
inlawrev-18599	82	1	31	31	NUM
inlawrev-18599	82	2	.	.	PUNCT
inlawrev-18599	83	1	see	see	VERB
inlawrev-18599	83	2	supra	supra	PROPN
inlawrev-18599	83	3	note	note	PROPN
inlawrev-18599	83	4	30	30	NUM
inlawrev-18599	83	5	and	and	CCONJ
inlawrev-18599	83	6	accompanying	accompany	VERB
inlawrev-18599	83	7	text	text	NOUN
inlawrev-18599	83	8	.	.	PUNCT
inlawrev-18599	84	1	32	32	NUM
inlawrev-18599	84	2	.	.	PUNCT
inlawrev-18599	85	1	see	see	VERB
inlawrev-18599	85	2	generally	generally	ADV
inlawrev-18599	85	3	egan	egan	PROPN
inlawrev-18599	85	4	,	,	PUNCT
inlawrev-18599	85	5	supra	supra	PROPN
inlawrev-18599	85	6	note	note	PROPN
inlawrev-18599	85	7	10	10	NUM
inlawrev-18599	85	8	,	,	PUNCT
inlawrev-18599	85	9	at	at	ADP
inlawrev-18599	85	10	922	922	NUM
inlawrev-18599	85	11	(	(	PUNCT
inlawrev-18599	85	12	discussing	discuss	VERB
inlawrev-18599	85	13	liability	liability	NOUN
inlawrev-18599	85	14	in	in	ADP
inlawrev-18599	85	15	asset	asset	NOUN
inlawrev-18599	85	16	sales	sale	NOUN
inlawrev-18599	85	17	for	for	ADP
inlawrev-18599	85	18	both	both	DET
inlawrev-18599	85	19	buyers	buyer	NOUN
inlawrev-18599	85	20	and	and	CCONJ
inlawrev-18599	85	21	sellers	seller	NOUN
inlawrev-18599	85	22	)	)	PUNCT
inlawrev-18599	85	23	.	.	PUNCT
inlawrev-18599	86	1	33	33	NUM
inlawrev-18599	86	2	.	.	PUNCT
inlawrev-18599	87	1	see	see	VERB
inlawrev-18599	87	2	millar	millar	PROPN
inlawrev-18599	87	3	,	,	PUNCT
inlawrev-18599	87	4	supra	supra	PROPN
inlawrev-18599	87	5	note	note	PROPN
inlawrev-18599	87	6	26	26	NUM
inlawrev-18599	87	7	,	,	PUNCT
inlawrev-18599	87	8	at	at	ADP
inlawrev-18599	87	9	43	43	NUM
inlawrev-18599	87	10	.	.	PUNCT
inlawrev-18599	88	1	34	34	NUM
inlawrev-18599	88	2	.	.	PUNCT
inlawrev-18599	88	3	see	see	VERB
inlawrev-18599	88	4	generally	generally	ADV
inlawrev-18599	88	5	noonan	noonan	PROPN
inlawrev-18599	88	6	&	&	CCONJ
inlawrev-18599	88	7	endres	endres	PROPN
inlawrev-18599	88	8	,	,	PUNCT
inlawrev-18599	88	9	supra	supra	PROPN
inlawrev-18599	88	10	note	note	PROPN
inlawrev-18599	88	11	22	22	NUM
inlawrev-18599	88	12	,	,	PUNCT
inlawrev-18599	88	13	at	at	ADP
inlawrev-18599	88	14	119	119	NUM
inlawrev-18599	88	15	;	;	PUNCT
inlawrev-18599	88	16	stern	stern	ADJ
inlawrev-18599	88	17	,	,	PUNCT
inlawrev-18599	88	18	supra	supra	ADJ
inlawrev-18599	88	19	note	note	NOUN
inlawrev-18599	88	20	24	24	NUM
inlawrev-18599	88	21	,	,	PUNCT
inlawrev-18599	88	22	at	at	ADP
inlawrev-18599	88	23	37	37	NUM
inlawrev-18599	88	24	.	.	NOUN
inlawrev-18599	88	25	35	35	NUM
inlawrev-18599	88	26	.	.	PUNCT
inlawrev-18599	89	1	see	see	VERB
inlawrev-18599	89	2	generally	generally	ADV
inlawrev-18599	89	3	lieberman	lieberman	PROPN
inlawrev-18599	89	4	,	,	PUNCT
inlawrev-18599	89	5	supra	supra	PROPN
inlawrev-18599	89	6	note	note	PROPN
inlawrev-18599	89	7	21	21	NUM
inlawrev-18599	89	8	,	,	PUNCT
inlawrev-18599	89	9	at	at	ADP
inlawrev-18599	89	10	11	11	NUM
inlawrev-18599	89	11	;	;	PUNCT
inlawrev-18599	89	12	millar	millar	ADJ
inlawrev-18599	89	13	,	,	PUNCT
inlawrev-18599	89	14	supra	supra	PROPN
inlawrev-18599	89	15	note	note	PROPN
inlawrev-18599	89	16	26	26	NUM
inlawrev-18599	89	17	,	,	PUNCT
inlawrev-18599	89	18	at	at	ADP
inlawrev-18599	89	19	37	37	NUM
inlawrev-18599	89	20	-	-	SYM
inlawrev-18599	89	21	38	38	NUM
inlawrev-18599	89	22	(	(	PUNCT
inlawrev-18599	89	23	discussing	discuss	VERB
inlawrev-18599	89	24	differences	difference	NOUN
inlawrev-18599	89	25	among	among	ADP
inlawrev-18599	89	26	the	the	DET
inlawrev-18599	89	27	states	state	NOUN
inlawrev-18599	89	28	regarding	regard	VERB
inlawrev-18599	89	29	to	to	ADP
inlawrev-18599	89	30	occasional	occasional	ADJ
inlawrev-18599	89	31	sale	sale	NOUN
inlawrev-18599	89	32	exemptions	exemption	NOUN
inlawrev-18599	89	33	)	)	PUNCT
inlawrev-18599	89	34	.	.	PUNCT
inlawrev-18599	90	1	36	36	NUM
inlawrev-18599	90	2	.	.	PUNCT
inlawrev-18599	90	3	see	see	VERB
inlawrev-18599	90	4	generally	generally	ADV
inlawrev-18599	90	5	stern	stern	ADJ
inlawrev-18599	90	6	,	,	PUNCT
inlawrev-18599	90	7	supra	supra	ADJ
inlawrev-18599	90	8	note	note	NOUN
inlawrev-18599	90	9	24	24	NUM
inlawrev-18599	90	10	,	,	PUNCT
inlawrev-18599	90	11	at	at	ADP
inlawrev-18599	90	12	37	37	NUM
inlawrev-18599	90	13	.	.	PUNCT
inlawrev-18599	91	1	notably	notably	ADV
inlawrev-18599	91	2	,	,	PUNCT
inlawrev-18599	91	3	the	the	DET
inlawrev-18599	91	4	transfer	transfer	NOUN
inlawrev-18599	91	5	of	of	ADP
inlawrev-18599	91	6	motor	motor	NOUN
inlawrev-18599	91	7	vehicles	vehicle	NOUN
inlawrev-18599	91	8	are	be	AUX
inlawrev-18599	91	9	generally	generally	ADV
inlawrev-18599	91	10	not	not	PART
inlawrev-18599	91	11	exempt	exempt	ADJ
inlawrev-18599	91	12	from	from	ADP
inlawrev-18599	91	13	sales	sale	NOUN
inlawrev-18599	91	14	tax	tax	NOUN
inlawrev-18599	91	15	under	under	ADP
inlawrev-18599	91	16	the	the	DET
inlawrev-18599	91	17	occasional	occasional	ADJ
inlawrev-18599	91	18	sale	sale	NOUN
inlawrev-18599	91	19	exemption	exemption	NOUN
inlawrev-18599	91	20	even	even	ADV
inlawrev-18599	91	21	though	though	SCONJ
inlawrev-18599	91	22	motor	motor	NOUN
inlawrev-18599	91	23	vehicles	vehicle	NOUN
inlawrev-18599	91	24	are	be	AUX
inlawrev-18599	92	1	tpp	tpp	PROPN
inlawrev-18599	92	2	.	.	PROPN
inlawrev-18599	92	3	see	see	VERB
inlawrev-18599	92	4	infra	infra	NOUN
inlawrev-18599	92	5	note	note	VERB
inlawrev-18599	92	6	45	45	NUM
inlawrev-18599	92	7	and	and	CCONJ
inlawrev-18599	92	8	accompanying	accompany	VERB
inlawrev-18599	92	9	text	text	NOUN
inlawrev-18599	92	10	.	.	PUNCT
inlawrev-18599	93	1	37	37	NUM
inlawrev-18599	93	2	.	.	PUNCT
inlawrev-18599	94	1	see	see	VERB
inlawrev-18599	94	2	stein	stein	PROPN
inlawrev-18599	94	3	,	,	PUNCT
inlawrev-18599	94	4	supra	supra	PROPN
inlawrev-18599	94	5	note	note	PROPN
inlawrev-18599	94	6	24	24	NUM
inlawrev-18599	94	7	,	,	PUNCT
inlawrev-18599	94	8	at	at	ADP
inlawrev-18599	94	9	37	37	NUM
inlawrev-18599	94	10	.	.	PUNCT
inlawrev-18599	95	1	38	38	NUM
inlawrev-18599	95	2	.	.	PUNCT
inlawrev-18599	96	1	see	see	VERB
inlawrev-18599	96	2	noonan	noonan	PROPN
inlawrev-18599	96	3	&	&	CCONJ
inlawrev-18599	96	4	endres	endres	PROPN
inlawrev-18599	96	5	,	,	PUNCT
inlawrev-18599	96	6	supra	supra	PROPN
inlawrev-18599	96	7	note	note	PROPN
inlawrev-18599	96	8	22	22	NUM
inlawrev-18599	96	9	,	,	PUNCT
inlawrev-18599	96	10	at	at	ADP
inlawrev-18599	96	11	119	119	NUM
inlawrev-18599	96	12	.	.	NOUN
inlawrev-18599	96	13	39	39	NUM
inlawrev-18599	96	14	.	.	PUNCT
inlawrev-18599	97	1	see	see	VERB
inlawrev-18599	97	2	generally	generally	ADV
inlawrev-18599	97	3	de	de	PROPN
inlawrev-18599	97	4	moya	moya	PROPN
inlawrev-18599	97	5	,	,	PUNCT
inlawrev-18599	97	6	supra	supra	PROPN
inlawrev-18599	97	7	note	note	PROPN
inlawrev-18599	97	8	28	28	NUM
inlawrev-18599	97	9	,	,	PUNCT
inlawrev-18599	97	10	at	at	ADP
inlawrev-18599	97	11	21	21	NUM
inlawrev-18599	97	12	;	;	PUNCT
inlawrev-18599	97	13	peter	peter	PROPN
inlawrev-18599	97	14	l.	l.	PROPN
inlawrev-18599	97	15	faber	faber	PROPN
inlawrev-18599	97	16	,	,	PUNCT
inlawrev-18599	97	17	the	the	DET
inlawrev-18599	97	18	impact	impact	NOUN
inlawrev-18599	97	19	of	of	ADP
inlawrev-18599	97	20	sales	sale	NOUN
inlawrev-18599	97	21	and	and	CCONJ
inlawrev-18599	97	22	use	use	VERB
inlawrev-18599	97	23	taxes	taxis	NOUN
inlawrev-18599	97	24	on	on	ADP
inlawrev-18599	97	25	corporate	corporate	ADJ
inlawrev-18599	97	26	transactions	transaction	NOUN
inlawrev-18599	97	27	,	,	PUNCT
inlawrev-18599	97	28	practical	practical	ADJ
inlawrev-18599	97	29	tax	tax	NOUN
inlawrev-18599	97	30	law	law	NOUN
inlawrev-18599	97	31	,	,	PUNCT
inlawrev-18599	97	32	fall	fall	NOUN
inlawrev-18599	97	33	2001	2001	NUM
inlawrev-18599	97	34	,	,	PUNCT
inlawrev-18599	97	35	at	at	ADP
inlawrev-18599	97	36	47	47	NUM
inlawrev-18599	97	37	;	;	PUNCT
inlawrev-18599	97	38	lieberman	lieberman	PROPN
inlawrev-18599	97	39	,	,	PUNCT
inlawrev-18599	97	40	supra	supra	PROPN
inlawrev-18599	97	41	note	note	PROPN
inlawrev-18599	97	42	21	21	NUM
inlawrev-18599	97	43	,	,	PUNCT
inlawrev-18599	97	44	at	at	ADP
inlawrev-18599	97	45	11	11	NUM
inlawrev-18599	97	46	(	(	PUNCT
inlawrev-18599	97	47	discussing	discuss	VERB
inlawrev-18599	97	48	the	the	DET
inlawrev-18599	97	49	many	many	ADJ
inlawrev-18599	97	50	differences	difference	NOUN
inlawrev-18599	97	51	among	among	ADP
inlawrev-18599	97	52	the	the	DET
inlawrev-18599	97	53	states	state	NOUN
inlawrev-18599	97	54	regarding	regard	VERB
inlawrev-18599	97	55	tax	tax	NOUN
inlawrev-18599	97	56	exemptions	exemption	NOUN
inlawrev-18599	97	57	)	)	PUNCT
inlawrev-18599	97	58	;	;	PUNCT
inlawrev-18599	97	59	millar	millar	PROPN
inlawrev-18599	97	60	,	,	PUNCT
inlawrev-18599	97	61	supra	supra	PROPN
inlawrev-18599	97	62	note	note	PROPN
inlawrev-18599	97	63	26	26	NUM
inlawrev-18599	97	64	,	,	PUNCT
inlawrev-18599	97	65	at	at	ADP
inlawrev-18599	97	66	41	41	NUM
inlawrev-18599	97	67	;	;	PUNCT
inlawrev-18599	97	68	petrik	petrik	PROPN
inlawrev-18599	97	69	&	&	CCONJ
inlawrev-18599	97	70	millar	millar	PROPN
inlawrev-18599	97	71	,	,	PUNCT
inlawrev-18599	97	72	supra	supra	PROPN
inlawrev-18599	97	73	note	note	PROPN
inlawrev-18599	97	74	26	26	NUM
inlawrev-18599	97	75	,	,	PUNCT
inlawrev-18599	97	76	at	at	ADP
inlawrev-18599	97	77	24	24	NUM
inlawrev-18599	97	78	;	;	PUNCT
inlawrev-18599	97	79	stern	stern	ADJ
inlawrev-18599	97	80	,	,	PUNCT
inlawrev-18599	97	81	supra	supra	ADJ
inlawrev-18599	97	82	note	note	NOUN
inlawrev-18599	97	83	24	24	NUM
inlawrev-18599	97	84	,	,	PUNCT
inlawrev-18599	97	85	at	at	ADP
inlawrev-18599	97	86	37	37	NUM
inlawrev-18599	97	87	.	.	PUNCT
inlawrev-18599	97	88	40	40	NUM
inlawrev-18599	97	89	.	.	PUNCT
inlawrev-18599	98	1	see	see	VERB
inlawrev-18599	98	2	supra	supra	PROPN
inlawrev-18599	98	3	part	part	PROPN
inlawrev-18599	98	4	ii	ii	PROPN
inlawrev-18599	98	5	;	;	PUNCT
inlawrev-18599	98	6	see	see	VERB
inlawrev-18599	98	7	also	also	ADV
inlawrev-18599	98	8	noonan	noonan	PROPN
inlawrev-18599	98	9	&	&	CCONJ
inlawrev-18599	98	10	endres	endres	PROPN
inlawrev-18599	98	11	,	,	PUNCT
inlawrev-18599	98	12	supra	supra	PROPN
inlawrev-18599	98	13	note	note	PROPN
inlawrev-18599	98	14	22	22	NUM
inlawrev-18599	98	15	,	,	PUNCT
inlawrev-18599	98	16	at	at	ADP
inlawrev-18599	98	17	119	119	NUM
inlawrev-18599	98	18	(	(	PUNCT
inlawrev-18599	98	19	naming	name	VERB
inlawrev-18599	98	20	four	four	NUM
inlawrev-18599	98	21	states	state	NOUN
inlawrev-18599	98	22	that	that	PRON
inlawrev-18599	98	23	do	do	AUX
inlawrev-18599	98	24	not	not	PART
inlawrev-18599	98	25	have	have	VERB
inlawrev-18599	98	26	an	an	DET
inlawrev-18599	98	27	occasional	occasional	ADJ
inlawrev-18599	98	28	sale	sale	NOUN
inlawrev-18599	98	29	exemption	exemption	NOUN
inlawrev-18599	98	30	)	)	PUNCT
inlawrev-18599	98	31	.	.	PUNCT
inlawrev-18599	99	1	556	556	NUM
inlawrev-18599	99	2	indiana	indiana	PROPN
inlawrev-18599	99	3	law	law	PROPN
inlawrev-18599	99	4	review	review	NOUN
inlawrev-18599	100	1	[	[	X
inlawrev-18599	100	2	vol	vol	NOUN
inlawrev-18599	100	3	.	.	PUNCT
inlawrev-18599	100	4	48:551	48:551	NUM
inlawrev-18599	100	5	as	as	SCONJ
inlawrev-18599	100	6	discussed	discuss	VERB
inlawrev-18599	100	7	in	in	ADP
inlawrev-18599	100	8	the	the	DET
inlawrev-18599	100	9	introduction	introduction	NOUN
inlawrev-18599	100	10	,	,	PUNCT
inlawrev-18599	100	11	this	this	DET
inlawrev-18599	100	12	article	article	NOUN
inlawrev-18599	100	13	analyzes	analyze	VERB
inlawrev-18599	100	14	the	the	DET
inlawrev-18599	100	15	occasional	occasional	ADJ
inlawrev-18599	100	16	sale	sale	NOUN
inlawrev-18599	100	17	exemption	exemption	NOUN
inlawrev-18599	100	18	with	with	ADP
inlawrev-18599	100	19	emphasis	emphasis	NOUN
inlawrev-18599	100	20	on	on	ADP
inlawrev-18599	100	21	states	state	NOUN
inlawrev-18599	100	22	that	that	PRON
inlawrev-18599	100	23	have	have	VERB
inlawrev-18599	100	24	narrow	narrow	ADJ
inlawrev-18599	100	25	occasional	occasional	ADJ
inlawrev-18599	100	26	sale	sale	NOUN
inlawrev-18599	100	27	exemptions	exemption	NOUN
inlawrev-18599	100	28	,	,	PUNCT
inlawrev-18599	100	29	or	or	CCONJ
inlawrev-18599	100	30	cumbersome	cumbersome	ADJ
inlawrev-18599	100	31	(	(	PUNCT
inlawrev-18599	100	32	perhaps	perhaps	ADV
inlawrev-18599	100	33	even	even	ADV
inlawrev-18599	100	34	counterintuitive	counterintuitive	ADJ
inlawrev-18599	100	35	)	)	PUNCT
inlawrev-18599	100	36	requirements	requirement	NOUN
inlawrev-18599	100	37	that	that	PRON
inlawrev-18599	100	38	must	must	AUX
inlawrev-18599	100	39	be	be	AUX
inlawrev-18599	100	40	satisfied	satisfied	ADJ
inlawrev-18599	100	41	in	in	ADP
inlawrev-18599	100	42	order	order	NOUN
inlawrev-18599	100	43	for	for	ADP
inlawrev-18599	100	44	the	the	DET
inlawrev-18599	100	45	occasional	occasional	ADJ
inlawrev-18599	100	46	sale	sale	NOUN
inlawrev-18599	100	47	exemption	exemption	NOUN
inlawrev-18599	100	48	to	to	PART
inlawrev-18599	100	49	apply	apply	VERB
inlawrev-18599	100	50	;	;	PUNCT
inlawrev-18599	100	51	additionally	additionally	ADV
inlawrev-18599	100	52	,	,	PUNCT
inlawrev-18599	100	53	it	it	PRON
inlawrev-18599	100	54	will	will	AUX
inlawrev-18599	100	55	touch	touch	VERB
inlawrev-18599	100	56	on	on	ADP
inlawrev-18599	100	57	those	those	DET
inlawrev-18599	100	58	states	state	NOUN
inlawrev-18599	100	59	that	that	PRON
inlawrev-18599	100	60	do	do	AUX
inlawrev-18599	100	61	not	not	PART
inlawrev-18599	100	62	have	have	VERB
inlawrev-18599	100	63	an	an	DET
inlawrev-18599	100	64	occasional	occasional	ADJ
inlawrev-18599	100	65	sale	sale	NOUN
inlawrev-18599	100	66	exemption	exemption	NOUN
inlawrev-18599	100	67	at	at	ADV
inlawrev-18599	100	68	all	all	ADV
inlawrev-18599	100	69	.	.	PUNCT
inlawrev-18599	101	1	that	that	PRON
inlawrev-18599	101	2	is	be	AUX
inlawrev-18599	101	3	to	to	PART
inlawrev-18599	101	4	say	say	VERB
inlawrev-18599	101	5	—	—	PUNCT
inlawrev-18599	101	6	this	this	DET
inlawrev-18599	101	7	article	article	NOUN
inlawrev-18599	101	8	focuses	focus	VERB
inlawrev-18599	101	9	on	on	ADP
inlawrev-18599	101	10	those	those	DET
inlawrev-18599	101	11	states	state	NOUN
inlawrev-18599	101	12	considered	consider	VERB
inlawrev-18599	101	13	traps	trap	NOUN
inlawrev-18599	101	14	for	for	ADP
inlawrev-18599	101	15	the	the	DET
inlawrev-18599	101	16	unwary	unwary	ADJ
inlawrev-18599	101	17	with	with	ADP
inlawrev-18599	101	18	respect	respect	NOUN
inlawrev-18599	101	19	to	to	ADP
inlawrev-18599	101	20	the	the	DET
inlawrev-18599	101	21	occasional	occasional	ADJ
inlawrev-18599	101	22	sale	sale	NOUN
inlawrev-18599	101	23	exemption	exemption	NOUN
inlawrev-18599	101	24	.	.	PUNCT
inlawrev-18599	102	1	the	the	DET
inlawrev-18599	102	2	decision	decision	NOUN
inlawrev-18599	102	3	to	to	PART
inlawrev-18599	102	4	put	put	VERB
inlawrev-18599	102	5	a	a	DET
inlawrev-18599	102	6	state	state	NOUN
inlawrev-18599	102	7	in	in	ADP
inlawrev-18599	102	8	the	the	DET
inlawrev-18599	102	9	trap	trap	NOUN
inlawrev-18599	102	10	for	for	ADP
inlawrev-18599	102	11	the	the	DET
inlawrev-18599	102	12	unwary	unwary	ADJ
inlawrev-18599	102	13	category	category	NOUN
inlawrev-18599	102	14	results	result	VERB
inlawrev-18599	102	15	from	from	ADP
inlawrev-18599	102	16	such	such	ADJ
inlawrev-18599	102	17	state	state	NOUN
inlawrev-18599	102	18	significantly	significantly	ADV
inlawrev-18599	102	19	deviating	deviate	VERB
inlawrev-18599	102	20	from	from	ADP
inlawrev-18599	102	21	what	what	PRON
inlawrev-18599	102	22	many	many	ADJ
inlawrev-18599	102	23	taxpayers	taxpayer	NOUN
inlawrev-18599	102	24	and	and	CCONJ
inlawrev-18599	102	25	practitioners	practitioner	NOUN
inlawrev-18599	102	26	might	might	AUX
inlawrev-18599	102	27	consider	consider	VERB
inlawrev-18599	102	28	the	the	DET
inlawrev-18599	102	29	typical	typical	ADJ
inlawrev-18599	102	30	occasional	occasional	ADJ
inlawrev-18599	102	31	sale	sale	NOUN
inlawrev-18599	102	32	exemption	exemption	NOUN
inlawrev-18599	102	33	:	:	PUNCT
inlawrev-18599	102	34	an	an	DET
inlawrev-18599	102	35	occasional	occasional	ADJ
inlawrev-18599	102	36	sale	sale	NOUN
inlawrev-18599	102	37	exemption	exemption	NOUN
inlawrev-18599	102	38	that	that	PRON
inlawrev-18599	102	39	broadly	broadly	ADV
inlawrev-18599	102	40	exempts	exempt	VERB
inlawrev-18599	102	41	the	the	DET
inlawrev-18599	102	42	sale	sale	NOUN
inlawrev-18599	102	43	of	of	ADP
inlawrev-18599	102	44	tpp	tpp	PROPN
inlawrev-18599	102	45	as	as	ADV
inlawrev-18599	102	46	long	long	ADV
inlawrev-18599	102	47	as	as	SCONJ
inlawrev-18599	102	48	the	the	DET
inlawrev-18599	102	49	seller	seller	NOUN
inlawrev-18599	102	50	is	be	AUX
inlawrev-18599	102	51	not	not	PART
inlawrev-18599	102	52	in	in	ADP
inlawrev-18599	102	53	the	the	DET
inlawrev-18599	102	54	business	business	NOUN
inlawrev-18599	102	55	of	of	ADP
inlawrev-18599	102	56	selling	sell	VERB
inlawrev-18599	102	57	such	such	ADJ
inlawrev-18599	102	58	tpp	tpp	PROPN
inlawrev-18599	102	59	(	(	PUNCT
inlawrev-18599	102	60	referred	refer	VERB
inlawrev-18599	102	61	to	to	ADP
inlawrev-18599	102	62	herein	herein	NOUN
inlawrev-18599	102	63	as	as	ADP
inlawrev-18599	102	64	the	the	DET
inlawrev-18599	102	65	“	"	PUNCT
inlawrev-18599	102	66	baseline	baseline	NOUN
inlawrev-18599	102	67	model	model	NOUN
inlawrev-18599	102	68	exemption”).41	exemption”).41	NOUN
inlawrev-18599	102	69	in	in	ADP
inlawrev-18599	102	70	addition	addition	NOUN
inlawrev-18599	102	71	,	,	PUNCT
inlawrev-18599	102	72	this	this	DET
inlawrev-18599	102	73	article	article	NOUN
inlawrev-18599	102	74	examines	examine	VERB
inlawrev-18599	102	75	whether	whether	SCONJ
inlawrev-18599	102	76	there	there	PRON
inlawrev-18599	102	77	are	be	VERB
inlawrev-18599	102	78	policy	policy	NOUN
inlawrev-18599	102	79	reasons	reason	NOUN
inlawrev-18599	102	80	that	that	PRON
inlawrev-18599	102	81	justify	justify	VERB
inlawrev-18599	102	82	the	the	DET
inlawrev-18599	102	83	trap	trap	NOUN
inlawrev-18599	102	84	for	for	ADP
inlawrev-18599	102	85	the	the	DET
inlawrev-18599	102	86	unwary	unwary	ADJ
inlawrev-18599	102	87	states	state	NOUN
inlawrev-18599	102	88	having	have	VERB
inlawrev-18599	102	89	narrow	narrow	ADJ
inlawrev-18599	102	90	,	,	PUNCT
inlawrev-18599	102	91	cumbersome	cumbersome	ADJ
inlawrev-18599	102	92	,	,	PUNCT
inlawrev-18599	102	93	and	and	CCONJ
inlawrev-18599	102	94	counterintuitive	counterintuitive	ADJ
inlawrev-18599	102	95	requirements	requirement	NOUN
inlawrev-18599	102	96	,	,	PUNCT
inlawrev-18599	102	97	or	or	CCONJ
inlawrev-18599	102	98	no	no	DET
inlawrev-18599	102	99	occasional	occasional	ADJ
inlawrev-18599	102	100	sale	sale	NOUN
inlawrev-18599	102	101	exemption	exemption	NOUN
inlawrev-18599	102	102	at	at	ADV
inlawrev-18599	102	103	all	all	ADV
inlawrev-18599	102	104	.	.	PUNCT
inlawrev-18599	103	1	if	if	SCONJ
inlawrev-18599	103	2	valid	valid	ADJ
inlawrev-18599	103	3	policy	policy	NOUN
inlawrev-18599	103	4	reasons	reason	NOUN
inlawrev-18599	103	5	do	do	AUX
inlawrev-18599	103	6	not	not	PART
inlawrev-18599	103	7	exist	exist	VERB
inlawrev-18599	103	8	,	,	PUNCT
inlawrev-18599	103	9	then	then	ADV
inlawrev-18599	103	10	this	this	DET
inlawrev-18599	103	11	article	article	NOUN
inlawrev-18599	103	12	will	will	AUX
inlawrev-18599	103	13	make	make	VERB
inlawrev-18599	103	14	recommendations	recommendation	NOUN
inlawrev-18599	103	15	as	as	ADP
inlawrev-18599	103	16	to	to	ADP
inlawrev-18599	103	17	how	how	SCONJ
inlawrev-18599	103	18	the	the	DET
inlawrev-18599	103	19	subject	subject	ADJ
inlawrev-18599	103	20	state	state	NOUN
inlawrev-18599	103	21	should	should	AUX
inlawrev-18599	103	22	consider	consider	VERB
inlawrev-18599	103	23	changing	change	VERB
inlawrev-18599	103	24	its	its	PRON
inlawrev-18599	103	25	requirements	requirement	NOUN
inlawrev-18599	103	26	for	for	ADP
inlawrev-18599	103	27	the	the	DET
inlawrev-18599	103	28	occasional	occasional	ADJ
inlawrev-18599	103	29	sale	sale	NOUN
inlawrev-18599	103	30	exemption	exemption	NOUN
inlawrev-18599	103	31	.	.	PUNCT
inlawrev-18599	104	1	this	this	DET
inlawrev-18599	104	2	article	article	NOUN
inlawrev-18599	104	3	focuses	focus	VERB
inlawrev-18599	104	4	solely	solely	ADV
inlawrev-18599	104	5	on	on	ADP
inlawrev-18599	104	6	the	the	DET
inlawrev-18599	104	7	occasional	occasional	ADJ
inlawrev-18599	104	8	sale	sale	NOUN
inlawrev-18599	104	9	exemption	exemption	NOUN
inlawrev-18599	104	10	in	in	ADP
inlawrev-18599	104	11	the	the	DET
inlawrev-18599	104	12	context	context	NOUN
inlawrev-18599	104	13	of	of	ADP
inlawrev-18599	104	14	asset	asset	NOUN
inlawrev-18599	104	15	sales.42	sales.42	NOUN
inlawrev-18599	104	16	in	in	ADP
inlawrev-18599	104	17	analyzing	analyze	VERB
inlawrev-18599	104	18	the	the	DET
inlawrev-18599	104	19	occasional	occasional	ADJ
inlawrev-18599	104	20	sale	sale	NOUN
inlawrev-18599	104	21	exemption	exemption	NOUN
inlawrev-18599	104	22	,	,	PUNCT
inlawrev-18599	104	23	this	this	DET
inlawrev-18599	104	24	article	article	NOUN
inlawrev-18599	104	25	assumes	assume	VERB
inlawrev-18599	104	26	(	(	PUNCT
inlawrev-18599	104	27	1	1	X
inlawrev-18599	104	28	)	)	PUNCT
inlawrev-18599	104	29	the	the	DET
inlawrev-18599	104	30	transaction	transaction	NOUN
inlawrev-18599	104	31	is	be	AUX
inlawrev-18599	104	32	a	a	DET
inlawrev-18599	104	33	taxable	taxable	ADJ
inlawrev-18599	104	34	transaction;43	transaction;43	NOUN
inlawrev-18599	104	35	(	(	PUNCT
inlawrev-18599	104	36	2	2	NUM
inlawrev-18599	104	37	)	)	PUNCT
inlawrev-18599	104	38	the	the	DET
inlawrev-18599	104	39	buyer	buyer	NOUN
inlawrev-18599	104	40	and	and	CCONJ
inlawrev-18599	104	41	seller	seller	NOUN
inlawrev-18599	104	42	are	be	AUX
inlawrev-18599	104	43	unrelated	unrelated	ADJ
inlawrev-18599	104	44	parties	party	NOUN
inlawrev-18599	104	45	;	;	PUNCT
inlawrev-18599	104	46	(	(	PUNCT
inlawrev-18599	104	47	3	3	X
inlawrev-18599	104	48	)	)	PUNCT
inlawrev-18599	104	49	the	the	DET
inlawrev-18599	104	50	seller	seller	NOUN
inlawrev-18599	104	51	is	be	AUX
inlawrev-18599	104	52	not	not	PART
inlawrev-18599	104	53	in	in	ADP
inlawrev-18599	104	54	the	the	DET
inlawrev-18599	104	55	business	business	NOUN
inlawrev-18599	104	56	of	of	ADP
inlawrev-18599	104	57	selling	sell	VERB
inlawrev-18599	104	58	the	the	DET
inlawrev-18599	104	59	tpp	tpp	PROPN
inlawrev-18599	104	60	being	be	AUX
inlawrev-18599	104	61	transferred	transfer	VERB
inlawrev-18599	104	62	,	,	PUNCT
inlawrev-18599	104	63	except	except	SCONJ
inlawrev-18599	104	64	for	for	ADP
inlawrev-18599	104	65	inventory	inventory	NOUN
inlawrev-18599	104	66	;	;	PUNCT
inlawrev-18599	104	67	(	(	PUNCT
inlawrev-18599	104	68	4	4	X
inlawrev-18599	104	69	)	)	PUNCT
inlawrev-18599	104	70	the	the	DET
inlawrev-18599	104	71	sale	sale	NOUN
inlawrev-18599	104	72	is	be	AUX
inlawrev-18599	104	73	not	not	PART
inlawrev-18599	104	74	a	a	DET
inlawrev-18599	104	75	reorganization	reorganization	NOUN
inlawrev-18599	104	76	;	;	PUNCT
inlawrev-18599	104	77	(	(	PUNCT
inlawrev-18599	104	78	5	5	X
inlawrev-18599	104	79	)	)	PUNCT
inlawrev-18599	104	80	the	the	DET
inlawrev-18599	104	81	sale	sale	NOUN
inlawrev-18599	104	82	is	be	AUX
inlawrev-18599	104	83	not	not	PART
inlawrev-18599	104	84	made	make	VERB
inlawrev-18599	104	85	through	through	ADP
inlawrev-18599	104	86	an	an	DET
inlawrev-18599	104	87	auctioneer	auctioneer	NOUN
inlawrev-18599	104	88	;	;	PUNCT
inlawrev-18599	104	89	and	and	CCONJ
inlawrev-18599	104	90	(	(	PUNCT
inlawrev-18599	104	91	6	6	X
inlawrev-18599	104	92	)	)	PUNCT
inlawrev-18599	104	93	the	the	DET
inlawrev-18599	104	94	sale	sale	NOUN
inlawrev-18599	104	95	does	do	AUX
inlawrev-18599	104	96	not	not	PART
inlawrev-18599	104	97	involve	involve	VERB
inlawrev-18599	104	98	a	a	DET
inlawrev-18599	104	99	liquidation	liquidation	NOUN
inlawrev-18599	104	100	or	or	CCONJ
inlawrev-18599	104	101	foreclosure.44	foreclosure.44	VERB
inlawrev-18599	104	102	notably	notably	ADV
inlawrev-18599	104	103	,	,	PUNCT
inlawrev-18599	104	104	many	many	ADJ
inlawrev-18599	104	105	occasional	occasional	ADJ
inlawrev-18599	104	106	sale	sale	NOUN
inlawrev-18599	104	107	exemptions	exemption	NOUN
inlawrev-18599	104	108	do	do	AUX
inlawrev-18599	104	109	not	not	PART
inlawrev-18599	104	110	exempt	exempt	VERB
inlawrev-18599	104	111	from	from	ADP
inlawrev-18599	104	112	tax	tax	NOUN
inlawrev-18599	104	113	the	the	DET
inlawrev-18599	104	114	transfer	transfer	NOUN
inlawrev-18599	104	115	of	of	ADP
inlawrev-18599	104	116	motor	motor	NOUN
inlawrev-18599	104	117	vehicles	vehicle	NOUN
inlawrev-18599	104	118	or	or	CCONJ
inlawrev-18599	104	119	other	other	ADJ
inlawrev-18599	104	120	tpp	tpp	PROPN
inlawrev-18599	104	121	for	for	ADP
inlawrev-18599	104	122	which	which	PRON
inlawrev-18599	104	123	state	state	NOUN
inlawrev-18599	104	124	law	law	NOUN
inlawrev-18599	104	125	requires	require	VERB
inlawrev-18599	104	126	a	a	DET
inlawrev-18599	104	127	title.45	title.45	PROPN
inlawrev-18599	104	128	as	as	SCONJ
inlawrev-18599	104	129	this	this	PRON
inlawrev-18599	104	130	is	be	AUX
inlawrev-18599	104	131	a	a	DET
inlawrev-18599	104	132	common	common	ADJ
inlawrev-18599	104	133	type	type	NOUN
inlawrev-18599	104	134	of	of	ADP
inlawrev-18599	104	135	tpp	tpp	PROPN
inlawrev-18599	104	136	not	not	PART
inlawrev-18599	104	137	generally	generally	ADV
inlawrev-18599	104	138	covered	cover	VERB
inlawrev-18599	104	139	by	by	ADP
inlawrev-18599	104	140	occasional	occasional	ADJ
inlawrev-18599	104	141	sale	sale	NOUN
inlawrev-18599	104	142	exemptions	exemption	NOUN
inlawrev-18599	104	143	,	,	PUNCT
inlawrev-18599	104	144	this	this	DET
inlawrev-18599	104	145	article	article	NOUN
inlawrev-18599	104	146	does	do	AUX
inlawrev-18599	104	147	not	not	PART
inlawrev-18599	104	148	put	put	VERB
inlawrev-18599	104	149	a	a	DET
inlawrev-18599	104	150	state	state	NOUN
inlawrev-18599	104	151	in	in	ADP
inlawrev-18599	104	152	the	the	DET
inlawrev-18599	104	153	trap	trap	NOUN
inlawrev-18599	104	154	for	for	ADP
inlawrev-18599	104	155	the	the	DET
inlawrev-18599	104	156	unwary	unwary	ADJ
inlawrev-18599	104	157	category	category	NOUN
inlawrev-18599	104	158	simply	simply	ADV
inlawrev-18599	104	159	because	because	SCONJ
inlawrev-18599	104	160	such	such	ADJ
inlawrev-18599	104	161	state	state	NOUN
inlawrev-18599	104	162	’s	’s	PART
inlawrev-18599	104	163	occasional	occasional	ADJ
inlawrev-18599	104	164	sale	sale	NOUN
inlawrev-18599	104	165	exemption	exemption	NOUN
inlawrev-18599	104	166	does	do	AUX
inlawrev-18599	104	167	not	not	PART
inlawrev-18599	104	168	extend	extend	VERB
inlawrev-18599	104	169	to	to	PART
inlawrev-18599	104	170	cover	cover	VERB
inlawrev-18599	104	171	the	the	DET
inlawrev-18599	104	172	transfer	transfer	NOUN
inlawrev-18599	104	173	of	of	ADP
inlawrev-18599	104	174	motor	motor	NOUN
inlawrev-18599	104	175	vehicles	vehicle	NOUN
inlawrev-18599	104	176	or	or	CCONJ
inlawrev-18599	104	177	other	other	ADJ
inlawrev-18599	104	178	titled	title	VERB
inlawrev-18599	104	179	assets	asset	NOUN
inlawrev-18599	104	180	.	.	PUNCT
inlawrev-18599	105	1	41	41	NUM
inlawrev-18599	105	2	.	.	PUNCT
inlawrev-18599	106	1	see	see	VERB
inlawrev-18599	106	2	generally	generally	ADV
inlawrev-18599	106	3	67b	67b	NOUN
inlawrev-18599	106	4	am	be	AUX
inlawrev-18599	106	5	.	.	PUNCT
inlawrev-18599	107	1	jur	jur	PROPN
inlawrev-18599	107	2	.	.	PUNCT
inlawrev-18599	107	3	2d	2d	PROPN
inlawrev-18599	107	4	sales	sale	NOUN
inlawrev-18599	107	5	and	and	CCONJ
inlawrev-18599	107	6	use	use	VERB
inlawrev-18599	107	7	taxes	taxis	NOUN
inlawrev-18599	107	8	§	§	PROPN
inlawrev-18599	107	9	97	97	NUM
inlawrev-18599	107	10	(	(	PUNCT
inlawrev-18599	107	11	2014	2014	NUM
inlawrev-18599	107	12	)	)	PUNCT
inlawrev-18599	107	13	(	(	PUNCT
inlawrev-18599	107	14	providing	provide	VERB
inlawrev-18599	107	15	definition	definition	NOUN
inlawrev-18599	107	16	of	of	ADP
inlawrev-18599	107	17	“	"	PUNCT
inlawrev-18599	107	18	casual	casual	ADJ
inlawrev-18599	107	19	”	"	PUNCT
inlawrev-18599	107	20	sale	sale	NOUN
inlawrev-18599	107	21	)	)	PUNCT
inlawrev-18599	107	22	;	;	PUNCT
inlawrev-18599	107	23	noonan	noonan	PROPN
inlawrev-18599	107	24	&	&	CCONJ
inlawrev-18599	107	25	enders	ender	NOUN
inlawrev-18599	107	26	,	,	PUNCT
inlawrev-18599	107	27	supra	supra	PROPN
inlawrev-18599	107	28	note	note	NOUN
inlawrev-18599	107	29	22	22	NUM
inlawrev-18599	107	30	,	,	PUNCT
inlawrev-18599	107	31	at	at	ADP
inlawrev-18599	107	32	119	119	NUM
inlawrev-18599	107	33	(	(	PUNCT
inlawrev-18599	107	34	“	"	PUNCT
inlawrev-18599	107	35	most	most	ADJ
inlawrev-18599	107	36	states	state	NOUN
inlawrev-18599	107	37	maintain	maintain	VERB
inlawrev-18599	107	38	an	an	DET
inlawrev-18599	107	39	‘	'	PUNCT
inlawrev-18599	107	40	occasional	occasional	ADJ
inlawrev-18599	107	41	or	or	CCONJ
inlawrev-18599	107	42	isolated	isolated	ADJ
inlawrev-18599	107	43	sales	sale	NOUN
inlawrev-18599	107	44	’	'	PUNCT
inlawrev-18599	107	45	exemption	exemption	NOUN
inlawrev-18599	107	46	that	that	PRON
inlawrev-18599	107	47	can	can	AUX
inlawrev-18599	107	48	be	be	AUX
inlawrev-18599	107	49	applied	apply	VERB
inlawrev-18599	107	50	to	to	ADP
inlawrev-18599	107	51	asset	asset	NOUN
inlawrev-18599	107	52	purchases	purchase	NOUN
inlawrev-18599	107	53	.	.	PUNCT
inlawrev-18599	108	1	those	those	DET
inlawrev-18599	108	2	exemptions	exemption	NOUN
inlawrev-18599	108	3	typically	typically	ADV
inlawrev-18599	108	4	apply	apply	VERB
inlawrev-18599	108	5	to	to	ADP
inlawrev-18599	108	6	transactions	transaction	NOUN
inlawrev-18599	108	7	that	that	PRON
inlawrev-18599	108	8	do	do	AUX
inlawrev-18599	108	9	not	not	PART
inlawrev-18599	108	10	regularly	regularly	ADV
inlawrev-18599	108	11	occur	occur	VERB
inlawrev-18599	108	12	.	.	PUNCT
inlawrev-18599	109	1	for	for	ADP
inlawrev-18599	109	2	example	example	NOUN
inlawrev-18599	109	3	,	,	PUNCT
inlawrev-18599	109	4	if	if	SCONJ
inlawrev-18599	109	5	a	a	DET
inlawrev-18599	109	6	couple	couple	NOUN
inlawrev-18599	109	7	sells	sell	VERB
inlawrev-18599	109	8	an	an	DET
inlawrev-18599	109	9	old	old	ADJ
inlawrev-18599	109	10	piece	piece	NOUN
inlawrev-18599	109	11	of	of	ADP
inlawrev-18599	109	12	furniture	furniture	NOUN
inlawrev-18599	109	13	because	because	SCONJ
inlawrev-18599	109	14	they	they	PRON
inlawrev-18599	109	15	recently	recently	ADV
inlawrev-18599	109	16	purchased	purchase	VERB
inlawrev-18599	109	17	a	a	DET
inlawrev-18599	109	18	new	new	ADJ
inlawrev-18599	109	19	living	living	NOUN
inlawrev-18599	109	20	room	room	NOUN
inlawrev-18599	109	21	set	set	NOUN
inlawrev-18599	109	22	,	,	PUNCT
inlawrev-18599	109	23	the	the	DET
inlawrev-18599	109	24	sale	sale	NOUN
inlawrev-18599	109	25	may	may	AUX
inlawrev-18599	109	26	be	be	AUX
inlawrev-18599	109	27	exempt	exempt	ADJ
inlawrev-18599	109	28	from	from	ADP
inlawrev-18599	109	29	tax	tax	NOUN
inlawrev-18599	109	30	because	because	SCONJ
inlawrev-18599	109	31	the	the	DET
inlawrev-18599	109	32	couple	couple	NOUN
inlawrev-18599	109	33	does	do	AUX
inlawrev-18599	109	34	not	not	PART
inlawrev-18599	109	35	typically	typically	ADV
inlawrev-18599	109	36	sell	sell	VERB
inlawrev-18599	109	37	their	their	PRON
inlawrev-18599	109	38	furniture	furniture	NOUN
inlawrev-18599	109	39	.	.	PUNCT
inlawrev-18599	110	1	similarly	similarly	ADV
inlawrev-18599	110	2	,	,	PUNCT
inlawrev-18599	110	3	one	one	PRON
inlawrev-18599	110	4	can	can	AUX
inlawrev-18599	110	5	apply	apply	VERB
inlawrev-18599	110	6	this	this	DET
inlawrev-18599	110	7	exemption	exemption	NOUN
inlawrev-18599	110	8	to	to	ADP
inlawrev-18599	110	9	asset	asset	NOUN
inlawrev-18599	110	10	sales	sale	NOUN
inlawrev-18599	110	11	because	because	SCONJ
inlawrev-18599	110	12	businesses	business	NOUN
inlawrev-18599	110	13	are	be	AUX
inlawrev-18599	110	14	not	not	PART
inlawrev-18599	110	15	typically	typically	ADV
inlawrev-18599	110	16	in	in	ADP
inlawrev-18599	110	17	the	the	DET
inlawrev-18599	110	18	business	business	NOUN
inlawrev-18599	110	19	of	of	ADP
inlawrev-18599	110	20	selling	sell	VERB
inlawrev-18599	110	21	their	their	PRON
inlawrev-18599	110	22	assets	asset	NOUN
inlawrev-18599	110	23	.	.	PUNCT
inlawrev-18599	111	1	rather	rather	ADV
inlawrev-18599	111	2	,	,	PUNCT
inlawrev-18599	111	3	they	they	PRON
inlawrev-18599	111	4	sell	sell	VERB
inlawrev-18599	111	5	their	their	PRON
inlawrev-18599	111	6	inventory	inventory	NOUN
inlawrev-18599	111	7	.	.	PUNCT
inlawrev-18599	112	1	thus	thus	ADV
inlawrev-18599	112	2	,	,	PUNCT
inlawrev-18599	112	3	because	because	SCONJ
inlawrev-18599	112	4	an	an	DET
inlawrev-18599	112	5	asset	asset	NOUN
inlawrev-18599	112	6	sale	sale	NOUN
inlawrev-18599	112	7	is	be	AUX
inlawrev-18599	112	8	not	not	PART
inlawrev-18599	112	9	a	a	DET
inlawrev-18599	112	10	typical	typical	ADJ
inlawrev-18599	112	11	transaction	transaction	NOUN
inlawrev-18599	112	12	for	for	ADP
inlawrev-18599	112	13	most	most	ADJ
inlawrev-18599	112	14	businesses	business	NOUN
inlawrev-18599	112	15	,	,	PUNCT
inlawrev-18599	112	16	the	the	DET
inlawrev-18599	112	17	isolated	isolated	ADJ
inlawrev-18599	112	18	or	or	CCONJ
inlawrev-18599	112	19	occasional	occasional	ADJ
inlawrev-18599	112	20	sale	sale	NOUN
inlawrev-18599	112	21	exemption	exemption	NOUN
inlawrev-18599	112	22	may	may	AUX
inlawrev-18599	112	23	apply	apply	VERB
inlawrev-18599	112	24	.	.	PUNCT
inlawrev-18599	112	25	”	"	PUNCT
inlawrev-18599	112	26	)	)	PUNCT
inlawrev-18599	112	27	.	.	PUNCT
inlawrev-18599	113	1	42	42	NUM
inlawrev-18599	113	2	.	.	PUNCT
inlawrev-18599	114	1	for	for	ADP
inlawrev-18599	114	2	example	example	NOUN
inlawrev-18599	114	3	,	,	PUNCT
inlawrev-18599	114	4	this	this	DET
inlawrev-18599	114	5	article	article	NOUN
inlawrev-18599	114	6	does	do	AUX
inlawrev-18599	114	7	not	not	PART
inlawrev-18599	114	8	address	address	VERB
inlawrev-18599	114	9	sales	sale	NOUN
inlawrev-18599	114	10	tax	tax	NOUN
inlawrev-18599	114	11	and	and	CCONJ
inlawrev-18599	114	12	the	the	DET
inlawrev-18599	114	13	occasional	occasional	ADJ
inlawrev-18599	114	14	sale	sale	NOUN
inlawrev-18599	114	15	exemption	exemption	NOUN
inlawrev-18599	114	16	in	in	ADP
inlawrev-18599	114	17	the	the	DET
inlawrev-18599	114	18	context	context	NOUN
inlawrev-18599	114	19	of	of	ADP
inlawrev-18599	114	20	tax	tax	NOUN
inlawrev-18599	114	21	-	-	PUNCT
inlawrev-18599	114	22	free	free	ADJ
inlawrev-18599	114	23	reorganizations	reorganization	NOUN
inlawrev-18599	114	24	.	.	PUNCT
inlawrev-18599	115	1	for	for	ADP
inlawrev-18599	115	2	a	a	DET
inlawrev-18599	115	3	detailed	detailed	ADJ
inlawrev-18599	115	4	discussion	discussion	NOUN
inlawrev-18599	115	5	of	of	ADP
inlawrev-18599	115	6	sales	sale	NOUN
inlawrev-18599	115	7	tax	tax	NOUN
inlawrev-18599	115	8	issues	issue	NOUN
inlawrev-18599	115	9	in	in	ADP
inlawrev-18599	115	10	tax	tax	NOUN
inlawrev-18599	115	11	-	-	PUNCT
inlawrev-18599	115	12	free	free	ADJ
inlawrev-18599	115	13	transactions	transaction	NOUN
inlawrev-18599	115	14	,	,	PUNCT
inlawrev-18599	115	15	see	see	VERB
inlawrev-18599	115	16	generally	generally	ADV
inlawrev-18599	115	17	lieberman	lieberman	PROPN
inlawrev-18599	115	18	,	,	PUNCT
inlawrev-18599	115	19	supra	supra	PROPN
inlawrev-18599	115	20	note	note	PROPN
inlawrev-18599	115	21	21	21	NUM
inlawrev-18599	115	22	,	,	PUNCT
inlawrev-18599	115	23	at	at	ADP
inlawrev-18599	115	24	30	30	NUM
inlawrev-18599	115	25	-	-	SYM
inlawrev-18599	115	26	35	35	NUM
inlawrev-18599	115	27	and	and	CCONJ
inlawrev-18599	115	28	schler	schler	NOUN
inlawrev-18599	115	29	,	,	PUNCT
inlawrev-18599	115	30	supra	supra	ADJ
inlawrev-18599	115	31	note	note	NOUN
inlawrev-18599	115	32	9	9	NUM
inlawrev-18599	115	33	,	,	PUNCT
inlawrev-18599	115	34	at	at	ADP
inlawrev-18599	115	35	882	882	NUM
inlawrev-18599	115	36	-	-	SYM
inlawrev-18599	115	37	86	86	NUM
inlawrev-18599	115	38	.	.	PUNCT
inlawrev-18599	116	1	43	43	NUM
inlawrev-18599	116	2	.	.	PUNCT
inlawrev-18599	117	1	see	see	VERB
inlawrev-18599	117	2	supra	supra	PROPN
inlawrev-18599	117	3	note	note	PROPN
inlawrev-18599	117	4	42	42	NUM
inlawrev-18599	117	5	and	and	CCONJ
inlawrev-18599	117	6	accompanying	accompany	VERB
inlawrev-18599	117	7	text	text	NOUN
inlawrev-18599	117	8	.	.	PUNCT
inlawrev-18599	118	1	44	44	NUM
inlawrev-18599	118	2	.	.	PUNCT
inlawrev-18599	119	1	see	see	VERB
inlawrev-18599	119	2	supra	supra	PROPN
inlawrev-18599	119	3	note	note	PROPN
inlawrev-18599	119	4	42	42	NUM
inlawrev-18599	119	5	and	and	CCONJ
inlawrev-18599	119	6	accompanying	accompany	VERB
inlawrev-18599	119	7	text	text	NOUN
inlawrev-18599	119	8	.	.	PUNCT
inlawrev-18599	120	1	45	45	NUM
inlawrev-18599	120	2	.	.	PUNCT
inlawrev-18599	121	1	see	see	VERB
inlawrev-18599	121	2	generally	generally	ADV
inlawrev-18599	121	3	hellerstein	hellerstein	VERB
inlawrev-18599	121	4	et	et	PROPN
inlawrev-18599	121	5	al	al	PROPN
inlawrev-18599	121	6	.	.	PROPN
inlawrev-18599	121	7	,	,	PUNCT
inlawrev-18599	121	8	supra	supra	PROPN
inlawrev-18599	121	9	note	note	PROPN
inlawrev-18599	121	10	24	24	NUM
inlawrev-18599	121	11	,	,	PUNCT
inlawrev-18599	121	12	at	at	ADP
inlawrev-18599	121	13	715	715	NUM
inlawrev-18599	121	14	(	(	PUNCT
inlawrev-18599	121	15	discussing	discuss	VERB
inlawrev-18599	121	16	miscellaneous	miscellaneous	ADJ
inlawrev-18599	121	17	exemptions	exemption	NOUN
inlawrev-18599	121	18	and	and	CCONJ
inlawrev-18599	121	19	exclusions	exclusion	NOUN
inlawrev-18599	121	20	from	from	ADP
inlawrev-18599	121	21	sales	sale	NOUN
inlawrev-18599	121	22	and	and	CCONJ
inlawrev-18599	121	23	use	use	VERB
inlawrev-18599	121	24	taxes	taxis	NOUN
inlawrev-18599	121	25	,	,	PUNCT
inlawrev-18599	121	26	including	include	VERB
inlawrev-18599	121	27	occasional	occasional	ADJ
inlawrev-18599	121	28	sale	sale	NOUN
inlawrev-18599	121	29	exemptions	exemption	NOUN
inlawrev-18599	121	30	)	)	PUNCT
inlawrev-18599	121	31	.	.	PUNCT
inlawrev-18599	122	1	2015	2015	NUM
inlawrev-18599	122	2	]	]	PUNCT
inlawrev-18599	122	3	asset	asset	NOUN
inlawrev-18599	122	4	acquisitions	acquisition	NOUN
inlawrev-18599	122	5	557	557	NUM
inlawrev-18599	122	6	additionally	additionally	ADV
inlawrev-18599	122	7	,	,	PUNCT
inlawrev-18599	122	8	occasional	occasional	ADJ
inlawrev-18599	122	9	sale	sale	NOUN
inlawrev-18599	122	10	exemptions	exemption	NOUN
inlawrev-18599	122	11	generally	generally	ADV
inlawrev-18599	122	12	do	do	AUX
inlawrev-18599	122	13	not	not	PART
inlawrev-18599	122	14	operate	operate	VERB
inlawrev-18599	122	15	to	to	PART
inlawrev-18599	122	16	exempt	exempt	VERB
inlawrev-18599	122	17	tpp	tpp	PROPN
inlawrev-18599	122	18	sold	sell	VERB
inlawrev-18599	122	19	by	by	ADP
inlawrev-18599	122	20	the	the	DET
inlawrev-18599	122	21	seller	seller	NOUN
inlawrev-18599	122	22	as	as	ADP
inlawrev-18599	122	23	part	part	NOUN
inlawrev-18599	122	24	of	of	ADP
inlawrev-18599	122	25	the	the	DET
inlawrev-18599	122	26	seller	seller	NOUN
inlawrev-18599	122	27	’s	’s	PART
inlawrev-18599	122	28	ordinary	ordinary	ADJ
inlawrev-18599	122	29	course	course	NOUN
inlawrev-18599	122	30	of	of	ADP
inlawrev-18599	122	31	business	business	NOUN
inlawrev-18599	122	32	(	(	PUNCT
inlawrev-18599	122	33	e.g.	e.g.	ADV
inlawrev-18599	122	34	,	,	PUNCT
inlawrev-18599	122	35	inventory).46	inventory).46	PROPN
inlawrev-18599	122	36	although	although	SCONJ
inlawrev-18599	122	37	the	the	DET
inlawrev-18599	122	38	transfer	transfer	NOUN
inlawrev-18599	122	39	of	of	ADP
inlawrev-18599	122	40	inventory	inventory	NOUN
inlawrev-18599	122	41	as	as	ADP
inlawrev-18599	122	42	part	part	NOUN
inlawrev-18599	122	43	of	of	ADP
inlawrev-18599	122	44	an	an	DET
inlawrev-18599	122	45	asset	asset	NOUN
inlawrev-18599	122	46	sale	sale	NOUN
inlawrev-18599	122	47	would	would	AUX
inlawrev-18599	122	48	not	not	PART
inlawrev-18599	122	49	be	be	AUX
inlawrev-18599	122	50	exempt	exempt	ADJ
inlawrev-18599	122	51	from	from	ADP
inlawrev-18599	122	52	sales	sale	NOUN
inlawrev-18599	122	53	tax	tax	NOUN
inlawrev-18599	122	54	under	under	ADP
inlawrev-18599	122	55	an	an	DET
inlawrev-18599	122	56	occasional	occasional	ADJ
inlawrev-18599	122	57	sale	sale	NOUN
inlawrev-18599	122	58	exemption	exemption	NOUN
inlawrev-18599	122	59	,	,	PUNCT
inlawrev-18599	122	60	states	state	NOUN
inlawrev-18599	122	61	have	have	VERB
inlawrev-18599	122	62	another	another	DET
inlawrev-18599	122	63	exemption	exemption	NOUN
inlawrev-18599	122	64	,	,	PUNCT
inlawrev-18599	122	65	commonly	commonly	ADV
inlawrev-18599	122	66	called	call	VERB
inlawrev-18599	122	67	a	a	DET
inlawrev-18599	122	68	“	"	PUNCT
inlawrev-18599	122	69	resale	resale	NOUN
inlawrev-18599	122	70	exemption	exemption	NOUN
inlawrev-18599	122	71	,	,	PUNCT
inlawrev-18599	122	72	”	"	PUNCT
inlawrev-18599	122	73	that	that	PRON
inlawrev-18599	122	74	would	would	AUX
inlawrev-18599	122	75	exempt	exempt	VERB
inlawrev-18599	122	76	the	the	DET
inlawrev-18599	122	77	inventory	inventory	NOUN
inlawrev-18599	122	78	component	component	NOUN
inlawrev-18599	122	79	of	of	ADP
inlawrev-18599	122	80	an	an	DET
inlawrev-18599	122	81	asset	asset	NOUN
inlawrev-18599	122	82	sale.47	sale.47	PROPN
inlawrev-18599	122	83	because	because	SCONJ
inlawrev-18599	122	84	a	a	DET
inlawrev-18599	122	85	resale	resale	NOUN
inlawrev-18599	122	86	exemption	exemption	NOUN
inlawrev-18599	122	87	is	be	AUX
inlawrev-18599	122	88	generally	generally	ADV
inlawrev-18599	122	89	available	available	ADJ
inlawrev-18599	122	90	in	in	ADP
inlawrev-18599	122	91	all	all	DET
inlawrev-18599	122	92	states	state	NOUN
inlawrev-18599	122	93	,	,	PUNCT
inlawrev-18599	122	94	this	this	DET
inlawrev-18599	122	95	article	article	NOUN
inlawrev-18599	122	96	will	will	AUX
inlawrev-18599	122	97	not	not	PART
inlawrev-18599	122	98	analyze	analyze	VERB
inlawrev-18599	122	99	the	the	DET
inlawrev-18599	122	100	resale	resale	NOUN
inlawrev-18599	122	101	exemption.48	exemption.48	PROPN
inlawrev-18599	122	102	ii	ii	PROPN
inlawrev-18599	122	103	.	.	PUNCT
inlawrev-18599	123	1	trap	trap	NOUN
inlawrev-18599	123	2	for	for	ADP
inlawrev-18599	123	3	the	the	DET
inlawrev-18599	123	4	unwary	unwary	ADJ
inlawrev-18599	123	5	states	state	NOUN
inlawrev-18599	123	6	part	part	PROPN
inlawrev-18599	123	7	ii	ii	PROPN
inlawrev-18599	123	8	examines	examine	VERB
inlawrev-18599	123	9	the	the	DET
inlawrev-18599	123	10	states	state	NOUN
inlawrev-18599	123	11	fitting	fit	VERB
inlawrev-18599	123	12	into	into	ADP
inlawrev-18599	123	13	the	the	DET
inlawrev-18599	123	14	“	"	PUNCT
inlawrev-18599	123	15	trap	trap	NOUN
inlawrev-18599	123	16	for	for	ADP
inlawrev-18599	123	17	the	the	DET
inlawrev-18599	123	18	unwary	unwary	ADJ
inlawrev-18599	123	19	”	"	PUNCT
inlawrev-18599	123	20	category	category	NOUN
inlawrev-18599	123	21	with	with	ADP
inlawrev-18599	123	22	respect	respect	NOUN
inlawrev-18599	123	23	to	to	ADP
inlawrev-18599	123	24	the	the	DET
inlawrev-18599	123	25	occasional	occasional	ADJ
inlawrev-18599	123	26	sale	sale	NOUN
inlawrev-18599	123	27	exemption	exemption	NOUN
inlawrev-18599	123	28	either	either	CCONJ
inlawrev-18599	123	29	because	because	SCONJ
inlawrev-18599	123	30	(	(	PUNCT
inlawrev-18599	123	31	1	1	X
inlawrev-18599	123	32	)	)	PUNCT
inlawrev-18599	123	33	the	the	DET
inlawrev-18599	123	34	state	state	NOUN
inlawrev-18599	123	35	has	have	VERB
inlawrev-18599	123	36	a	a	DET
inlawrev-18599	123	37	narrow	narrow	ADJ
inlawrev-18599	123	38	occasional	occasional	ADJ
inlawrev-18599	123	39	sale	sale	NOUN
inlawrev-18599	123	40	exemption	exemption	NOUN
inlawrev-18599	123	41	,	,	PUNCT
inlawrev-18599	123	42	or	or	CCONJ
inlawrev-18599	123	43	cumbersome	cumbersome	ADJ
inlawrev-18599	123	44	or	or	CCONJ
inlawrev-18599	123	45	counterintuitive	counterintuitive	ADJ
inlawrev-18599	123	46	requirements	requirement	NOUN
inlawrev-18599	123	47	that	that	PRON
inlawrev-18599	123	48	must	must	AUX
inlawrev-18599	123	49	be	be	AUX
inlawrev-18599	123	50	satisfied;49	satisfied;49	NOUN
inlawrev-18599	123	51	or	or	CCONJ
inlawrev-18599	123	52	(	(	PUNCT
inlawrev-18599	123	53	2	2	X
inlawrev-18599	123	54	)	)	PUNCT
inlawrev-18599	123	55	the	the	DET
inlawrev-18599	123	56	state	state	NOUN
inlawrev-18599	123	57	does	do	AUX
inlawrev-18599	123	58	not	not	PART
inlawrev-18599	123	59	have	have	VERB
inlawrev-18599	123	60	an	an	DET
inlawrev-18599	123	61	occasional	occasional	ADJ
inlawrev-18599	123	62	sale	sale	NOUN
inlawrev-18599	123	63	exemption	exemption	NOUN
inlawrev-18599	123	64	.	.	PUNCT
inlawrev-18599	124	1	a.	a.	PROPN
inlawrev-18599	124	2	alabama	alabama	PROPN
inlawrev-18599	124	3	alabama	alabama	PROPN
inlawrev-18599	124	4	code	code	PROPN
inlawrev-18599	124	5	section	section	PROPN
inlawrev-18599	124	6	40	40	NUM
inlawrev-18599	124	7	-	-	SYM
inlawrev-18599	124	8	23	23	NUM
inlawrev-18599	124	9	-	-	PUNCT
inlawrev-18599	124	10	2(1	2(1	NUM
inlawrev-18599	124	11	)	)	PUNCT
inlawrev-18599	124	12	levies	levy	VERB
inlawrev-18599	124	13	a	a	DET
inlawrev-18599	124	14	sales	sale	NOUN
inlawrev-18599	124	15	tax	tax	NOUN
inlawrev-18599	124	16	“	"	PUNCT
inlawrev-18599	124	17	[	[	X
inlawrev-18599	124	18	u]pon	u]pon	ADP
inlawrev-18599	124	19	every	every	DET
inlawrev-18599	124	20	person	person	NOUN
inlawrev-18599	124	21	,	,	PUNCT
inlawrev-18599	124	22	firm	firm	NOUN
inlawrev-18599	124	23	,	,	PUNCT
inlawrev-18599	124	24	or	or	CCONJ
inlawrev-18599	124	25	corporation	corporation	NOUN
inlawrev-18599	124	26	.	.	PUNCT
inlawrev-18599	124	27	.	.	PUNCT
inlawrev-18599	125	1	.	.	PUNCT
inlawrev-18599	126	1	engaged	engage	VERB
inlawrev-18599	126	2	or	or	CCONJ
inlawrev-18599	126	3	continuing	continue	VERB
inlawrev-18599	126	4	within	within	ADP
inlawrev-18599	126	5	this	this	DET
inlawrev-18599	126	6	state	state	NOUN
inlawrev-18599	126	7	,	,	PUNCT
inlawrev-18599	126	8	in	in	ADP
inlawrev-18599	126	9	the	the	DET
inlawrev-18599	126	10	business	business	NOUN
inlawrev-18599	126	11	of	of	ADP
inlawrev-18599	126	12	selling	sell	VERB
inlawrev-18599	126	13	at	at	ADP
inlawrev-18599	126	14	retail	retail	VERB
inlawrev-18599	126	15	any	any	DET
inlawrev-18599	126	16	tangible	tangible	ADJ
inlawrev-18599	126	17	personal	personal	ADJ
inlawrev-18599	126	18	property	property	NOUN
inlawrev-18599	126	19	whatsoever	whatsoever	ADV
inlawrev-18599	126	20	.	.	PUNCT
inlawrev-18599	127	1	”50	”50	NOUN
inlawrev-18599	127	2	with	with	ADP
inlawrev-18599	127	3	respect	respect	NOUN
inlawrev-18599	127	4	to	to	ADP
inlawrev-18599	127	5	occasional	occasional	ADJ
inlawrev-18599	127	6	sales	sale	NOUN
inlawrev-18599	127	7	,	,	PUNCT
inlawrev-18599	127	8	the	the	DET
inlawrev-18599	127	9	alabama	alabama	PROPN
inlawrev-18599	127	10	administrative	administrative	PROPN
inlawrev-18599	127	11	code	code	PROPN
inlawrev-18599	127	12	section	section	NOUN
inlawrev-18599	127	13	810	810	NUM
inlawrev-18599	127	14	-	-	SYM
inlawrev-18599	127	15	6	6	NUM
inlawrev-18599	127	16	-	-	SYM
inlawrev-18599	127	17	1-.33(1	1-.33(1	NUM
inlawrev-18599	127	18	)	)	PUNCT
inlawrev-18599	127	19	provides	provide	VERB
inlawrev-18599	127	20	,	,	PUNCT
inlawrev-18599	127	21	“	"	PUNCT
inlawrev-18599	127	22	casual	casual	ADJ
inlawrev-18599	127	23	or	or	CCONJ
inlawrev-18599	127	24	isolated	isolated	ADJ
inlawrev-18599	127	25	sales	sale	NOUN
inlawrev-18599	127	26	by	by	ADP
inlawrev-18599	127	27	persons	person	NOUN
inlawrev-18599	127	28	not	not	PART
inlawrev-18599	127	29	engaged	engage	VERB
inlawrev-18599	127	30	in	in	ADP
inlawrev-18599	127	31	the	the	DET
inlawrev-18599	127	32	business	business	NOUN
inlawrev-18599	127	33	of	of	ADP
inlawrev-18599	127	34	selling	selling	NOUN
inlawrev-18599	127	35	are	be	AUX
inlawrev-18599	127	36	not	not	PART
inlawrev-18599	127	37	required	require	VERB
inlawrev-18599	127	38	to	to	PART
inlawrev-18599	127	39	be	be	AUX
inlawrev-18599	127	40	reported	report	VERB
inlawrev-18599	127	41	to	to	ADP
inlawrev-18599	127	42	the	the	DET
inlawrev-18599	127	43	department	department	NOUN
inlawrev-18599	127	44	of	of	ADP
inlawrev-18599	127	45	revenue	revenue	NOUN
inlawrev-18599	127	46	by	by	ADP
inlawrev-18599	127	47	the	the	DET
inlawrev-18599	127	48	provisions	provision	NOUN
inlawrev-18599	127	49	of	of	ADP
inlawrev-18599	127	50	the	the	DET
inlawrev-18599	127	51	sales	sale	NOUN
inlawrev-18599	127	52	tax	tax	NOUN
inlawrev-18599	127	53	law	law	NOUN
inlawrev-18599	127	54	.	.	PUNCT
inlawrev-18599	128	1	”51	”51	PROPN
inlawrev-18599	128	2	one	one	PRON
inlawrev-18599	128	3	might	might	AUX
inlawrev-18599	128	4	conclude	conclude	VERB
inlawrev-18599	128	5	from	from	ADP
inlawrev-18599	128	6	the	the	DET
inlawrev-18599	128	7	face	face	NOUN
inlawrev-18599	128	8	of	of	ADP
inlawrev-18599	128	9	this	this	DET
inlawrev-18599	128	10	statutory	statutory	ADJ
inlawrev-18599	128	11	provision	provision	NOUN
inlawrev-18599	128	12	that	that	SCONJ
inlawrev-18599	128	13	alabama	alabama	PROPN
inlawrev-18599	128	14	’s	’s	PART
inlawrev-18599	128	15	occasional	occasional	ADJ
inlawrev-18599	128	16	sale	sale	NOUN
inlawrev-18599	128	17	exemption	exemption	NOUN
inlawrev-18599	128	18	extends	extend	VERB
inlawrev-18599	128	19	only	only	ADV
inlawrev-18599	128	20	to	to	ADP
inlawrev-18599	128	21	transfers	transfer	NOUN
inlawrev-18599	128	22	of	of	ADP
inlawrev-18599	128	23	tpp	tpp	PROPN
inlawrev-18599	128	24	by	by	ADP
inlawrev-18599	128	25	persons	person	NOUN
inlawrev-18599	128	26	not	not	PART
inlawrev-18599	128	27	engaged	engage	VERB
inlawrev-18599	128	28	in	in	ADP
inlawrev-18599	128	29	the	the	DET
inlawrev-18599	128	30	business	business	NOUN
inlawrev-18599	128	31	of	of	ADP
inlawrev-18599	128	32	selling	sell	VERB
inlawrev-18599	128	33	anything	anything	PRON
inlawrev-18599	128	34	in	in	ADP
inlawrev-18599	128	35	the	the	DET
inlawrev-18599	128	36	regular	regular	ADJ
inlawrev-18599	128	37	course	course	NOUN
inlawrev-18599	128	38	of	of	ADP
inlawrev-18599	128	39	business.52	business.52	ADJ
inlawrev-18599	128	40	this	this	DET
inlawrev-18599	128	41	interpretation	interpretation	NOUN
inlawrev-18599	128	42	stems	stem	VERB
inlawrev-18599	128	43	from	from	ADP
inlawrev-18599	128	44	the	the	DET
inlawrev-18599	128	45	language	language	NOUN
inlawrev-18599	128	46	“	"	PUNCT
inlawrev-18599	128	47	not	not	PART
inlawrev-18599	128	48	engaged	engage	VERB
inlawrev-18599	128	49	in	in	ADP
inlawrev-18599	128	50	the	the	DET
inlawrev-18599	128	51	business	business	NOUN
inlawrev-18599	128	52	of	of	ADP
inlawrev-18599	128	53	selling	selling	NOUN
inlawrev-18599	128	54	”	"	PUNCT
inlawrev-18599	128	55	as	as	SCONJ
inlawrev-18599	128	56	opposed	oppose	VERB
inlawrev-18599	128	57	to	to	ADP
inlawrev-18599	128	58	the	the	DET
inlawrev-18599	128	59	language	language	NOUN
inlawrev-18599	128	60	reading	read	VERB
inlawrev-18599	128	61	“	"	PUNCT
inlawrev-18599	128	62	not	not	PART
inlawrev-18599	128	63	engaged	engage	VERB
inlawrev-18599	128	64	in	in	ADP
inlawrev-18599	128	65	the	the	DET
inlawrev-18599	128	66	business	business	NOUN
inlawrev-18599	128	67	of	of	ADP
inlawrev-18599	128	68	46	46	NUM
inlawrev-18599	128	69	.	.	PUNCT
inlawrev-18599	129	1	see	see	VERB
inlawrev-18599	129	2	generally	generally	ADV
inlawrev-18599	129	3	noonan	noonan	PROPN
inlawrev-18599	129	4	&	&	CCONJ
inlawrev-18599	129	5	endres	endres	PROPN
inlawrev-18599	129	6	,	,	PUNCT
inlawrev-18599	129	7	supra	supra	PROPN
inlawrev-18599	129	8	note	note	PROPN
inlawrev-18599	129	9	22	22	NUM
inlawrev-18599	129	10	,	,	PUNCT
inlawrev-18599	129	11	at	at	ADP
inlawrev-18599	129	12	120	120	NUM
inlawrev-18599	129	13	(	(	PUNCT
inlawrev-18599	129	14	discussing	discuss	VERB
inlawrev-18599	129	15	instances	instance	NOUN
inlawrev-18599	129	16	in	in	ADP
inlawrev-18599	129	17	which	which	DET
inlawrev-18599	129	18	sale	sale	NOUN
inlawrev-18599	129	19	of	of	ADP
inlawrev-18599	129	20	inventory	inventory	NOUN
inlawrev-18599	129	21	in	in	ADP
inlawrev-18599	129	22	an	an	DET
inlawrev-18599	129	23	asset	asset	NOUN
inlawrev-18599	129	24	sale	sale	NOUN
inlawrev-18599	129	25	can	can	AUX
inlawrev-18599	129	26	be	be	AUX
inlawrev-18599	129	27	taxed	tax	VERB
inlawrev-18599	129	28	)	)	PUNCT
inlawrev-18599	129	29	;	;	PUNCT
inlawrev-18599	129	30	petrik	petrik	PROPN
inlawrev-18599	129	31	&	&	CCONJ
inlawrev-18599	129	32	millar	millar	PROPN
inlawrev-18599	129	33	,	,	PUNCT
inlawrev-18599	129	34	supra	supra	PROPN
inlawrev-18599	129	35	note	note	PROPN
inlawrev-18599	129	36	26	26	NUM
inlawrev-18599	129	37	,	,	PUNCT
inlawrev-18599	129	38	at	at	ADP
inlawrev-18599	129	39	23	23	NUM
inlawrev-18599	129	40	.	.	PUNCT
inlawrev-18599	130	1	47	47	NUM
inlawrev-18599	130	2	.	.	PUNCT
inlawrev-18599	131	1	see	see	VERB
inlawrev-18599	131	2	generally	generally	ADV
inlawrev-18599	131	3	de	de	PROPN
inlawrev-18599	131	4	moya	moya	PROPN
inlawrev-18599	131	5	,	,	PUNCT
inlawrev-18599	131	6	supra	supra	PROPN
inlawrev-18599	131	7	note	note	PROPN
inlawrev-18599	131	8	28	28	NUM
inlawrev-18599	131	9	,	,	PUNCT
inlawrev-18599	131	10	at	at	ADP
inlawrev-18599	131	11	31	31	NUM
inlawrev-18599	131	12	;	;	PUNCT
inlawrev-18599	131	13	millar	millar	PROPN
inlawrev-18599	131	14	,	,	PUNCT
inlawrev-18599	131	15	supra	supra	PROPN
inlawrev-18599	131	16	note	note	PROPN
inlawrev-18599	131	17	26	26	NUM
inlawrev-18599	131	18	,	,	PUNCT
inlawrev-18599	131	19	at	at	ADP
inlawrev-18599	131	20	40	40	NUM
inlawrev-18599	131	21	;	;	PUNCT
inlawrev-18599	131	22	petrik	petrik	PROPN
inlawrev-18599	131	23	&	&	CCONJ
inlawrev-18599	131	24	millar	millar	PROPN
inlawrev-18599	131	25	,	,	PUNCT
inlawrev-18599	131	26	supra	supra	PROPN
inlawrev-18599	131	27	note	note	PROPN
inlawrev-18599	131	28	26	26	NUM
inlawrev-18599	131	29	,	,	PUNCT
inlawrev-18599	131	30	at	at	ADP
inlawrev-18599	131	31	23	23	NUM
inlawrev-18599	131	32	;	;	PUNCT
inlawrev-18599	131	33	stern	stern	ADJ
inlawrev-18599	131	34	,	,	PUNCT
inlawrev-18599	131	35	supra	supra	ADJ
inlawrev-18599	131	36	note	note	NOUN
inlawrev-18599	131	37	24	24	NUM
inlawrev-18599	131	38	,	,	PUNCT
inlawrev-18599	131	39	at	at	ADP
inlawrev-18599	131	40	37	37	NUM
inlawrev-18599	131	41	.	.	PUNCT
inlawrev-18599	132	1	48	48	NUM
inlawrev-18599	132	2	.	.	PUNCT
inlawrev-18599	133	1	while	while	SCONJ
inlawrev-18599	133	2	a	a	DET
inlawrev-18599	133	3	resale	resale	NOUN
inlawrev-18599	133	4	exemption	exemption	NOUN
inlawrev-18599	133	5	is	be	AUX
inlawrev-18599	133	6	generally	generally	ADV
inlawrev-18599	133	7	available	available	ADJ
inlawrev-18599	133	8	in	in	ADP
inlawrev-18599	133	9	all	all	DET
inlawrev-18599	133	10	states	state	NOUN
inlawrev-18599	133	11	,	,	PUNCT
inlawrev-18599	133	12	state	state	NOUN
inlawrev-18599	133	13	procedural	procedural	ADJ
inlawrev-18599	133	14	and	and	CCONJ
inlawrev-18599	133	15	administrative	administrative	ADJ
inlawrev-18599	133	16	requirements	requirement	NOUN
inlawrev-18599	133	17	may	may	AUX
inlawrev-18599	133	18	vary	vary	VERB
inlawrev-18599	133	19	with	with	ADP
inlawrev-18599	133	20	regard	regard	NOUN
inlawrev-18599	133	21	to	to	ADP
inlawrev-18599	133	22	what	what	PRON
inlawrev-18599	133	23	must	must	AUX
inlawrev-18599	133	24	be	be	AUX
inlawrev-18599	133	25	satisfied	satisfied	ADJ
inlawrev-18599	133	26	in	in	ADP
inlawrev-18599	133	27	order	order	NOUN
inlawrev-18599	133	28	to	to	PART
inlawrev-18599	133	29	claim	claim	VERB
inlawrev-18599	133	30	the	the	DET
inlawrev-18599	133	31	exemption	exemption	NOUN
inlawrev-18599	133	32	.	.	PUNCT
inlawrev-18599	134	1	for	for	ADP
inlawrev-18599	134	2	example	example	NOUN
inlawrev-18599	134	3	,	,	PUNCT
inlawrev-18599	134	4	a	a	DET
inlawrev-18599	134	5	state	state	NOUN
inlawrev-18599	134	6	may	may	AUX
inlawrev-18599	134	7	require	require	VERB
inlawrev-18599	134	8	the	the	DET
inlawrev-18599	134	9	buyer	buyer	NOUN
inlawrev-18599	134	10	to	to	PART
inlawrev-18599	134	11	register	register	VERB
inlawrev-18599	134	12	with	with	ADP
inlawrev-18599	134	13	the	the	DET
inlawrev-18599	134	14	department	department	NOUN
inlawrev-18599	134	15	of	of	ADP
inlawrev-18599	134	16	revenue	revenue	NOUN
inlawrev-18599	134	17	of	of	ADP
inlawrev-18599	134	18	the	the	DET
inlawrev-18599	134	19	subject	subject	ADJ
inlawrev-18599	134	20	state	state	NOUN
inlawrev-18599	134	21	and	and	CCONJ
inlawrev-18599	134	22	hold	hold	VERB
inlawrev-18599	134	23	a	a	DET
inlawrev-18599	134	24	sales	sale	NOUN
inlawrev-18599	134	25	tax	tax	NOUN
inlawrev-18599	134	26	permit	permit	NOUN
inlawrev-18599	134	27	before	before	SCONJ
inlawrev-18599	134	28	the	the	DET
inlawrev-18599	134	29	department	department	NOUN
inlawrev-18599	134	30	will	will	AUX
inlawrev-18599	134	31	issue	issue	VERB
inlawrev-18599	134	32	a	a	DET
inlawrev-18599	134	33	resale	resale	NOUN
inlawrev-18599	134	34	certificate	certificate	NOUN
inlawrev-18599	134	35	.	.	PUNCT
inlawrev-18599	135	1	see	see	VERB
inlawrev-18599	135	2	millar	millar	PROPN
inlawrev-18599	135	3	,	,	PUNCT
inlawrev-18599	135	4	supra	supra	PROPN
inlawrev-18599	135	5	note	note	PROPN
inlawrev-18599	135	6	26	26	NUM
inlawrev-18599	135	7	,	,	PUNCT
inlawrev-18599	135	8	at	at	ADP
inlawrev-18599	135	9	40	40	NUM
inlawrev-18599	135	10	(	(	PUNCT
inlawrev-18599	135	11	discussing	discuss	VERB
inlawrev-18599	135	12	similar	similar	ADJ
inlawrev-18599	135	13	state	state	NOUN
inlawrev-18599	135	14	requirements	requirement	NOUN
inlawrev-18599	135	15	)	)	PUNCT
inlawrev-18599	135	16	.	.	PUNCT
inlawrev-18599	136	1	49	49	NUM
inlawrev-18599	136	2	.	.	PUNCT
inlawrev-18599	137	1	this	this	DET
inlawrev-18599	137	2	article	article	NOUN
inlawrev-18599	137	3	does	do	AUX
inlawrev-18599	137	4	not	not	PART
inlawrev-18599	137	5	address	address	VERB
inlawrev-18599	137	6	certain	certain	ADJ
inlawrev-18599	137	7	procedural	procedural	ADJ
inlawrev-18599	137	8	/	/	SYM
inlawrev-18599	137	9	administrative	administrative	ADJ
inlawrev-18599	137	10	requirements	requirement	NOUN
inlawrev-18599	137	11	that	that	PRON
inlawrev-18599	137	12	must	must	AUX
inlawrev-18599	137	13	be	be	AUX
inlawrev-18599	137	14	satisfied	satisfied	ADJ
inlawrev-18599	137	15	in	in	ADP
inlawrev-18599	137	16	order	order	NOUN
inlawrev-18599	137	17	to	to	PART
inlawrev-18599	137	18	claim	claim	VERB
inlawrev-18599	137	19	the	the	DET
inlawrev-18599	137	20	occasional	occasional	ADJ
inlawrev-18599	137	21	sale	sale	NOUN
inlawrev-18599	137	22	exemption	exemption	NOUN
inlawrev-18599	137	23	(	(	PUNCT
inlawrev-18599	137	24	e.g.	e.g.	ADV
inlawrev-18599	137	25	,	,	PUNCT
inlawrev-18599	137	26	certain	certain	ADJ
inlawrev-18599	137	27	states	state	NOUN
inlawrev-18599	137	28	may	may	AUX
inlawrev-18599	137	29	require	require	VERB
inlawrev-18599	137	30	an	an	DET
inlawrev-18599	137	31	exemption	exemption	NOUN
inlawrev-18599	137	32	certificate	certificate	NOUN
inlawrev-18599	137	33	be	be	AUX
inlawrev-18599	137	34	filed	file	VERB
inlawrev-18599	137	35	with	with	ADP
inlawrev-18599	137	36	department	department	NOUN
inlawrev-18599	137	37	of	of	ADP
inlawrev-18599	137	38	revenue	revenue	NOUN
inlawrev-18599	137	39	whereas	whereas	SCONJ
inlawrev-18599	137	40	other	other	ADJ
inlawrev-18599	137	41	states	state	NOUN
inlawrev-18599	137	42	may	may	AUX
inlawrev-18599	137	43	only	only	ADV
inlawrev-18599	137	44	require	require	VERB
inlawrev-18599	137	45	the	the	DET
inlawrev-18599	137	46	parties	party	NOUN
inlawrev-18599	137	47	keep	keep	VERB
inlawrev-18599	137	48	exemption	exemption	NOUN
inlawrev-18599	137	49	certificates	certificate	NOUN
inlawrev-18599	137	50	in	in	ADP
inlawrev-18599	137	51	their	their	PRON
inlawrev-18599	137	52	files	file	NOUN
inlawrev-18599	137	53	)	)	PUNCT
inlawrev-18599	137	54	.	.	PUNCT
inlawrev-18599	138	1	50	50	NUM
inlawrev-18599	138	2	.	.	PUNCT
inlawrev-18599	138	3	ala	ala	PROPN
inlawrev-18599	138	4	.	.	PUNCT
inlawrev-18599	139	1	code	code	PROPN
inlawrev-18599	139	2	§	§	PROPN
inlawrev-18599	139	3	40	40	NUM
inlawrev-18599	139	4	-	-	SYM
inlawrev-18599	139	5	23	23	NUM
inlawrev-18599	139	6	-	-	PUNCT
inlawrev-18599	139	7	2(1	2(1	NUM
inlawrev-18599	139	8	)	)	PUNCT
inlawrev-18599	139	9	(	(	PUNCT
inlawrev-18599	139	10	2014	2014	NUM
inlawrev-18599	139	11	)	)	PUNCT
inlawrev-18599	139	12	.	.	PUNCT
inlawrev-18599	140	1	51	51	NUM
inlawrev-18599	140	2	.	.	PUNCT
inlawrev-18599	140	3	ala	ala	PROPN
inlawrev-18599	140	4	.	.	PUNCT
inlawrev-18599	141	1	admin	admin	PROPN
inlawrev-18599	141	2	.	.	PUNCT
inlawrev-18599	142	1	code	code	PROPN
inlawrev-18599	142	2	r.810	r.810	NOUN
inlawrev-18599	142	3	-	-	PUNCT
inlawrev-18599	142	4	6	6	NUM
inlawrev-18599	142	5	-	-	SYM
inlawrev-18599	142	6	1-.33(1	1-.33(1	NUM
inlawrev-18599	142	7	)	)	PUNCT
inlawrev-18599	142	8	(	(	PUNCT
inlawrev-18599	142	9	2014	2014	NUM
inlawrev-18599	142	10	)	)	PUNCT
inlawrev-18599	142	11	(	(	PUNCT
inlawrev-18599	142	12	emphasis	emphasis	NOUN
inlawrev-18599	142	13	added	add	VERB
inlawrev-18599	142	14	)	)	PUNCT
inlawrev-18599	142	15	.	.	PUNCT
inlawrev-18599	143	1	52	52	NUM
inlawrev-18599	143	2	.	.	PUNCT
inlawrev-18599	144	1	i	i	PRON
inlawrev-18599	144	2	d.	d.	PROPN
inlawrev-18599	144	3	558	558	NUM
inlawrev-18599	144	4	indiana	indiana	PROPN
inlawrev-18599	144	5	law	law	PROPN
inlawrev-18599	144	6	review	review	NOUN
inlawrev-18599	145	1	[	[	X
inlawrev-18599	145	2	vol	vol	NOUN
inlawrev-18599	145	3	.	.	PUNCT
inlawrev-18599	145	4	48:551	48:551	NUM
inlawrev-18599	145	5	selling	sell	VERB
inlawrev-18599	145	6	the	the	DET
inlawrev-18599	145	7	type	type	NOUN
inlawrev-18599	145	8	of	of	ADP
inlawrev-18599	145	9	tangible	tangible	ADJ
inlawrev-18599	145	10	personal	personal	ADJ
inlawrev-18599	145	11	property	property	NOUN
inlawrev-18599	145	12	being	be	AUX
inlawrev-18599	145	13	transferred	transfer	VERB
inlawrev-18599	145	14	”	"	PUNCT
inlawrev-18599	145	15	or	or	CCONJ
inlawrev-18599	145	16	something	something	PRON
inlawrev-18599	145	17	similar.53	similar.53	NOUN
inlawrev-18599	145	18	under	under	ADP
inlawrev-18599	145	19	this	this	DET
inlawrev-18599	145	20	narrow	narrow	ADJ
inlawrev-18599	145	21	interpretation	interpretation	NOUN
inlawrev-18599	145	22	,	,	PUNCT
inlawrev-18599	145	23	for	for	ADP
inlawrev-18599	145	24	example	example	NOUN
inlawrev-18599	145	25	,	,	PUNCT
inlawrev-18599	145	26	tpp	tpp	PROPN
inlawrev-18599	145	27	sold	sell	VERB
inlawrev-18599	145	28	at	at	ADP
inlawrev-18599	145	29	a	a	DET
inlawrev-18599	145	30	garage	garage	NOUN
inlawrev-18599	145	31	sale	sale	NOUN
inlawrev-18599	145	32	by	by	ADP
inlawrev-18599	145	33	a	a	DET
inlawrev-18599	145	34	person	person	NOUN
inlawrev-18599	145	35	not	not	PART
inlawrev-18599	145	36	regularly	regularly	ADV
inlawrev-18599	145	37	engaged	engage	VERB
inlawrev-18599	145	38	in	in	ADP
inlawrev-18599	145	39	the	the	DET
inlawrev-18599	145	40	business	business	NOUN
inlawrev-18599	145	41	of	of	ADP
inlawrev-18599	145	42	holding	hold	VERB
inlawrev-18599	145	43	garage	garage	NOUN
inlawrev-18599	145	44	sales	sale	NOUN
inlawrev-18599	145	45	would	would	AUX
inlawrev-18599	145	46	be	be	AUX
inlawrev-18599	145	47	exempt	exempt	ADJ
inlawrev-18599	145	48	from	from	ADP
inlawrev-18599	145	49	alabama	alabama	PROPN
inlawrev-18599	145	50	sales	sale	NOUN
inlawrev-18599	145	51	tax	tax	NOUN
inlawrev-18599	145	52	under	under	ADP
inlawrev-18599	145	53	the	the	DET
inlawrev-18599	145	54	occasional	occasional	ADJ
inlawrev-18599	145	55	sale	sale	NOUN
inlawrev-18599	145	56	exemption	exemption	NOUN
inlawrev-18599	145	57	,	,	PUNCT
inlawrev-18599	145	58	but	but	CCONJ
inlawrev-18599	145	59	the	the	DET
inlawrev-18599	145	60	exemption	exemption	NOUN
inlawrev-18599	145	61	would	would	AUX
inlawrev-18599	145	62	not	not	PART
inlawrev-18599	145	63	extend	extend	VERB
inlawrev-18599	145	64	to	to	ADP
inlawrev-18599	145	65	an	an	DET
inlawrev-18599	145	66	asset	asset	NOUN
inlawrev-18599	145	67	sale	sale	NOUN
inlawrev-18599	145	68	because	because	SCONJ
inlawrev-18599	145	69	the	the	DET
inlawrev-18599	145	70	seller	seller	NOUN
inlawrev-18599	145	71	in	in	ADP
inlawrev-18599	145	72	an	an	DET
inlawrev-18599	145	73	asset	asset	NOUN
inlawrev-18599	145	74	sale	sale	NOUN
inlawrev-18599	145	75	will	will	AUX
inlawrev-18599	145	76	be	be	AUX
inlawrev-18599	145	77	involved	involve	VERB
inlawrev-18599	145	78	in	in	ADP
inlawrev-18599	145	79	selling	sell	VERB
inlawrev-18599	145	80	some	some	DET
inlawrev-18599	145	81	type	type	NOUN
inlawrev-18599	145	82	of	of	ADP
inlawrev-18599	145	83	product	product	NOUN
inlawrev-18599	145	84	or	or	CCONJ
inlawrev-18599	145	85	service.54	service.54	NOUN
inlawrev-18599	145	86	while	while	SCONJ
inlawrev-18599	145	87	this	this	DET
inlawrev-18599	145	88	narrow	narrow	ADJ
inlawrev-18599	145	89	interpretation	interpretation	NOUN
inlawrev-18599	145	90	is	be	AUX
inlawrev-18599	145	91	arguably	arguably	ADV
inlawrev-18599	145	92	supported	support	VERB
inlawrev-18599	145	93	by	by	ADP
inlawrev-18599	145	94	the	the	DET
inlawrev-18599	145	95	plain	plain	ADJ
inlawrev-18599	145	96	text	text	NOUN
inlawrev-18599	145	97	of	of	ADP
inlawrev-18599	145	98	alabama	alabama	PROPN
inlawrev-18599	145	99	administrative	administrative	PROPN
inlawrev-18599	145	100	code	code	PROPN
inlawrev-18599	145	101	section	section	NOUN
inlawrev-18599	145	102	810	810	NUM
inlawrev-18599	145	103	-	-	SYM
inlawrev-18599	145	104	6	6	NUM
inlawrev-18599	145	105	-	-	SYM
inlawrev-18599	145	106	1-.33(1	1-.33(1	NUM
inlawrev-18599	145	107	)	)	PUNCT
inlawrev-18599	145	108	,	,	PUNCT
inlawrev-18599	145	109	a	a	DET
inlawrev-18599	145	110	ruling	ruling	NOUN
inlawrev-18599	145	111	issued	issue	VERB
inlawrev-18599	145	112	by	by	ADP
inlawrev-18599	145	113	the	the	DET
inlawrev-18599	145	114	alabama	alabama	PROPN
inlawrev-18599	145	115	department	department	PROPN
inlawrev-18599	145	116	of	of	ADP
inlawrev-18599	145	117	revenue	revenue	NOUN
inlawrev-18599	145	118	and	and	CCONJ
inlawrev-18599	145	119	an	an	DET
inlawrev-18599	145	120	alabama	alabama	PROPN
inlawrev-18599	145	121	department	department	PROPN
inlawrev-18599	145	122	of	of	ADP
inlawrev-18599	145	123	revenue	revenue	NOUN
inlawrev-18599	145	124	administrative	administrative	ADJ
inlawrev-18599	145	125	hearing	hearing	NOUN
inlawrev-18599	145	126	decision	decision	NOUN
inlawrev-18599	145	127	indicate	indicate	VERB
inlawrev-18599	145	128	that	that	SCONJ
inlawrev-18599	145	129	alabama	alabama	PROPN
inlawrev-18599	145	130	’s	’s	PART
inlawrev-18599	145	131	occasional	occasional	ADJ
inlawrev-18599	145	132	sale	sale	NOUN
inlawrev-18599	145	133	exemption	exemption	NOUN
inlawrev-18599	145	134	is	be	AUX
inlawrev-18599	145	135	actually	actually	ADV
inlawrev-18599	145	136	much	much	ADJ
inlawrev-18599	145	137	broader.55	broader.55	NOUN
inlawrev-18599	145	138	specifically	specifically	ADV
inlawrev-18599	145	139	,	,	PUNCT
inlawrev-18599	145	140	in	in	ADP
inlawrev-18599	145	141	1996	1996	NUM
inlawrev-18599	145	142	,	,	PUNCT
inlawrev-18599	145	143	the	the	DET
inlawrev-18599	145	144	alabama	alabama	PROPN
inlawrev-18599	145	145	department	department	PROPN
inlawrev-18599	145	146	of	of	ADP
inlawrev-18599	145	147	revenue	revenue	NOUN
inlawrev-18599	145	148	issued	issue	VERB
inlawrev-18599	145	149	alabama	alabama	PROPN
inlawrev-18599	145	150	revenue	revenue	NOUN
inlawrev-18599	145	151	ruling	rule	VERB
inlawrev-18599	145	152	96	96	NUM
inlawrev-18599	145	153	-	-	PUNCT
inlawrev-18599	145	154	002	002	NUM
inlawrev-18599	145	155	that	that	PRON
inlawrev-18599	145	156	involved	involve	VERB
inlawrev-18599	145	157	a	a	DET
inlawrev-18599	145	158	company	company	NOUN
inlawrev-18599	145	159	in	in	ADP
inlawrev-18599	145	160	the	the	DET
inlawrev-18599	145	161	communications	communication	NOUN
inlawrev-18599	145	162	business	business	NOUN
inlawrev-18599	145	163	that	that	PRON
inlawrev-18599	145	164	was	be	AUX
inlawrev-18599	145	165	purchasing	purchase	VERB
inlawrev-18599	145	166	substantially	substantially	ADV
inlawrev-18599	145	167	all	all	DET
inlawrev-18599	145	168	the	the	DET
inlawrev-18599	145	169	assets	asset	NOUN
inlawrev-18599	145	170	of	of	ADP
inlawrev-18599	145	171	another	another	DET
inlawrev-18599	145	172	communications	communication	NOUN
inlawrev-18599	145	173	business.56	business.56	NOUN
inlawrev-18599	145	174	the	the	DET
inlawrev-18599	145	175	seller	seller	NOUN
inlawrev-18599	145	176	was	be	AUX
inlawrev-18599	145	177	in	in	ADP
inlawrev-18599	145	178	the	the	DET
inlawrev-18599	145	179	business	business	NOUN
inlawrev-18599	145	180	of	of	ADP
inlawrev-18599	145	181	selling	sell	VERB
inlawrev-18599	145	182	services	service	NOUN
inlawrev-18599	145	183	and	and	CCONJ
inlawrev-18599	145	184	the	the	DET
inlawrev-18599	145	185	seller	seller	NOUN
inlawrev-18599	145	186	’s	’s	PART
inlawrev-18599	145	187	primary	primary	ADJ
inlawrev-18599	145	188	assets	asset	NOUN
inlawrev-18599	145	189	included	include	VERB
inlawrev-18599	145	190	tpp	tpp	PROPN
inlawrev-18599	145	191	used	use	VERB
inlawrev-18599	145	192	to	to	PART
inlawrev-18599	145	193	operate	operate	VERB
inlawrev-18599	145	194	the	the	DET
inlawrev-18599	145	195	business.57	business.57	NOUN
inlawrev-18599	145	196	the	the	DET
inlawrev-18599	145	197	question	question	NOUN
inlawrev-18599	145	198	addressed	address	VERB
inlawrev-18599	145	199	in	in	ADP
inlawrev-18599	145	200	the	the	DET
inlawrev-18599	145	201	ruling	ruling	NOUN
inlawrev-18599	145	202	was	be	AUX
inlawrev-18599	145	203	“	"	PUNCT
inlawrev-18599	145	204	[	[	X
inlawrev-18599	145	205	w]hether	w]hether	ADP
inlawrev-18599	145	206	the	the	DET
inlawrev-18599	145	207	sale	sale	NOUN
inlawrev-18599	145	208	of	of	ADP
inlawrev-18599	145	209	the	the	DET
inlawrev-18599	145	210	entire	entire	ADJ
inlawrev-18599	145	211	ongoing	ongoing	ADJ
inlawrev-18599	145	212	business	business	NOUN
inlawrev-18599	145	213	in	in	ADP
inlawrev-18599	145	214	a	a	DET
inlawrev-18599	145	215	single	single	ADJ
inlawrev-18599	145	216	transaction	transaction	NOUN
inlawrev-18599	145	217	”	"	PUNCT
inlawrev-18599	145	218	was	be	AUX
inlawrev-18599	145	219	considered	consider	VERB
inlawrev-18599	145	220	an	an	DET
inlawrev-18599	145	221	occasional	occasional	ADJ
inlawrev-18599	145	222	sale	sale	NOUN
inlawrev-18599	145	223	exempt	exempt	ADJ
inlawrev-18599	145	224	from	from	ADP
inlawrev-18599	145	225	alabama	alabama	PROPN
inlawrev-18599	145	226	sales	sale	NOUN
inlawrev-18599	145	227	tax.58	tax.58	VERB
inlawrev-18599	145	228	the	the	DET
inlawrev-18599	145	229	alabama	alabama	PROPN
inlawrev-18599	145	230	department	department	PROPN
inlawrev-18599	145	231	of	of	ADP
inlawrev-18599	145	232	revenue	revenue	NOUN
inlawrev-18599	145	233	stated	state	VERB
inlawrev-18599	145	234	,	,	PUNCT
inlawrev-18599	145	235	“	"	PUNCT
inlawrev-18599	145	236	as	as	ADP
inlawrev-18599	145	237	[	[	X
inlawrev-18599	145	238	seller	seller	NOUN
inlawrev-18599	145	239	’s	’s	X
inlawrev-18599	145	240	]	]	PUNCT
inlawrev-18599	145	241	regular	regular	ADJ
inlawrev-18599	145	242	course	course	NOUN
inlawrev-18599	145	243	of	of	ADP
inlawrev-18599	145	244	business	business	NOUN
inlawrev-18599	145	245	is	be	AUX
inlawrev-18599	145	246	not	not	PART
inlawrev-18599	145	247	the	the	DET
inlawrev-18599	145	248	selling	selling	NOUN
inlawrev-18599	145	249	of	of	ADP
inlawrev-18599	145	250	its	its	PRON
inlawrev-18599	145	251	assets	asset	NOUN
inlawrev-18599	145	252	,	,	PUNCT
inlawrev-18599	145	253	the	the	DET
inlawrev-18599	145	254	sale	sale	NOUN
inlawrev-18599	145	255	of	of	ADP
inlawrev-18599	145	256	[	[	PUNCT
inlawrev-18599	145	257	seller	seller	NOUN
inlawrev-18599	145	258	’s	’s	PART
inlawrev-18599	145	259	]	]	PUNCT
inlawrev-18599	145	260	entire	entire	ADJ
inlawrev-18599	145	261	business	business	NOUN
inlawrev-18599	145	262	outright	outright	ADV
inlawrev-18599	145	263	to	to	ADP
inlawrev-18599	145	264	a	a	DET
inlawrev-18599	145	265	single	single	ADJ
inlawrev-18599	145	266	purchaser	purchaser	NOUN
inlawrev-18599	145	267	in	in	ADP
inlawrev-18599	145	268	one	one	NUM
inlawrev-18599	145	269	transaction	transaction	NOUN
inlawrev-18599	145	270	is	be	AUX
inlawrev-18599	145	271	considered	consider	VERB
inlawrev-18599	145	272	isolated	isolated	ADJ
inlawrev-18599	145	273	or	or	CCONJ
inlawrev-18599	145	274	occasional	occasional	ADJ
inlawrev-18599	145	275	and	and	CCONJ
inlawrev-18599	145	276	is	be	AUX
inlawrev-18599	145	277	therefore	therefore	ADV
inlawrev-18599	145	278	exempt	exempt	ADJ
inlawrev-18599	145	279	from	from	ADP
inlawrev-18599	145	280	alabama	alabama	PROPN
inlawrev-18599	145	281	sales	sale	NOUN
inlawrev-18599	145	282	and	and	CCONJ
inlawrev-18599	145	283	use	use	VERB
inlawrev-18599	145	284	tax	tax	NOUN
inlawrev-18599	145	285	as	as	ADP
inlawrev-18599	145	286	a	a	DET
inlawrev-18599	145	287	casual	casual	ADJ
inlawrev-18599	145	288	sale	sale	NOUN
inlawrev-18599	145	289	.	.	PUNCT
inlawrev-18599	146	1	”59	”59	ADJ
inlawrev-18599	146	2	further	further	ADJ
inlawrev-18599	146	3	lending	lending	NOUN
inlawrev-18599	146	4	support	support	NOUN
inlawrev-18599	146	5	to	to	ADP
inlawrev-18599	146	6	this	this	DET
inlawrev-18599	146	7	broader	broad	ADJ
inlawrev-18599	146	8	interpretation	interpretation	NOUN
inlawrev-18599	146	9	is	be	AUX
inlawrev-18599	146	10	the	the	DET
inlawrev-18599	146	11	1997	1997	NUM
inlawrev-18599	146	12	administrative	administrative	ADJ
inlawrev-18599	146	13	ruling	ruling	NOUN
inlawrev-18599	146	14	in	in	ADP
inlawrev-18599	146	15	state	state	NOUN
inlawrev-18599	146	16	of	of	ADP
inlawrev-18599	146	17	alabama	alabama	PROPN
inlawrev-18599	146	18	department	department	PROPN
inlawrev-18599	146	19	of	of	ADP
inlawrev-18599	146	20	revenue	revenue	NOUN
inlawrev-18599	146	21	v.	v.	ADP
inlawrev-18599	146	22	raymond	raymond	PROPN
inlawrev-18599	146	23	edwards.60	edwards.60	PROPN
inlawrev-18599	146	24	that	that	DET
inlawrev-18599	146	25	decision	decision	NOUN
inlawrev-18599	146	26	concluded	conclude	VERB
inlawrev-18599	146	27	that	that	SCONJ
inlawrev-18599	146	28	alabama	alabama	PROPN
inlawrev-18599	146	29	’s	’s	PART
inlawrev-18599	146	30	occasional	occasional	ADJ
inlawrev-18599	146	31	sale	sale	NOUN
inlawrev-18599	146	32	exemption	exemption	NOUN
inlawrev-18599	146	33	applied	apply	VERB
inlawrev-18599	146	34	to	to	ADP
inlawrev-18599	146	35	tpp	tpp	PROPN
inlawrev-18599	146	36	sold	sell	VERB
inlawrev-18599	146	37	by	by	ADP
inlawrev-18599	146	38	a	a	DET
inlawrev-18599	146	39	seller	seller	NOUN
inlawrev-18599	146	40	not	not	PART
inlawrev-18599	146	41	regularly	regularly	ADV
inlawrev-18599	146	42	engaged	engage	VERB
inlawrev-18599	146	43	in	in	ADP
inlawrev-18599	146	44	the	the	DET
inlawrev-18599	146	45	business	business	NOUN
inlawrev-18599	146	46	of	of	ADP
inlawrev-18599	146	47	selling	sell	VERB
inlawrev-18599	146	48	such	such	ADJ
inlawrev-18599	146	49	tpp	tpp	PROPN
inlawrev-18599	146	50	,	,	PUNCT
inlawrev-18599	146	51	even	even	ADV
inlawrev-18599	146	52	if	if	SCONJ
inlawrev-18599	146	53	the	the	DET
inlawrev-18599	146	54	seller	seller	NOUN
inlawrev-18599	146	55	was	be	AUX
inlawrev-18599	146	56	regularly	regularly	ADV
inlawrev-18599	146	57	engaged	engage	VERB
inlawrev-18599	146	58	in	in	ADP
inlawrev-18599	146	59	the	the	DET
inlawrev-18599	146	60	business	business	NOUN
inlawrev-18599	146	61	of	of	ADP
inlawrev-18599	146	62	selling	sell	VERB
inlawrev-18599	146	63	other	other	ADJ
inlawrev-18599	146	64	tpp.61	tpp.61	NOUN
inlawrev-18599	146	65	the	the	DET
inlawrev-18599	146	66	company	company	NOUN
inlawrev-18599	146	67	at	at	ADP
inlawrev-18599	146	68	issue	issue	NOUN
inlawrev-18599	146	69	was	be	AUX
inlawrev-18599	146	70	regularly	regularly	ADV
inlawrev-18599	146	71	engaged	engage	VERB
inlawrev-18599	146	72	in	in	ADP
inlawrev-18599	146	73	the	the	DET
inlawrev-18599	146	74	business	business	NOUN
inlawrev-18599	146	75	of	of	ADP
inlawrev-18599	146	76	selling	sell	VERB
inlawrev-18599	146	77	roof	roof	NOUN
inlawrev-18599	146	78	trusses	truss	NOUN
inlawrev-18599	146	79	upon	upon	SCONJ
inlawrev-18599	146	80	which	which	PRON
inlawrev-18599	146	81	the	the	DET
inlawrev-18599	146	82	company	company	NOUN
inlawrev-18599	146	83	collected	collect	VERB
inlawrev-18599	146	84	and	and	CCONJ
inlawrev-18599	146	85	remitted	remit	VERB
inlawrev-18599	146	86	sales	sale	NOUN
inlawrev-18599	146	87	taxes.62	taxes.62	NOUN
inlawrev-18599	146	88	the	the	DET
inlawrev-18599	146	89	company	company	NOUN
inlawrev-18599	146	90	also	also	ADV
inlawrev-18599	146	91	occasionally	occasionally	ADV
inlawrev-18599	146	92	sold	sell	VERB
inlawrev-18599	146	93	scrap	scrap	NOUN
inlawrev-18599	146	94	metal	metal	NOUN
inlawrev-18599	146	95	,	,	PUNCT
inlawrev-18599	146	96	but	but	CCONJ
inlawrev-18599	146	97	not	not	PART
inlawrev-18599	146	98	as	as	ADP
inlawrev-18599	146	99	part	part	NOUN
inlawrev-18599	146	100	of	of	ADP
inlawrev-18599	146	101	its	its	PRON
inlawrev-18599	146	102	regular	regular	ADJ
inlawrev-18599	146	103	course	course	NOUN
inlawrev-18599	146	104	of	of	ADP
inlawrev-18599	146	105	business.63	business.63	NOUN
inlawrev-18599	146	106	as	as	ADP
inlawrev-18599	146	107	to	to	ADP
inlawrev-18599	146	108	the	the	DET
inlawrev-18599	146	109	scrap	scrap	NOUN
inlawrev-18599	146	110	metal	metal	NOUN
inlawrev-18599	146	111	sales	sale	NOUN
inlawrev-18599	146	112	,	,	PUNCT
inlawrev-18599	146	113	the	the	DET
inlawrev-18599	146	114	administrative	administrative	ADJ
inlawrev-18599	146	115	law	law	NOUN
inlawrev-18599	146	116	judge	judge	NOUN
inlawrev-18599	146	117	stated	state	VERB
inlawrev-18599	146	118	:	:	PUNCT
inlawrev-18599	146	119	[	[	X
inlawrev-18599	146	120	t]he	t]he	ADJ
inlawrev-18599	146	121	sales	sale	NOUN
inlawrev-18599	146	122	were	be	AUX
inlawrev-18599	146	123	only	only	ADV
inlawrev-18599	146	124	occasional	occasional	ADJ
inlawrev-18599	146	125	,	,	PUNCT
inlawrev-18599	146	126	and	and	CCONJ
inlawrev-18599	146	127	not	not	PART
inlawrev-18599	146	128	made	make	VERB
inlawrev-18599	146	129	in	in	ADP
inlawrev-18599	146	130	the	the	DET
inlawrev-18599	146	131	taxpayer	taxpayer	NOUN
inlawrev-18599	146	132	’s	’s	PART
inlawrev-18599	146	133	regular	regular	ADJ
inlawrev-18599	146	134	53	53	NUM
inlawrev-18599	146	135	.	.	PUNCT
inlawrev-18599	147	1	i	i	PRON
inlawrev-18599	147	2	d.	d.	PROPN
inlawrev-18599	147	3	54	54	NUM
inlawrev-18599	147	4	.	.	PUNCT
inlawrev-18599	148	1	i	i	PRON
inlawrev-18599	148	2	d.	d.	PROPN
inlawrev-18599	148	3	55	55	NUM
inlawrev-18599	148	4	.	.	PUNCT
inlawrev-18599	149	1	see	see	VERB
inlawrev-18599	149	2	infra	infra	NOUN
inlawrev-18599	149	3	notes	note	VERB
inlawrev-18599	149	4	56	56	NUM
inlawrev-18599	149	5	-	-	SYM
inlawrev-18599	149	6	64	64	NUM
inlawrev-18599	149	7	and	and	CCONJ
inlawrev-18599	149	8	accompanying	accompany	VERB
inlawrev-18599	149	9	text	text	NOUN
inlawrev-18599	149	10	.	.	PUNCT
inlawrev-18599	150	1	56	56	NUM
inlawrev-18599	150	2	.	.	PUNCT
inlawrev-18599	150	3	ala	ala	PROPN
inlawrev-18599	150	4	.	.	PUNCT
inlawrev-18599	151	1	rev	rev	PROPN
inlawrev-18599	151	2	.	.	PUNCT
inlawrev-18599	152	1	rul	rul	PROPN
inlawrev-18599	152	2	.	.	PUNCT
inlawrev-18599	153	1	96	96	NUM
inlawrev-18599	153	2	-	-	PUNCT
inlawrev-18599	153	3	002	002	NUM
inlawrev-18599	153	4	(	(	PUNCT
inlawrev-18599	153	5	1996	1996	NUM
inlawrev-18599	153	6	)	)	PUNCT
inlawrev-18599	153	7	,	,	PUNCT
inlawrev-18599	153	8	archived	archive	VERB
inlawrev-18599	153	9	at	at	ADP
inlawrev-18599	153	10	http://perma.cc/lz93-xcdp	http://perma.cc/lz93-xcdp	PROPN
inlawrev-18599	153	11	.	.	PROPN
inlawrev-18599	153	12	57	57	NUM
inlawrev-18599	153	13	.	.	PUNCT
inlawrev-18599	154	1	i	i	PRON
inlawrev-18599	154	2	d.	d.	PROPN
inlawrev-18599	154	3	58	58	NUM
inlawrev-18599	154	4	.	.	PUNCT
inlawrev-18599	155	1	i	i	PRON
inlawrev-18599	155	2	d.	d.	PROPN
inlawrev-18599	155	3	59	59	NUM
inlawrev-18599	155	4	.	.	PUNCT
inlawrev-18599	156	1	i	i	PRON
inlawrev-18599	156	2	d.	d.	PROPN
inlawrev-18599	156	3	60	60	NUM
inlawrev-18599	156	4	.	.	PUNCT
inlawrev-18599	157	1	state	state	NOUN
inlawrev-18599	157	2	of	of	ADP
inlawrev-18599	157	3	ala	ala	PROPN
inlawrev-18599	157	4	.	.	PUNCT
inlawrev-18599	158	1	dep’t	dep’t	NOUN
inlawrev-18599	158	2	of	of	ADP
inlawrev-18599	158	3	revenue	revenue	NOUN
inlawrev-18599	158	4	v.	v.	ADP
inlawrev-18599	158	5	raymond	raymond	PROPN
inlawrev-18599	158	6	edwards	edwards	PROPN
inlawrev-18599	158	7	,	,	PUNCT
inlawrev-18599	158	8	no	no	INTJ
inlawrev-18599	158	9	.	.	PUNCT
inlawrev-18599	159	1	s.	s.	PROPN
inlawrev-18599	159	2	90	90	NUM
inlawrev-18599	159	3	-	-	SYM
inlawrev-18599	159	4	318	318	NUM
inlawrev-18599	159	5	(	(	PUNCT
inlawrev-18599	159	6	admin	admin	PROPN
inlawrev-18599	159	7	.	.	PUNCT
inlawrev-18599	159	8	law	law	PROPN
inlawrev-18599	159	9	div	div	PROPN
inlawrev-18599	159	10	.	.	PROPN
inlawrev-18599	159	11	,	,	PUNCT
inlawrev-18599	159	12	apr	apr	PROPN
inlawrev-18599	159	13	.	.	PROPN
inlawrev-18599	159	14	17	17	NUM
inlawrev-18599	159	15	,	,	PUNCT
inlawrev-18599	159	16	1997	1997	NUM
inlawrev-18599	159	17	)	)	PUNCT
inlawrev-18599	159	18	.	.	PUNCT
inlawrev-18599	160	1	61	61	NUM
inlawrev-18599	160	2	.	.	PUNCT
inlawrev-18599	161	1	i	i	PRON
inlawrev-18599	161	2	d.	d.	PROPN
inlawrev-18599	161	3	62	62	NUM
inlawrev-18599	161	4	.	.	PUNCT
inlawrev-18599	162	1	i	i	PRON
inlawrev-18599	162	2	d.	d.	PROPN
inlawrev-18599	162	3	63	63	NUM
inlawrev-18599	162	4	.	.	PUNCT
inlawrev-18599	163	1	i	i	PRON
inlawrev-18599	163	2	d.	d.	PROPN
inlawrev-18599	163	3	2015	2015	NUM
inlawrev-18599	163	4	]	]	PUNCT
inlawrev-18599	164	1	asset	asset	NOUN
inlawrev-18599	164	2	acquisitions	acquisition	NOUN
inlawrev-18599	164	3	559	559	NUM
inlawrev-18599	164	4	course	course	NOUN
inlawrev-18599	164	5	of	of	ADP
inlawrev-18599	164	6	business	business	NOUN
inlawrev-18599	164	7	.	.	PUNCT
inlawrev-18599	165	1	see	see	VERB
inlawrev-18599	165	2	,	,	PUNCT
inlawrev-18599	165	3	state	state	PROPN
inlawrev-18599	165	4	v.	v.	ADP
inlawrev-18599	165	5	bay	bay	NOUN
inlawrev-18599	165	6	towing	towing	NOUN
inlawrev-18599	165	7	and	and	CCONJ
inlawrev-18599	165	8	dredge	dredge	PROPN
inlawrev-18599	165	9	company	company	NOUN
inlawrev-18599	165	10	,	,	PUNCT
inlawrev-18599	165	11	90	90	NUM
inlawrev-18599	165	12	so.2d	so.2d	NOUN
inlawrev-18599	165	13	743	743	NUM
inlawrev-18599	165	14	(	(	PUNCT
inlawrev-18599	165	15	1956	1956	NUM
inlawrev-18599	165	16	)	)	PUNCT
inlawrev-18599	165	17	;	;	PUNCT
inlawrev-18599	165	18	state	state	PROPN
inlawrev-18599	165	19	v.	v.	ADP
inlawrev-18599	165	20	u.s	u.s	PROPN
inlawrev-18599	165	21	.	.	PROPN
inlawrev-18599	165	22	die	die	VERB
inlawrev-18599	165	23	casting	casting	NOUN
inlawrev-18599	165	24	and	and	CCONJ
inlawrev-18599	165	25	development	development	PROPN
inlawrev-18599	165	26	co.	co.	PROPN
inlawrev-18599	165	27	,	,	PUNCT
inlawrev-18599	165	28	l.	l.	PROPN
inlawrev-18599	165	29	91208	91208	NUM
inlawrev-18599	165	30	(	(	PUNCT
inlawrev-18599	165	31	admin	admin	PROPN
inlawrev-18599	165	32	.	.	PUNCT
inlawrev-18599	166	1	law	law	PROPN
inlawrev-18599	166	2	div	div	PROPN
inlawrev-18599	166	3	.	.	PUNCT
inlawrev-18599	167	1	11/24/93	11/24/93	NUM
inlawrev-18599	167	2	)	)	PUNCT
inlawrev-18599	167	3	.	.	PUNCT
inlawrev-18599	168	1	consequently	consequently	ADV
inlawrev-18599	168	2	,	,	PUNCT
inlawrev-18599	168	3	those	those	DET
inlawrev-18599	168	4	sales	sale	NOUN
inlawrev-18599	168	5	were	be	AUX
inlawrev-18599	168	6	not	not	PART
inlawrev-18599	168	7	subject	subject	ADJ
inlawrev-18599	168	8	to	to	ADP
inlawrev-18599	168	9	sales	sale	NOUN
inlawrev-18599	168	10	tax.64	tax.64	NOUN
inlawrev-18599	168	11	based	base	VERB
inlawrev-18599	168	12	on	on	ADP
inlawrev-18599	168	13	these	these	DET
inlawrev-18599	168	14	additional	additional	ADJ
inlawrev-18599	168	15	authorities	authority	NOUN
inlawrev-18599	168	16	,	,	PUNCT
inlawrev-18599	168	17	alabama	alabama	PROPN
inlawrev-18599	168	18	’s	’s	PART
inlawrev-18599	168	19	occasional	occasional	ADJ
inlawrev-18599	168	20	sale	sale	NOUN
inlawrev-18599	168	21	exemption	exemption	NOUN
inlawrev-18599	168	22	is	be	AUX
inlawrev-18599	168	23	generally	generally	ADV
inlawrev-18599	168	24	broad.65	broad.65	ADP
inlawrev-18599	168	25	however	however	ADV
inlawrev-18599	168	26	,	,	PUNCT
inlawrev-18599	168	27	alabama	alabama	PROPN
inlawrev-18599	168	28	still	still	ADV
inlawrev-18599	168	29	fits	fit	VERB
inlawrev-18599	168	30	into	into	ADP
inlawrev-18599	168	31	the	the	DET
inlawrev-18599	168	32	trap	trap	NOUN
inlawrev-18599	168	33	for	for	ADP
inlawrev-18599	168	34	the	the	DET
inlawrev-18599	168	35	unwary	unwary	ADJ
inlawrev-18599	168	36	category	category	NOUN
inlawrev-18599	168	37	due	due	ADP
inlawrev-18599	168	38	to	to	ADP
inlawrev-18599	168	39	certain	certain	ADJ
inlawrev-18599	168	40	limitations	limitation	NOUN
inlawrev-18599	168	41	involving	involve	VERB
inlawrev-18599	168	42	how	how	SCONJ
inlawrev-18599	168	43	to	to	PART
inlawrev-18599	168	44	structure	structure	VERB
inlawrev-18599	168	45	the	the	DET
inlawrev-18599	168	46	asset	asset	NOUN
inlawrev-18599	168	47	sale	sale	NOUN
inlawrev-18599	168	48	in	in	ADP
inlawrev-18599	168	49	order	order	NOUN
inlawrev-18599	168	50	for	for	ADP
inlawrev-18599	168	51	the	the	DET
inlawrev-18599	168	52	occasional	occasional	ADJ
inlawrev-18599	168	53	sale	sale	NOUN
inlawrev-18599	168	54	exemption	exemption	NOUN
inlawrev-18599	168	55	to	to	ADP
inlawrev-18599	168	56	apply.66	apply.66	NOUN
inlawrev-18599	168	57	for	for	ADP
inlawrev-18599	168	58	instance	instance	NOUN
inlawrev-18599	168	59	,	,	PUNCT
inlawrev-18599	168	60	the	the	DET
inlawrev-18599	168	61	alabama	alabama	PROPN
inlawrev-18599	168	62	department	department	PROPN
inlawrev-18599	168	63	of	of	ADP
inlawrev-18599	168	64	revenue	revenue	NOUN
inlawrev-18599	168	65	appears	appear	VERB
inlawrev-18599	168	66	to	to	PART
inlawrev-18599	168	67	interpret	interpret	VERB
inlawrev-18599	168	68	the	the	DET
inlawrev-18599	168	69	occasional	occasional	ADJ
inlawrev-18599	168	70	sale	sale	NOUN
inlawrev-18599	168	71	exemption	exemption	NOUN
inlawrev-18599	168	72	as	as	ADP
inlawrev-18599	168	73	applying	apply	VERB
inlawrev-18599	168	74	to	to	ADP
inlawrev-18599	168	75	asset	asset	NOUN
inlawrev-18599	168	76	sales	sale	NOUN
inlawrev-18599	168	77	only	only	ADV
inlawrev-18599	168	78	when	when	SCONJ
inlawrev-18599	168	79	the	the	DET
inlawrev-18599	168	80	transaction	transaction	NOUN
inlawrev-18599	168	81	is	be	AUX
inlawrev-18599	168	82	structured	structure	VERB
inlawrev-18599	168	83	as	as	ADP
inlawrev-18599	168	84	a	a	DET
inlawrev-18599	168	85	single	single	ADJ
inlawrev-18599	168	86	transaction	transaction	NOUN
inlawrev-18599	168	87	to	to	ADP
inlawrev-18599	168	88	a	a	DET
inlawrev-18599	168	89	single	single	ADJ
inlawrev-18599	168	90	purchaser.67	purchaser.67	NOUN
inlawrev-18599	168	91	these	these	DET
inlawrev-18599	168	92	requirements	requirement	NOUN
inlawrev-18599	168	93	would	would	AUX
inlawrev-18599	168	94	seem	seem	VERB
inlawrev-18599	168	95	to	to	PART
inlawrev-18599	168	96	preclude	preclude	VERB
inlawrev-18599	168	97	the	the	DET
inlawrev-18599	168	98	occasional	occasional	ADJ
inlawrev-18599	168	99	sale	sale	NOUN
inlawrev-18599	168	100	exemption	exemption	NOUN
inlawrev-18599	168	101	from	from	ADP
inlawrev-18599	168	102	applying	apply	VERB
inlawrev-18599	168	103	to	to	ADP
inlawrev-18599	168	104	asset	asset	NOUN
inlawrev-18599	168	105	sales	sale	NOUN
inlawrev-18599	168	106	structured	structure	VERB
inlawrev-18599	168	107	as	as	ADP
inlawrev-18599	168	108	a	a	DET
inlawrev-18599	168	109	series	series	NOUN
inlawrev-18599	168	110	of	of	ADP
inlawrev-18599	168	111	sales	sale	NOUN
inlawrev-18599	168	112	completed	complete	VERB
inlawrev-18599	168	113	over	over	ADP
inlawrev-18599	168	114	time.68	time.68	PROPN
inlawrev-18599	168	115	further	far	ADV
inlawrev-18599	168	116	,	,	PUNCT
inlawrev-18599	168	117	these	these	DET
inlawrev-18599	168	118	requirements	requirement	NOUN
inlawrev-18599	168	119	would	would	AUX
inlawrev-18599	168	120	seem	seem	VERB
inlawrev-18599	168	121	to	to	PART
inlawrev-18599	168	122	preclude	preclude	VERB
inlawrev-18599	168	123	the	the	DET
inlawrev-18599	168	124	naming	naming	NOUN
inlawrev-18599	168	125	of	of	ADP
inlawrev-18599	168	126	both	both	CCONJ
inlawrev-18599	168	127	a	a	DET
inlawrev-18599	168	128	parent	parent	NOUN
inlawrev-18599	168	129	and	and	CCONJ
inlawrev-18599	168	130	subsidiary	subsidiary	NOUN
inlawrev-18599	168	131	as	as	ADP
inlawrev-18599	168	132	the	the	DET
inlawrev-18599	168	133	purchaser	purchaser	NOUN
inlawrev-18599	168	134	in	in	ADP
inlawrev-18599	168	135	the	the	DET
inlawrev-18599	168	136	asset	asset	NOUN
inlawrev-18599	168	137	purchase	purchase	NOUN
inlawrev-18599	168	138	agreement	agreement	NOUN
inlawrev-18599	168	139	,	,	PUNCT
inlawrev-18599	168	140	which	which	PRON
inlawrev-18599	168	141	the	the	DET
inlawrev-18599	168	142	parties	party	NOUN
inlawrev-18599	168	143	might	might	AUX
inlawrev-18599	168	144	otherwise	otherwise	ADV
inlawrev-18599	168	145	desire	desire	VERB
inlawrev-18599	168	146	for	for	ADP
inlawrev-18599	168	147	indemnification	indemnification	NOUN
inlawrev-18599	168	148	reasons	reason	NOUN
inlawrev-18599	168	149	or	or	CCONJ
inlawrev-18599	168	150	reasons	reason	NOUN
inlawrev-18599	168	151	associated	associate	VERB
inlawrev-18599	168	152	with	with	ADP
inlawrev-18599	168	153	the	the	DET
inlawrev-18599	168	154	representations	representation	NOUN
inlawrev-18599	168	155	and	and	CCONJ
inlawrev-18599	168	156	warranties	warranty	NOUN
inlawrev-18599	168	157	in	in	ADP
inlawrev-18599	168	158	the	the	DET
inlawrev-18599	168	159	asset	asset	NOUN
inlawrev-18599	168	160	purchase	purchase	NOUN
inlawrev-18599	168	161	agreement.69	agreement.69	VERB
inlawrev-18599	168	162	the	the	DET
inlawrev-18599	168	163	alabama	alabama	PROPN
inlawrev-18599	168	164	department	department	PROPN
inlawrev-18599	168	165	of	of	ADP
inlawrev-18599	168	166	revenue	revenue	NOUN
inlawrev-18599	168	167	also	also	ADV
inlawrev-18599	168	168	appears	appear	VERB
inlawrev-18599	168	169	to	to	PART
inlawrev-18599	168	170	interpret	interpret	VERB
inlawrev-18599	168	171	the	the	DET
inlawrev-18599	168	172	occasional	occasional	ADJ
inlawrev-18599	168	173	sale	sale	NOUN
inlawrev-18599	168	174	exemption	exemption	NOUN
inlawrev-18599	168	175	as	as	ADP
inlawrev-18599	168	176	applying	apply	VERB
inlawrev-18599	168	177	only	only	ADV
inlawrev-18599	168	178	when	when	SCONJ
inlawrev-18599	168	179	the	the	DET
inlawrev-18599	168	180	seller	seller	NOUN
inlawrev-18599	168	181	transfers	transfer	VERB
inlawrev-18599	168	182	the	the	DET
inlawrev-18599	168	183	entire	entire	ADJ
inlawrev-18599	168	184	assets	asset	NOUN
inlawrev-18599	168	185	of	of	ADP
inlawrev-18599	168	186	the	the	DET
inlawrev-18599	168	187	subject	subject	ADJ
inlawrev-18599	168	188	business.70	business.70	NOUN
inlawrev-18599	168	189	this	this	DET
inlawrev-18599	168	190	requirement	requirement	NOUN
inlawrev-18599	168	191	is	be	AUX
inlawrev-18599	168	192	at	at	ADP
inlawrev-18599	168	193	odds	odd	NOUN
inlawrev-18599	168	194	with	with	ADP
inlawrev-18599	168	195	the	the	DET
inlawrev-18599	168	196	practical	practical	ADJ
inlawrev-18599	168	197	nature	nature	NOUN
inlawrev-18599	168	198	of	of	ADP
inlawrev-18599	168	199	many	many	ADJ
inlawrev-18599	168	200	asset	asset	NOUN
inlawrev-18599	168	201	sales	sale	NOUN
inlawrev-18599	168	202	where	where	SCONJ
inlawrev-18599	168	203	the	the	DET
inlawrev-18599	168	204	seller	seller	NOUN
inlawrev-18599	168	205	will	will	AUX
inlawrev-18599	168	206	negotiate	negotiate	VERB
inlawrev-18599	168	207	to	to	PART
inlawrev-18599	168	208	exclude	exclude	VERB
inlawrev-18599	168	209	certain	certain	ADJ
inlawrev-18599	168	210	assets	asset	NOUN
inlawrev-18599	168	211	from	from	ADP
inlawrev-18599	168	212	the	the	DET
inlawrev-18599	168	213	sale.71	sale.71	NOUN
inlawrev-18599	168	214	the	the	DET
inlawrev-18599	168	215	foregoing	forego	VERB
inlawrev-18599	168	216	limitations	limitation	NOUN
inlawrev-18599	168	217	are	be	AUX
inlawrev-18599	168	218	nuanced	nuanced	ADJ
inlawrev-18599	168	219	,	,	PUNCT
inlawrev-18599	168	220	at	at	ADP
inlawrev-18599	168	221	odds	odd	NOUN
inlawrev-18599	168	222	with	with	ADP
inlawrev-18599	168	223	how	how	SCONJ
inlawrev-18599	168	224	some	some	DET
inlawrev-18599	168	225	asset	asset	NOUN
inlawrev-18599	168	226	sales	sale	NOUN
inlawrev-18599	168	227	may	may	AUX
inlawrev-18599	168	228	need	need	VERB
inlawrev-18599	168	229	to	to	PART
inlawrev-18599	168	230	be	be	AUX
inlawrev-18599	168	231	structured	structure	VERB
inlawrev-18599	168	232	in	in	ADP
inlawrev-18599	168	233	practice	practice	NOUN
inlawrev-18599	168	234	,	,	PUNCT
inlawrev-18599	168	235	and	and	CCONJ
inlawrev-18599	168	236	are	be	AUX
inlawrev-18599	168	237	different	different	ADJ
inlawrev-18599	168	238	from	from	ADP
inlawrev-18599	168	239	the	the	DET
inlawrev-18599	168	240	baseline	baseline	PROPN
inlawrev-18599	168	241	model	model	NOUN
inlawrev-18599	168	242	exemption.72	exemption.72	PROPN
inlawrev-18599	168	243	64	64	NUM
inlawrev-18599	168	244	.	.	PUNCT
inlawrev-18599	169	1	i	i	PRON
inlawrev-18599	169	2	d.	d.	PROPN
inlawrev-18599	169	3	65	65	NUM
inlawrev-18599	169	4	.	.	PUNCT
inlawrev-18599	170	1	see	see	VERB
inlawrev-18599	170	2	supra	supra	PROPN
inlawrev-18599	170	3	notes	note	VERB
inlawrev-18599	170	4	55	55	NUM
inlawrev-18599	170	5	-	-	SYM
inlawrev-18599	170	6	64	64	NUM
inlawrev-18599	170	7	and	and	CCONJ
inlawrev-18599	170	8	accompanying	accompany	VERB
inlawrev-18599	170	9	text	text	NOUN
inlawrev-18599	170	10	.	.	PUNCT
inlawrev-18599	171	1	66	66	NUM
inlawrev-18599	171	2	.	.	PUNCT
inlawrev-18599	172	1	see	see	VERB
inlawrev-18599	172	2	infra	infra	NOUN
inlawrev-18599	172	3	notes	note	VERB
inlawrev-18599	172	4	67	67	NUM
inlawrev-18599	172	5	-	-	SYM
inlawrev-18599	172	6	71	71	NUM
inlawrev-18599	172	7	and	and	CCONJ
inlawrev-18599	172	8	accompanying	accompany	VERB
inlawrev-18599	172	9	text	text	NOUN
inlawrev-18599	172	10	.	.	PUNCT
inlawrev-18599	173	1	67	67	NUM
inlawrev-18599	173	2	.	.	PUNCT
inlawrev-18599	173	3	ala	ala	PROPN
inlawrev-18599	173	4	.	.	PUNCT
inlawrev-18599	174	1	rev	rev	PROPN
inlawrev-18599	174	2	.	.	PUNCT
inlawrev-18599	175	1	rul	rul	PROPN
inlawrev-18599	175	2	.	.	PUNCT
inlawrev-18599	176	1	96	96	NUM
inlawrev-18599	176	2	-	-	PUNCT
inlawrev-18599	176	3	002	002	NUM
inlawrev-18599	176	4	(	(	PUNCT
inlawrev-18599	176	5	1996	1996	NUM
inlawrev-18599	176	6	)	)	PUNCT
inlawrev-18599	176	7	,	,	PUNCT
inlawrev-18599	176	8	archived	archive	VERB
inlawrev-18599	176	9	at	at	ADP
inlawrev-18599	176	10	http://perma.cc/lz93-xcdp	http://perma.cc/lz93-xcdp	PROPN
inlawrev-18599	176	11	.	.	PROPN
inlawrev-18599	176	12	68	68	NUM
inlawrev-18599	176	13	.	.	PUNCT
inlawrev-18599	177	1	see	see	VERB
inlawrev-18599	177	2	i	i	PRON
inlawrev-18599	177	3	d.	d.	PROPN
inlawrev-18599	177	4	69	69	NUM
inlawrev-18599	177	5	.	.	PUNCT
inlawrev-18599	178	1	see	see	VERB
inlawrev-18599	178	2	i	i	PRON
inlawrev-18599	178	3	d.	d.	PROPN
inlawrev-18599	178	4	70	70	NUM
inlawrev-18599	178	5	.	.	PUNCT
inlawrev-18599	179	1	see	see	VERB
inlawrev-18599	179	2	i	i	PRON
inlawrev-18599	179	3	d.	d.	PROPN
inlawrev-18599	179	4	it	it	PRON
inlawrev-18599	179	5	is	be	AUX
inlawrev-18599	179	6	unclear	unclear	ADJ
inlawrev-18599	179	7	from	from	ADP
inlawrev-18599	179	8	the	the	DET
inlawrev-18599	179	9	text	text	NOUN
inlawrev-18599	179	10	of	of	ADP
inlawrev-18599	179	11	alabama	alabama	PROPN
inlawrev-18599	179	12	revenue	revenue	NOUN
inlawrev-18599	179	13	ruling	rule	VERB
inlawrev-18599	179	14	96	96	NUM
inlawrev-18599	179	15	-	-	SYM
inlawrev-18599	179	16	002	002	NUM
inlawrev-18599	179	17	whether	whether	SCONJ
inlawrev-18599	179	18	the	the	DET
inlawrev-18599	179	19	term	term	NOUN
inlawrev-18599	179	20	“	"	PUNCT
inlawrev-18599	179	21	entire	entire	ADJ
inlawrev-18599	179	22	”	"	PUNCT
inlawrev-18599	179	23	means	mean	VERB
inlawrev-18599	179	24	all	all	DET
inlawrev-18599	179	25	assets	asset	NOUN
inlawrev-18599	179	26	of	of	ADP
inlawrev-18599	179	27	the	the	DET
inlawrev-18599	179	28	target	target	NOUN
inlawrev-18599	179	29	business	business	NOUN
inlawrev-18599	179	30	or	or	CCONJ
inlawrev-18599	179	31	only	only	ADV
inlawrev-18599	179	32	all	all	DET
inlawrev-18599	179	33	operating	operate	VERB
inlawrev-18599	179	34	assets	asset	NOUN
inlawrev-18599	179	35	of	of	ADP
inlawrev-18599	179	36	the	the	DET
inlawrev-18599	179	37	subject	subject	NOUN
inlawrev-18599	179	38	business	business	NOUN
inlawrev-18599	179	39	.	.	PUNCT
inlawrev-18599	180	1	one	one	PRON
inlawrev-18599	180	2	could	could	AUX
inlawrev-18599	180	3	argue	argue	VERB
inlawrev-18599	180	4	that	that	SCONJ
inlawrev-18599	180	5	the	the	DET
inlawrev-18599	180	6	“	"	PUNCT
inlawrev-18599	180	7	entire	entire	ADJ
inlawrev-18599	180	8	business	business	NOUN
inlawrev-18599	180	9	,	,	PUNCT
inlawrev-18599	180	10	”	"	PUNCT
inlawrev-18599	180	11	which	which	PRON
inlawrev-18599	180	12	is	be	AUX
inlawrev-18599	180	13	the	the	DET
inlawrev-18599	180	14	language	language	NOUN
inlawrev-18599	180	15	used	use	VERB
inlawrev-18599	180	16	in	in	ADP
inlawrev-18599	180	17	alabama	alabama	PROPN
inlawrev-18599	180	18	revenue	revenue	NOUN
inlawrev-18599	180	19	ruling	rule	VERB
inlawrev-18599	180	20	96	96	NUM
inlawrev-18599	180	21	-	-	SYM
inlawrev-18599	180	22	002	002	NUM
inlawrev-18599	180	23	,	,	PUNCT
inlawrev-18599	180	24	only	only	ADV
inlawrev-18599	180	25	means	mean	VERB
inlawrev-18599	180	26	those	those	DET
inlawrev-18599	180	27	assets	asset	NOUN
inlawrev-18599	180	28	used	use	VERB
inlawrev-18599	180	29	to	to	PART
inlawrev-18599	180	30	operate	operate	VERB
inlawrev-18599	180	31	the	the	DET
inlawrev-18599	180	32	business	business	NOUN
inlawrev-18599	180	33	rather	rather	ADV
inlawrev-18599	180	34	than	than	ADP
inlawrev-18599	180	35	each	each	PRON
inlawrev-18599	180	36	and	and	CCONJ
inlawrev-18599	180	37	every	every	DET
inlawrev-18599	180	38	asset	asset	NOUN
inlawrev-18599	180	39	of	of	ADP
inlawrev-18599	180	40	the	the	DET
inlawrev-18599	180	41	business	business	NOUN
inlawrev-18599	180	42	because	because	SCONJ
inlawrev-18599	180	43	an	an	DET
inlawrev-18599	180	44	“	"	PUNCT
inlawrev-18599	180	45	entire	entire	ADJ
inlawrev-18599	180	46	business	business	NOUN
inlawrev-18599	180	47	”	"	PUNCT
inlawrev-18599	180	48	logically	logically	ADV
inlawrev-18599	180	49	relates	relate	VERB
inlawrev-18599	180	50	to	to	ADP
inlawrev-18599	180	51	operational	operational	ADJ
inlawrev-18599	180	52	assets	asset	NOUN
inlawrev-18599	180	53	only	only	ADV
inlawrev-18599	180	54	.	.	PUNCT
inlawrev-18599	181	1	however	however	ADV
inlawrev-18599	181	2	,	,	PUNCT
inlawrev-18599	181	3	because	because	SCONJ
inlawrev-18599	181	4	the	the	DET
inlawrev-18599	181	5	term	term	NOUN
inlawrev-18599	181	6	“	"	PUNCT
inlawrev-18599	181	7	entire	entire	ADJ
inlawrev-18599	181	8	”	"	PUNCT
inlawrev-18599	181	9	commonly	commonly	ADV
inlawrev-18599	181	10	means	mean	VERB
inlawrev-18599	181	11	all	all	PRON
inlawrev-18599	181	12	,	,	PUNCT
inlawrev-18599	181	13	this	this	DET
inlawrev-18599	181	14	article	article	NOUN
inlawrev-18599	181	15	presumes	presume	VERB
inlawrev-18599	181	16	that	that	SCONJ
inlawrev-18599	181	17	the	the	DET
inlawrev-18599	181	18	alabama	alabama	PROPN
inlawrev-18599	181	19	department	department	PROPN
inlawrev-18599	181	20	of	of	ADP
inlawrev-18599	181	21	revenue	revenue	NOUN
inlawrev-18599	181	22	intended	intend	VERB
inlawrev-18599	181	23	for	for	ADP
inlawrev-18599	181	24	all	all	DET
inlawrev-18599	181	25	assets	asset	NOUN
inlawrev-18599	181	26	of	of	ADP
inlawrev-18599	181	27	the	the	DET
inlawrev-18599	181	28	business	business	NOUN
inlawrev-18599	181	29	,	,	PUNCT
inlawrev-18599	181	30	both	both	CCONJ
inlawrev-18599	181	31	operational	operational	ADJ
inlawrev-18599	181	32	and	and	CCONJ
inlawrev-18599	181	33	non	non	ADJ
inlawrev-18599	181	34	-	-	ADJ
inlawrev-18599	181	35	operational	operational	ADJ
inlawrev-18599	181	36	,	,	PUNCT
inlawrev-18599	181	37	to	to	PART
inlawrev-18599	181	38	be	be	AUX
inlawrev-18599	181	39	transferred	transfer	VERB
inlawrev-18599	181	40	in	in	ADP
inlawrev-18599	181	41	order	order	NOUN
inlawrev-18599	181	42	for	for	ADP
inlawrev-18599	181	43	the	the	DET
inlawrev-18599	181	44	occasional	occasional	ADJ
inlawrev-18599	181	45	sale	sale	NOUN
inlawrev-18599	181	46	exemption	exemption	NOUN
inlawrev-18599	181	47	to	to	PART
inlawrev-18599	181	48	apply	apply	VERB
inlawrev-18599	181	49	.	.	PUNCT
inlawrev-18599	182	1	further	far	ADV
inlawrev-18599	182	2	,	,	PUNCT
inlawrev-18599	182	3	it	it	PRON
inlawrev-18599	182	4	is	be	AUX
inlawrev-18599	182	5	unclear	unclear	ADJ
inlawrev-18599	182	6	whether	whether	SCONJ
inlawrev-18599	182	7	alabama	alabama	PROPN
inlawrev-18599	182	8	has	have	VERB
inlawrev-18599	182	9	a	a	DET
inlawrev-18599	182	10	de	de	X
inlawrev-18599	182	11	minimis	minimis	NOUN
inlawrev-18599	182	12	exception	exception	NOUN
inlawrev-18599	182	13	to	to	ADP
inlawrev-18599	182	14	this	this	DET
inlawrev-18599	182	15	requirement	requirement	NOUN
inlawrev-18599	182	16	.	.	PUNCT
inlawrev-18599	183	1	notably	notably	ADV
inlawrev-18599	183	2	,	,	PUNCT
inlawrev-18599	183	3	even	even	ADV
inlawrev-18599	183	4	though	though	SCONJ
inlawrev-18599	183	5	the	the	DET
inlawrev-18599	183	6	alabama	alabama	PROPN
inlawrev-18599	183	7	department	department	PROPN
inlawrev-18599	183	8	of	of	ADP
inlawrev-18599	183	9	revenue	revenue	NOUN
inlawrev-18599	183	10	stated	state	VERB
inlawrev-18599	183	11	in	in	ADP
inlawrev-18599	183	12	alabama	alabama	PROPN
inlawrev-18599	183	13	revenue	revenue	NOUN
inlawrev-18599	183	14	ruling	rule	VERB
inlawrev-18599	183	15	96	96	NUM
inlawrev-18599	183	16	-	-	PUNCT
inlawrev-18599	183	17	002	002	NUM
inlawrev-18599	183	18	that	that	SCONJ
inlawrev-18599	183	19	the	the	DET
inlawrev-18599	183	20	“	"	PUNCT
inlawrev-18599	183	21	entire	entire	ADJ
inlawrev-18599	183	22	”	"	PUNCT
inlawrev-18599	183	23	assets	asset	NOUN
inlawrev-18599	183	24	of	of	ADP
inlawrev-18599	183	25	the	the	DET
inlawrev-18599	183	26	business	business	NOUN
inlawrev-18599	183	27	must	must	AUX
inlawrev-18599	183	28	be	be	AUX
inlawrev-18599	183	29	transferred	transfer	VERB
inlawrev-18599	183	30	,	,	PUNCT
inlawrev-18599	183	31	the	the	DET
inlawrev-18599	183	32	facts	fact	NOUN
inlawrev-18599	183	33	of	of	ADP
inlawrev-18599	183	34	alabama	alabama	PROPN
inlawrev-18599	183	35	revenue	revenue	NOUN
inlawrev-18599	183	36	ruling	rule	VERB
inlawrev-18599	183	37	96	96	NUM
inlawrev-18599	183	38	-	-	PUNCT
inlawrev-18599	183	39	002	002	NUM
inlawrev-18599	183	40	indicated	indicate	VERB
inlawrev-18599	183	41	that	that	SCONJ
inlawrev-18599	183	42	only	only	ADV
inlawrev-18599	183	43	“	"	PUNCT
inlawrev-18599	183	44	substantially	substantially	ADV
inlawrev-18599	183	45	all	all	PRON
inlawrev-18599	183	46	”	"	PUNCT
inlawrev-18599	183	47	of	of	ADP
inlawrev-18599	183	48	the	the	DET
inlawrev-18599	183	49	assets	asset	NOUN
inlawrev-18599	183	50	were	be	AUX
inlawrev-18599	183	51	purchased	purchase	VERB
inlawrev-18599	183	52	in	in	ADP
inlawrev-18599	183	53	the	the	DET
inlawrev-18599	183	54	asset	asset	NOUN
inlawrev-18599	183	55	sale	sale	NOUN
inlawrev-18599	183	56	.	.	PUNCT
inlawrev-18599	184	1	see	see	VERB
inlawrev-18599	184	2	ala	ala	PROPN
inlawrev-18599	184	3	.	.	PUNCT
inlawrev-18599	185	1	rev	rev	PROPN
inlawrev-18599	185	2	.	.	PUNCT
inlawrev-18599	186	1	rul	rul	PROPN
inlawrev-18599	186	2	.	.	PUNCT
inlawrev-18599	187	1	96	96	NUM
inlawrev-18599	187	2	-	-	PUNCT
inlawrev-18599	187	3	002	002	NUM
inlawrev-18599	187	4	(	(	PUNCT
inlawrev-18599	187	5	1996	1996	NUM
inlawrev-18599	187	6	)	)	PUNCT
inlawrev-18599	187	7	,	,	PUNCT
inlawrev-18599	187	8	archived	archive	VERB
inlawrev-18599	187	9	at	at	ADP
inlawrev-18599	187	10	http://perma.cc/lz93-xcdp	http://perma.cc/lz93-xcdp	PROPN
inlawrev-18599	187	11	.	.	PROPN
inlawrev-18599	187	12	71	71	NUM
inlawrev-18599	187	13	.	.	PUNCT
inlawrev-18599	188	1	see	see	VERB
inlawrev-18599	188	2	egan	egan	PROPN
inlawrev-18599	188	3	,	,	PUNCT
inlawrev-18599	188	4	supra	supra	PROPN
inlawrev-18599	188	5	note	note	PROPN
inlawrev-18599	188	6	10	10	NUM
inlawrev-18599	188	7	,	,	PUNCT
inlawrev-18599	188	8	at	at	ADP
inlawrev-18599	188	9	917	917	NUM
inlawrev-18599	188	10	.	.	PUNCT
inlawrev-18599	189	1	72	72	NUM
inlawrev-18599	189	2	.	.	PUNCT
inlawrev-18599	190	1	see	see	VERB
inlawrev-18599	190	2	supra	supra	PROPN
inlawrev-18599	190	3	note	note	PROPN
inlawrev-18599	190	4	39	39	NUM
inlawrev-18599	190	5	and	and	CCONJ
inlawrev-18599	190	6	accompanying	accompany	VERB
inlawrev-18599	190	7	text	text	NOUN
inlawrev-18599	190	8	;	;	PUNCT
inlawrev-18599	190	9	see	see	VERB
inlawrev-18599	190	10	also	also	ADV
inlawrev-18599	190	11	ria	ria	PROPN
inlawrev-18599	190	12	checkpoint	checkpoint	NOUN
inlawrev-18599	190	13	,	,	PUNCT
inlawrev-18599	190	14	state	state	NOUN
inlawrev-18599	190	15	tax	tax	NOUN
inlawrev-18599	190	16	chart	chart	NOUN
inlawrev-18599	191	1	560	560	NUM
inlawrev-18599	191	2	indiana	indiana	PROPN
inlawrev-18599	191	3	law	law	PROPN
inlawrev-18599	191	4	review	review	NOUN
inlawrev-18599	192	1	[	[	X
inlawrev-18599	192	2	vol	vol	NOUN
inlawrev-18599	192	3	.	.	PUNCT
inlawrev-18599	192	4	48:551	48:551	PROPN
inlawrev-18599	192	5	accordingly	accordingly	ADV
inlawrev-18599	192	6	,	,	PUNCT
inlawrev-18599	192	7	alabama	alabama	PROPN
inlawrev-18599	192	8	fits	fit	VERB
inlawrev-18599	192	9	into	into	ADP
inlawrev-18599	192	10	the	the	DET
inlawrev-18599	192	11	trap	trap	NOUN
inlawrev-18599	192	12	for	for	ADP
inlawrev-18599	192	13	the	the	DET
inlawrev-18599	192	14	unwary	unwary	ADJ
inlawrev-18599	192	15	category	category	NOUN
inlawrev-18599	192	16	.	.	PUNCT
inlawrev-18599	193	1	b.	b.	PROPN
inlawrev-18599	193	2	alaska	alaska	PROPN
inlawrev-18599	193	3	alaska	alaska	PROPN
inlawrev-18599	193	4	does	do	AUX
inlawrev-18599	193	5	not	not	PART
inlawrev-18599	193	6	have	have	VERB
inlawrev-18599	193	7	a	a	DET
inlawrev-18599	193	8	statewide	statewide	ADJ
inlawrev-18599	193	9	sales	sale	NOUN
inlawrev-18599	193	10	tax	tax	NOUN
inlawrev-18599	193	11	system	system	NOUN
inlawrev-18599	193	12	,	,	PUNCT
inlawrev-18599	193	13	although	although	SCONJ
inlawrev-18599	193	14	many	many	ADJ
inlawrev-18599	193	15	local	local	ADJ
inlawrev-18599	193	16	jurisdictions	jurisdiction	NOUN
inlawrev-18599	193	17	(	(	PUNCT
inlawrev-18599	193	18	cities	city	NOUN
inlawrev-18599	193	19	and	and	CCONJ
inlawrev-18599	193	20	boroughs	borough	NOUN
inlawrev-18599	193	21	)	)	PUNCT
inlawrev-18599	193	22	impose	impose	VERB
inlawrev-18599	193	23	sales	sale	NOUN
inlawrev-18599	193	24	tax	tax	NOUN
inlawrev-18599	193	25	pursuant	pursuant	NOUN
inlawrev-18599	193	26	to	to	ADP
inlawrev-18599	193	27	the	the	DET
inlawrev-18599	193	28	authority	authority	NOUN
inlawrev-18599	193	29	granted	grant	VERB
inlawrev-18599	193	30	in	in	ADP
inlawrev-18599	193	31	alaska	alaska	PROPN
inlawrev-18599	193	32	statutes.73	statutes.73	PROPN
inlawrev-18599	193	33	thus	thus	ADV
inlawrev-18599	193	34	,	,	PUNCT
inlawrev-18599	193	35	one	one	PRON
inlawrev-18599	193	36	must	must	AUX
inlawrev-18599	193	37	consult	consult	VERB
inlawrev-18599	193	38	the	the	DET
inlawrev-18599	193	39	local	local	ADJ
inlawrev-18599	193	40	rules	rule	NOUN
inlawrev-18599	193	41	of	of	ADP
inlawrev-18599	193	42	the	the	DET
inlawrev-18599	193	43	jurisdiction	jurisdiction	NOUN
inlawrev-18599	193	44	where	where	SCONJ
inlawrev-18599	193	45	the	the	DET
inlawrev-18599	193	46	assets	asset	NOUN
inlawrev-18599	193	47	are	be	AUX
inlawrev-18599	193	48	located	locate	VERB
inlawrev-18599	193	49	to	to	PART
inlawrev-18599	193	50	determine	determine	VERB
inlawrev-18599	193	51	if	if	SCONJ
inlawrev-18599	193	52	an	an	DET
inlawrev-18599	193	53	occasional	occasional	ADJ
inlawrev-18599	193	54	sale	sale	NOUN
inlawrev-18599	193	55	exemption	exemption	NOUN
inlawrev-18599	193	56	exists.74	exists.74	VERB
inlawrev-18599	193	57	the	the	DET
inlawrev-18599	193	58	lack	lack	NOUN
inlawrev-18599	193	59	of	of	ADP
inlawrev-18599	193	60	a	a	DET
inlawrev-18599	193	61	statewide	statewide	ADJ
inlawrev-18599	193	62	rule	rule	NOUN
inlawrev-18599	193	63	is	be	AUX
inlawrev-18599	193	64	different	different	ADJ
inlawrev-18599	193	65	from	from	ADP
inlawrev-18599	193	66	other	other	ADJ
inlawrev-18599	193	67	states	state	NOUN
inlawrev-18599	193	68	and	and	CCONJ
inlawrev-18599	193	69	puts	put	VERB
inlawrev-18599	193	70	alaska	alaska	PROPN
inlawrev-18599	193	71	in	in	ADP
inlawrev-18599	193	72	the	the	DET
inlawrev-18599	193	73	trap	trap	NOUN
inlawrev-18599	193	74	for	for	ADP
inlawrev-18599	193	75	the	the	DET
inlawrev-18599	193	76	unwary	unwary	ADJ
inlawrev-18599	193	77	category	category	NOUN
inlawrev-18599	193	78	.	.	PUNCT
inlawrev-18599	194	1	c.	c.	PROPN
inlawrev-18599	194	2	california	california	PROPN
inlawrev-18599	195	1	the	the	DET
inlawrev-18599	195	2	initial	initial	ADJ
inlawrev-18599	195	3	inquiry	inquiry	NOUN
inlawrev-18599	195	4	in	in	ADP
inlawrev-18599	195	5	determining	determine	VERB
inlawrev-18599	195	6	whether	whether	SCONJ
inlawrev-18599	195	7	california	california	PROPN
inlawrev-18599	195	8	’s	’s	PART
inlawrev-18599	195	9	occasional	occasional	ADJ
inlawrev-18599	195	10	sale	sale	NOUN
inlawrev-18599	195	11	exemption	exemption	NOUN
inlawrev-18599	195	12	applies	apply	VERB
inlawrev-18599	195	13	to	to	ADP
inlawrev-18599	195	14	an	an	DET
inlawrev-18599	195	15	asset	asset	NOUN
inlawrev-18599	195	16	sale	sale	NOUN
inlawrev-18599	195	17	is	be	AUX
inlawrev-18599	195	18	whether	whether	SCONJ
inlawrev-18599	195	19	or	or	CCONJ
inlawrev-18599	195	20	not	not	PART
inlawrev-18599	195	21	the	the	DET
inlawrev-18599	195	22	seller	seller	NOUN
inlawrev-18599	195	23	’s	’s	PART
inlawrev-18599	195	24	business	business	NOUN
inlawrev-18599	195	25	is	be	AUX
inlawrev-18599	195	26	a	a	DET
inlawrev-18599	195	27	permitted	permit	VERB
inlawrev-18599	195	28	business	business	NOUN
inlawrev-18599	195	29	;	;	PUNCT
inlawrev-18599	195	30	that	that	PRON
inlawrev-18599	195	31	is	is	ADV
inlawrev-18599	195	32	,	,	PUNCT
inlawrev-18599	195	33	whether	whether	SCONJ
inlawrev-18599	195	34	a	a	DET
inlawrev-18599	195	35	sales	sale	NOUN
inlawrev-18599	195	36	tax	tax	NOUN
inlawrev-18599	195	37	permit	permit	NOUN
inlawrev-18599	195	38	is	be	AUX
inlawrev-18599	195	39	required	require	VERB
inlawrev-18599	195	40	to	to	PART
inlawrev-18599	195	41	operate	operate	VERB
inlawrev-18599	195	42	the	the	DET
inlawrev-18599	195	43	business.75	business.75	PROPN
inlawrev-18599	195	44	california	california	PROPN
inlawrev-18599	195	45	’s	’s	PART
inlawrev-18599	195	46	regulatory	regulatory	ADJ
inlawrev-18599	195	47	provision	provision	NOUN
inlawrev-18599	195	48	relating	relate	VERB
inlawrev-18599	195	49	to	to	ADP
inlawrev-18599	195	50	the	the	DET
inlawrev-18599	195	51	sale	sale	NOUN
inlawrev-18599	195	52	of	of	ADP
inlawrev-18599	195	53	all	all	PRON
inlawrev-18599	195	54	or	or	CCONJ
inlawrev-18599	195	55	part	part	NOUN
inlawrev-18599	195	56	of	of	ADP
inlawrev-18599	195	57	a	a	DET
inlawrev-18599	195	58	permitted	permit	VERB
inlawrev-18599	195	59	business	business	NOUN
inlawrev-18599	195	60	provides	provide	VERB
inlawrev-18599	195	61	:	:	PUNCT
inlawrev-18599	195	62	in	in	ADP
inlawrev-18599	195	63	general	general	ADJ
inlawrev-18599	195	64	,	,	PUNCT
inlawrev-18599	195	65	when	when	SCONJ
inlawrev-18599	195	66	a	a	DET
inlawrev-18599	195	67	person	person	NOUN
inlawrev-18599	195	68	sells	sell	VERB
inlawrev-18599	195	69	a	a	DET
inlawrev-18599	195	70	business	business	NOUN
inlawrev-18599	195	71	which	which	PRON
inlawrev-18599	195	72	is	be	AUX
inlawrev-18599	195	73	required	require	VERB
inlawrev-18599	195	74	to	to	PART
inlawrev-18599	195	75	hold	hold	VERB
inlawrev-18599	195	76	a	a	DET
inlawrev-18599	195	77	seller	seller	NOUN
inlawrev-18599	195	78	’s	’s	PART
inlawrev-18599	195	79	permit	permit	NOUN
inlawrev-18599	195	80	,	,	PUNCT
inlawrev-18599	195	81	tax	tax	NOUN
inlawrev-18599	195	82	applies	apply	VERB
inlawrev-18599	195	83	to	to	ADP
inlawrev-18599	195	84	the	the	DET
inlawrev-18599	195	85	gross	gross	ADJ
inlawrev-18599	195	86	receipts	receipt	NOUN
inlawrev-18599	195	87	from	from	ADP
inlawrev-18599	195	88	the	the	DET
inlawrev-18599	195	89	retail	retail	ADJ
inlawrev-18599	195	90	sale	sale	NOUN
inlawrev-18599	195	91	of	of	ADP
inlawrev-18599	195	92	tangible	tangible	ADJ
inlawrev-18599	195	93	personal	personal	ADJ
inlawrev-18599	195	94	property	property	NOUN
inlawrev-18599	195	95	held	hold	VERB
inlawrev-18599	195	96	or	or	CCONJ
inlawrev-18599	195	97	used	use	VERB
inlawrev-18599	195	98	by	by	ADP
inlawrev-18599	195	99	that	that	DET
inlawrev-18599	195	100	business	business	NOUN
inlawrev-18599	195	101	in	in	ADP
inlawrev-18599	195	102	the	the	DET
inlawrev-18599	195	103	course	course	NOUN
inlawrev-18599	195	104	of	of	ADP
inlawrev-18599	195	105	its	its	PRON
inlawrev-18599	195	106	activities	activity	NOUN
inlawrev-18599	195	107	requiring	require	VERB
inlawrev-18599	195	108	the	the	DET
inlawrev-18599	195	109	holding	holding	NOUN
inlawrev-18599	195	110	of	of	ADP
inlawrev-18599	195	111	the	the	DET
inlawrev-18599	195	112	seller	seller	NOUN
inlawrev-18599	195	113	's	's	PART
inlawrev-18599	195	114	permit.76	permit.76	PROPN
inlawrev-18599	195	115	the	the	DET
inlawrev-18599	195	116	only	only	ADJ
inlawrev-18599	195	117	exception	exception	NOUN
inlawrev-18599	195	118	to	to	ADP
inlawrev-18599	195	119	the	the	DET
inlawrev-18599	195	120	above	above	NOUN
inlawrev-18599	195	121	is	be	AUX
inlawrev-18599	195	122	when	when	SCONJ
inlawrev-18599	195	123	another	another	DET
inlawrev-18599	195	124	exemption	exemption	NOUN
inlawrev-18599	195	125	applies	apply	VERB
inlawrev-18599	195	126	(	(	PUNCT
inlawrev-18599	195	127	e.g.	e.g.	ADV
inlawrev-18599	195	128	,	,	PUNCT
inlawrev-18599	195	129	the	the	DET
inlawrev-18599	195	130	manufacturing	manufacturing	NOUN
inlawrev-18599	195	131	exemption),77	exemption),77	NOUN
inlawrev-18599	195	132	or	or	CCONJ
inlawrev-18599	195	133	the	the	DET
inlawrev-18599	195	134	asset	asset	NOUN
inlawrev-18599	195	135	sale	sale	NOUN
inlawrev-18599	195	136	involves	involve	VERB
inlawrev-18599	195	137	the	the	DET
inlawrev-18599	195	138	transfer	transfer	NOUN
inlawrev-18599	195	139	of	of	ADP
inlawrev-18599	195	140	all	all	PRON
inlawrev-18599	195	141	,	,	PUNCT
inlawrev-18599	195	142	or	or	CCONJ
inlawrev-18599	195	143	substantially	substantially	ADV
inlawrev-18599	195	144	all	all	PRON
inlawrev-18599	195	145	,	,	PUNCT
inlawrev-18599	195	146	of	of	ADP
inlawrev-18599	195	147	the	the	DET
inlawrev-18599	195	148	assets	asset	NOUN
inlawrev-18599	195	149	of	of	ADP
inlawrev-18599	195	150	a	a	DET
inlawrev-18599	195	151	business	business	NOUN
inlawrev-18599	195	152	and	and	CCONJ
inlawrev-18599	195	153	the	the	DET
inlawrev-18599	195	154	structure	structure	NOUN
inlawrev-18599	195	155	is	be	AUX
inlawrev-18599	195	156	such	such	ADJ
inlawrev-18599	195	157	that	that	SCONJ
inlawrev-18599	195	158	,	,	PUNCT
inlawrev-18599	195	159	after	after	ADP
inlawrev-18599	195	160	the	the	DET
inlawrev-18599	195	161	transfer	transfer	NOUN
inlawrev-18599	195	162	,	,	PUNCT
inlawrev-18599	195	163	the	the	DET
inlawrev-18599	195	164	real	real	ADJ
inlawrev-18599	195	165	or	or	CCONJ
inlawrev-18599	195	166	ultimate	ultimate	ADJ
inlawrev-18599	195	167	ownership	ownership	NOUN
inlawrev-18599	195	168	of	of	ADP
inlawrev-18599	195	169	the	the	DET
inlawrev-18599	195	170	assets	asset	NOUN
inlawrev-18599	195	171	transferred	transfer	VERB
inlawrev-18599	195	172	“	"	PUNCT
inlawrev-18599	195	173	is	be	AUX
inlawrev-18599	195	174	substantially	substantially	ADV
inlawrev-18599	195	175	similar	similar	ADJ
inlawrev-18599	195	176	to	to	ADP
inlawrev-18599	195	177	that	that	PRON
inlawrev-18599	195	178	which	which	PRON
inlawrev-18599	195	179	existed	exist	VERB
inlawrev-18599	195	180	before	before	ADP
inlawrev-18599	195	181	such	such	ADJ
inlawrev-18599	195	182	transfer	transfer	NOUN
inlawrev-18599	195	183	.	.	PUNCT
inlawrev-18599	196	1	”78	”78	ADV
inlawrev-18599	196	2	the	the	DET
inlawrev-18599	196	3	term	term	NOUN
inlawrev-18599	196	4	“	"	PUNCT
inlawrev-18599	196	5	substantially	substantially	ADV
inlawrev-18599	196	6	similar	similar	ADJ
inlawrev-18599	196	7	”	"	PUNCT
inlawrev-18599	196	8	means	mean	VERB
inlawrev-18599	196	9	that	that	SCONJ
inlawrev-18599	196	10	“	"	PUNCT
inlawrev-18599	196	11	80	80	NUM
inlawrev-18599	196	12	percent	percent	NOUN
inlawrev-18599	196	13	or	or	CCONJ
inlawrev-18599	196	14	more	more	ADJ
inlawrev-18599	196	15	of	of	ADP
inlawrev-18599	196	16	[	[	X
inlawrev-18599	196	17	the	the	DET
inlawrev-18599	196	18	]	]	X
inlawrev-18599	196	19	ownership	ownership	NOUN
inlawrev-18599	196	20	of	of	ADP
inlawrev-18599	196	21	the	the	DET
inlawrev-18599	196	22	tangible	tangible	ADJ
inlawrev-18599	196	23	results	result	NOUN
inlawrev-18599	196	24	,	,	PUNCT
inlawrev-18599	196	25	tax	tax	NOUN
inlawrev-18599	196	26	type	type	NOUN
inlawrev-18599	196	27	:	:	PUNCT
inlawrev-18599	196	28	sales	sale	NOUN
inlawrev-18599	196	29	/	/	SYM
inlawrev-18599	196	30	use	use	NOUN
inlawrev-18599	196	31	,	,	PUNCT
inlawrev-18599	196	32	available	available	ADJ
inlawrev-18599	196	33	at	at	ADP
inlawrev-18599	196	34	https://checkpoint.riag.com	https://checkpoint.riag.com	PROPN
inlawrev-18599	196	35	.	.	PUNCT
inlawrev-18599	197	1	73	73	NUM
inlawrev-18599	197	2	.	.	PUNCT
inlawrev-18599	198	1	alaska	alaska	PROPN
inlawrev-18599	198	2	stat	stat	PROPN
inlawrev-18599	198	3	.	.	PUNCT
inlawrev-18599	199	1	§	§	PROPN
inlawrev-18599	199	2	§	§	PROPN
inlawrev-18599	199	3	29.45.650	29.45.650	PROPN
inlawrev-18599	199	4	-	-	SYM
inlawrev-18599	199	5	710	710	NUM
inlawrev-18599	199	6	(	(	PUNCT
inlawrev-18599	199	7	2013	2013	NUM
inlawrev-18599	199	8	)	)	PUNCT
inlawrev-18599	199	9	.	.	PUNCT
inlawrev-18599	200	1	see	see	VERB
inlawrev-18599	200	2	generally	generally	ADV
inlawrev-18599	200	3	stern	stern	ADJ
inlawrev-18599	200	4	,	,	PUNCT
inlawrev-18599	200	5	supra	supra	ADJ
inlawrev-18599	200	6	note	note	NOUN
inlawrev-18599	200	7	24	24	NUM
inlawrev-18599	200	8	,	,	PUNCT
inlawrev-18599	200	9	at	at	ADP
inlawrev-18599	200	10	43	43	NUM
inlawrev-18599	200	11	;	;	PUNCT
inlawrev-18599	200	12	alaska	alaska	PROPN
inlawrev-18599	200	13	dep’t	dep’t	PROPN
inlawrev-18599	200	14	of	of	ADP
inlawrev-18599	200	15	commerce	commerce	PROPN
inlawrev-18599	200	16	,	,	PUNCT
inlawrev-18599	200	17	community	community	NOUN
inlawrev-18599	200	18	and	and	CCONJ
inlawrev-18599	200	19	econ	econ	NOUN
inlawrev-18599	200	20	.	.	PUNCT
inlawrev-18599	201	1	dev	dev	PROPN
inlawrev-18599	201	2	.	.	PROPN
inlawrev-18599	201	3	,	,	PUNCT
inlawrev-18599	201	4	alaska	alaska	PROPN
inlawrev-18599	201	5	taxable	taxable	ADJ
inlawrev-18599	201	6	2012	2012	NUM
inlawrev-18599	201	7	,	,	PUNCT
inlawrev-18599	201	8	15	15	NUM
inlawrev-18599	201	9	,	,	PUNCT
inlawrev-18599	201	10	18	18	NUM
inlawrev-18599	201	11	(	(	PUNCT
inlawrev-18599	201	12	2013	2013	NUM
inlawrev-18599	201	13	)	)	PUNCT
inlawrev-18599	201	14	,	,	PUNCT
inlawrev-18599	201	15	available	available	ADJ
inlawrev-18599	201	16	at	at	ADP
inlawrev-18599	201	17	http://commerce.alaska.gov/dnn/portals/4/pub/osa%20taxable%202012	http://commerce.alaska.gov/dnn/portals/4/pub/osa%20taxable%202012	ADJ
inlawrev-18599	201	18	%	%	NOUN
inlawrev-18599	201	19	20-%20final%202013	20-%20final%202013	NUM
inlawrev-18599	201	20	-	-	PUNCT
inlawrev-18599	201	21	02	02	NUM
inlawrev-18599	201	22	-	-	PUNCT
inlawrev-18599	201	23	05.pdf	05.pdf	PROPN
inlawrev-18599	201	24	,	,	PUNCT
inlawrev-18599	201	25	archived	archive	VERB
inlawrev-18599	201	26	at	at	ADP
inlawrev-18599	201	27	http://perma.cc/r3kk-e7hs	http://perma.cc/r3kk-e7hs	PROPN
inlawrev-18599	201	28	(	(	PUNCT
inlawrev-18599	201	29	tables	table	NOUN
inlawrev-18599	201	30	one	one	NUM
inlawrev-18599	201	31	and	and	CCONJ
inlawrev-18599	201	32	two	two	NUM
inlawrev-18599	201	33	indicate	indicate	VERB
inlawrev-18599	201	34	which	which	PRON
inlawrev-18599	201	35	local	local	ADJ
inlawrev-18599	201	36	jurisdictions	jurisdiction	NOUN
inlawrev-18599	201	37	impose	impose	VERB
inlawrev-18599	201	38	sales	sale	NOUN
inlawrev-18599	201	39	tax	tax	NOUN
inlawrev-18599	201	40	)	)	PUNCT
inlawrev-18599	201	41	.	.	PUNCT
inlawrev-18599	202	1	74	74	X
inlawrev-18599	202	2	.	.	PUNCT
inlawrev-18599	203	1	see	see	VERB
inlawrev-18599	203	2	i	i	PRON
inlawrev-18599	203	3	d.	d.	PROPN
inlawrev-18599	203	4	75	75	NUM
inlawrev-18599	203	5	.	.	PUNCT
inlawrev-18599	204	1	see	see	VERB
inlawrev-18599	204	2	cal	cal	PROPN
inlawrev-18599	204	3	.	.	PUNCT
inlawrev-18599	205	1	rev	rev	PROPN
inlawrev-18599	205	2	.	.	PROPN
inlawrev-18599	205	3	&	&	CCONJ
inlawrev-18599	205	4	tax	tax	PROPN
inlawrev-18599	205	5	.	.	PUNCT
inlawrev-18599	206	1	code	code	PROPN
inlawrev-18599	206	2	§	§	PROPN
inlawrev-18599	206	3	6367	6367	NUM
inlawrev-18599	206	4	(	(	PUNCT
inlawrev-18599	206	5	2014	2014	NUM
inlawrev-18599	206	6	)	)	PUNCT
inlawrev-18599	206	7	;	;	PUNCT
inlawrev-18599	206	8	cal	cal	X
inlawrev-18599	206	9	.	.	PUNCT
inlawrev-18599	207	1	rev	rev	PROPN
inlawrev-18599	207	2	.	.	PROPN
inlawrev-18599	207	3	&	&	CCONJ
inlawrev-18599	207	4	tax	tax	PROPN
inlawrev-18599	207	5	.	.	PUNCT
inlawrev-18599	208	1	§	§	PROPN
inlawrev-18599	208	2	6006.5(b	6006.5(b	PROPN
inlawrev-18599	208	3	)	)	PUNCT
inlawrev-18599	208	4	(	(	PUNCT
inlawrev-18599	208	5	2014	2014	NUM
inlawrev-18599	208	6	)	)	PUNCT
inlawrev-18599	208	7	;	;	PUNCT
inlawrev-18599	208	8	see	see	VERB
inlawrev-18599	208	9	also	also	ADV
inlawrev-18599	208	10	stern	stern	ADJ
inlawrev-18599	208	11	,	,	PUNCT
inlawrev-18599	208	12	supra	supra	ADJ
inlawrev-18599	208	13	note	note	NOUN
inlawrev-18599	208	14	24	24	NUM
inlawrev-18599	208	15	,	,	PUNCT
inlawrev-18599	208	16	at	at	ADP
inlawrev-18599	208	17	45	45	NUM
inlawrev-18599	208	18	-	-	SYM
inlawrev-18599	208	19	46	46	NUM
inlawrev-18599	208	20	(	(	PUNCT
inlawrev-18599	208	21	“	"	PUNCT
inlawrev-18599	208	22	the	the	DET
inlawrev-18599	208	23	availability	availability	NOUN
inlawrev-18599	208	24	of	of	ADP
inlawrev-18599	208	25	the	the	DET
inlawrev-18599	208	26	occasional	occasional	ADJ
inlawrev-18599	208	27	sale	sale	NOUN
inlawrev-18599	208	28	exemption	exemption	NOUN
inlawrev-18599	208	29	comes	come	VERB
inlawrev-18599	208	30	down	down	ADP
inlawrev-18599	208	31	to	to	ADP
inlawrev-18599	208	32	whether	whether	SCONJ
inlawrev-18599	208	33	the	the	DET
inlawrev-18599	208	34	seller	seller	NOUN
inlawrev-18599	208	35	is	be	AUX
inlawrev-18599	208	36	required	require	VERB
inlawrev-18599	208	37	to	to	PART
inlawrev-18599	208	38	hold	hold	VERB
inlawrev-18599	208	39	a	a	DET
inlawrev-18599	208	40	seller	seller	NOUN
inlawrev-18599	208	41	’s	’s	PART
inlawrev-18599	208	42	permit	permit	NOUN
inlawrev-18599	208	43	for	for	ADP
inlawrev-18599	208	44	the	the	DET
inlawrev-18599	208	45	activities	activity	NOUN
inlawrev-18599	208	46	in	in	ADP
inlawrev-18599	208	47	which	which	PRON
inlawrev-18599	208	48	the	the	DET
inlawrev-18599	208	49	assets	asset	NOUN
inlawrev-18599	208	50	are	be	AUX
inlawrev-18599	208	51	used	use	VERB
inlawrev-18599	208	52	.	.	PUNCT
inlawrev-18599	208	53	”	"	PUNCT
inlawrev-18599	208	54	)	)	PUNCT
inlawrev-18599	208	55	;	;	PUNCT
inlawrev-18599	208	56	faber	faber	PROPN
inlawrev-18599	208	57	,	,	PUNCT
inlawrev-18599	208	58	supra	supra	PROPN
inlawrev-18599	208	59	note	note	NOUN
inlawrev-18599	208	60	39	39	NUM
inlawrev-18599	208	61	,	,	PUNCT
inlawrev-18599	208	62	at	at	ADP
inlawrev-18599	208	63	56	56	NUM
inlawrev-18599	208	64	.	.	PUNCT
inlawrev-18599	209	1	76	76	NUM
inlawrev-18599	209	2	.	.	PUNCT
inlawrev-18599	210	1	cal	cal	PROPN
inlawrev-18599	210	2	.	.	PUNCT
inlawrev-18599	211	1	code	code	NOUN
inlawrev-18599	211	2	regs	reg	NOUN
inlawrev-18599	211	3	.	.	PUNCT
inlawrev-18599	212	1	tit	tit	NOUN
inlawrev-18599	212	2	.	.	PROPN
inlawrev-18599	213	1	18	18	NUM
inlawrev-18599	213	2	,	,	PUNCT
inlawrev-18599	213	3	§	§	PROPN
inlawrev-18599	213	4	1595(b)(1	1595(b)(1	NUM
inlawrev-18599	213	5	)	)	PUNCT
inlawrev-18599	213	6	(	(	PUNCT
inlawrev-18599	213	7	2014	2014	NUM
inlawrev-18599	213	8	)	)	PUNCT
inlawrev-18599	213	9	.	.	PUNCT
inlawrev-18599	214	1	77	77	NUM
inlawrev-18599	214	2	.	.	PUNCT
inlawrev-18599	215	1	see	see	VERB
inlawrev-18599	215	2	generally	generally	ADV
inlawrev-18599	215	3	stern	stern	ADJ
inlawrev-18599	215	4	,	,	PUNCT
inlawrev-18599	215	5	supra	supra	ADJ
inlawrev-18599	215	6	note	note	NOUN
inlawrev-18599	215	7	24	24	NUM
inlawrev-18599	215	8	,	,	PUNCT
inlawrev-18599	215	9	at	at	ADP
inlawrev-18599	215	10	37	37	NUM
inlawrev-18599	215	11	(	(	PUNCT
inlawrev-18599	215	12	for	for	ADP
inlawrev-18599	215	13	example	example	NOUN
inlawrev-18599	215	14	,	,	PUNCT
inlawrev-18599	215	15	if	if	SCONJ
inlawrev-18599	215	16	certain	certain	ADJ
inlawrev-18599	215	17	manufacturing	manufacturing	NOUN
inlawrev-18599	215	18	equipment	equipment	NOUN
inlawrev-18599	215	19	is	be	AUX
inlawrev-18599	215	20	being	be	AUX
inlawrev-18599	215	21	transferred	transfer	VERB
inlawrev-18599	215	22	as	as	ADP
inlawrev-18599	215	23	part	part	NOUN
inlawrev-18599	215	24	of	of	ADP
inlawrev-18599	215	25	the	the	DET
inlawrev-18599	215	26	asset	asset	NOUN
inlawrev-18599	215	27	sales	sale	NOUN
inlawrev-18599	215	28	,	,	PUNCT
inlawrev-18599	215	29	then	then	ADV
inlawrev-18599	215	30	a	a	DET
inlawrev-18599	215	31	state	state	NOUN
inlawrev-18599	215	32	’s	’s	PART
inlawrev-18599	215	33	manufacturing	manufacturing	NOUN
inlawrev-18599	215	34	exemption	exemption	NOUN
inlawrev-18599	215	35	could	could	AUX
inlawrev-18599	215	36	apply	apply	VERB
inlawrev-18599	215	37	to	to	ADP
inlawrev-18599	215	38	the	the	DET
inlawrev-18599	215	39	transfer	transfer	NOUN
inlawrev-18599	215	40	of	of	ADP
inlawrev-18599	215	41	such	such	ADJ
inlawrev-18599	215	42	assets	asset	NOUN
inlawrev-18599	215	43	even	even	ADV
inlawrev-18599	215	44	if	if	SCONJ
inlawrev-18599	215	45	the	the	DET
inlawrev-18599	215	46	occasional	occasional	ADJ
inlawrev-18599	215	47	sale	sale	NOUN
inlawrev-18599	215	48	exemption	exemption	NOUN
inlawrev-18599	215	49	did	do	AUX
inlawrev-18599	215	50	not	not	PART
inlawrev-18599	215	51	apply	apply	VERB
inlawrev-18599	215	52	.	.	PUNCT
inlawrev-18599	215	53	)	)	PUNCT
inlawrev-18599	215	54	.	.	PUNCT
inlawrev-18599	216	1	78	78	NUM
inlawrev-18599	216	2	.	.	X
inlawrev-18599	216	3	cal	cal	X
inlawrev-18599	216	4	.	.	PUNCT
inlawrev-18599	217	1	code	code	NOUN
inlawrev-18599	217	2	regs	reg	NOUN
inlawrev-18599	217	3	.	.	PUNCT
inlawrev-18599	218	1	tit	tit	NOUN
inlawrev-18599	218	2	.	.	PROPN
inlawrev-18599	219	1	18	18	NUM
inlawrev-18599	219	2	,	,	PUNCT
inlawrev-18599	219	3	§	§	PROPN
inlawrev-18599	219	4	1595(b)(2	1595(b)(2	NUM
inlawrev-18599	219	5	)	)	PUNCT
inlawrev-18599	219	6	(	(	PUNCT
inlawrev-18599	219	7	2014	2014	NUM
inlawrev-18599	219	8	)	)	PUNCT
inlawrev-18599	219	9	;	;	PUNCT
inlawrev-18599	219	10	see	see	VERB
inlawrev-18599	219	11	also	also	ADV
inlawrev-18599	219	12	ria	ria	PROPN
inlawrev-18599	219	13	checkpoint	checkpoint	NOUN
inlawrev-18599	219	14	,	,	PUNCT
inlawrev-18599	219	15	supra	supra	PROPN
inlawrev-18599	219	16	note	note	NOUN
inlawrev-18599	219	17	72	72	NUM
inlawrev-18599	219	18	.	.	NOUN
inlawrev-18599	219	19	2015	2015	NUM
inlawrev-18599	219	20	]	]	PUNCT
inlawrev-18599	219	21	asset	asset	NOUN
inlawrev-18599	219	22	acquisitions	acquisition	NOUN
inlawrev-18599	219	23	561	561	NUM
inlawrev-18599	219	24	personal	personal	ADJ
inlawrev-18599	219	25	property	property	NOUN
inlawrev-18599	219	26	is	be	AUX
inlawrev-18599	219	27	unchanged	unchanged	ADJ
inlawrev-18599	219	28	after	after	ADP
inlawrev-18599	219	29	the	the	DET
inlawrev-18599	219	30	transfer	transfer	NOUN
inlawrev-18599	219	31	.	.	PUNCT
inlawrev-18599	220	1	”79	”79	PROPN
inlawrev-18599	220	2	in	in	ADP
inlawrev-18599	220	3	a	a	DET
inlawrev-18599	220	4	typical	typical	ADJ
inlawrev-18599	220	5	asset	asset	NOUN
inlawrev-18599	220	6	sale	sale	NOUN
inlawrev-18599	220	7	where	where	SCONJ
inlawrev-18599	220	8	a	a	DET
inlawrev-18599	220	9	seller	seller	NOUN
inlawrev-18599	220	10	sells	sell	VERB
inlawrev-18599	220	11	a	a	DET
inlawrev-18599	220	12	business	business	NOUN
inlawrev-18599	220	13	(	(	PUNCT
inlawrev-18599	220	14	or	or	CCONJ
inlawrev-18599	220	15	division	division	NOUN
inlawrev-18599	220	16	thereof	thereof	ADV
inlawrev-18599	220	17	)	)	PUNCT
inlawrev-18599	220	18	to	to	ADP
inlawrev-18599	220	19	an	an	DET
inlawrev-18599	220	20	unrelated	unrelated	ADJ
inlawrev-18599	220	21	third	third	ADJ
inlawrev-18599	220	22	party	party	NOUN
inlawrev-18599	220	23	,	,	PUNCT
inlawrev-18599	220	24	this	this	DET
inlawrev-18599	220	25	“	"	PUNCT
inlawrev-18599	220	26	substantially	substantially	ADV
inlawrev-18599	220	27	similar	similar	ADJ
inlawrev-18599	220	28	”	"	PUNCT
inlawrev-18599	220	29	ownership	ownership	NOUN
inlawrev-18599	220	30	requirement	requirement	NOUN
inlawrev-18599	220	31	will	will	AUX
inlawrev-18599	220	32	not	not	PART
inlawrev-18599	220	33	be	be	AUX
inlawrev-18599	220	34	met.80	met.80	PROPN
inlawrev-18599	220	35	consequently	consequently	ADV
inlawrev-18599	220	36	,	,	PUNCT
inlawrev-18599	220	37	when	when	SCONJ
inlawrev-18599	220	38	an	an	DET
inlawrev-18599	220	39	asset	asset	NOUN
inlawrev-18599	220	40	sale	sale	NOUN
inlawrev-18599	220	41	involves	involve	VERB
inlawrev-18599	220	42	a	a	DET
inlawrev-18599	220	43	permitted	permit	VERB
inlawrev-18599	220	44	business	business	NOUN
inlawrev-18599	220	45	and	and	CCONJ
inlawrev-18599	220	46	the	the	DET
inlawrev-18599	220	47	purchaser	purchaser	NOUN
inlawrev-18599	220	48	is	be	AUX
inlawrev-18599	220	49	an	an	DET
inlawrev-18599	220	50	unrelated	unrelated	ADJ
inlawrev-18599	220	51	third	third	ADJ
inlawrev-18599	220	52	party	party	NOUN
inlawrev-18599	220	53	,	,	PUNCT
inlawrev-18599	220	54	california	california	PROPN
inlawrev-18599	220	55	’s	’s	PART
inlawrev-18599	220	56	occasional	occasional	ADJ
inlawrev-18599	220	57	sale	sale	NOUN
inlawrev-18599	220	58	exemption	exemption	NOUN
inlawrev-18599	220	59	is	be	AUX
inlawrev-18599	220	60	narrow.81	narrow.81	ADJ
inlawrev-18599	220	61	it	it	PRON
inlawrev-18599	220	62	applies	apply	VERB
inlawrev-18599	220	63	only	only	ADV
inlawrev-18599	220	64	to	to	PART
inlawrev-18599	220	65	exempt	exempt	VERB
inlawrev-18599	220	66	proceeds	proceed	NOUN
inlawrev-18599	220	67	attributable	attributable	ADJ
inlawrev-18599	220	68	to	to	ADP
inlawrev-18599	220	69	tpp	tpp	PROPN
inlawrev-18599	220	70	not	not	PART
inlawrev-18599	220	71	held	hold	VERB
inlawrev-18599	220	72	or	or	CCONJ
inlawrev-18599	220	73	used	use	VERB
inlawrev-18599	220	74	by	by	ADP
inlawrev-18599	220	75	the	the	DET
inlawrev-18599	220	76	business	business	NOUN
inlawrev-18599	220	77	in	in	ADP
inlawrev-18599	220	78	the	the	DET
inlawrev-18599	220	79	course	course	NOUN
inlawrev-18599	220	80	of	of	ADP
inlawrev-18599	220	81	activities	activity	NOUN
inlawrev-18599	220	82	requiring	require	VERB
inlawrev-18599	220	83	the	the	DET
inlawrev-18599	220	84	holding	holding	NOUN
inlawrev-18599	220	85	of	of	ADP
inlawrev-18599	220	86	the	the	DET
inlawrev-18599	220	87	seller	seller	NOUN
inlawrev-18599	220	88	’s	’s	PART
inlawrev-18599	220	89	permit.82	permit.82	NOUN
inlawrev-18599	220	90	for	for	ADP
inlawrev-18599	220	91	example	example	NOUN
inlawrev-18599	220	92	,	,	PUNCT
inlawrev-18599	220	93	a	a	DET
inlawrev-18599	220	94	business	business	NOUN
inlawrev-18599	220	95	might	might	AUX
inlawrev-18599	220	96	engage	engage	VERB
inlawrev-18599	220	97	in	in	ADP
inlawrev-18599	220	98	one	one	NUM
inlawrev-18599	220	99	activity	activity	NOUN
inlawrev-18599	220	100	requiring	require	VERB
inlawrev-18599	220	101	the	the	DET
inlawrev-18599	220	102	holding	holding	NOUN
inlawrev-18599	220	103	of	of	ADP
inlawrev-18599	220	104	a	a	DET
inlawrev-18599	220	105	seller	seller	NOUN
inlawrev-18599	220	106	’s	’s	PART
inlawrev-18599	220	107	permit	permit	NOUN
inlawrev-18599	220	108	and	and	CCONJ
inlawrev-18599	220	109	a	a	DET
inlawrev-18599	220	110	second	second	ADJ
inlawrev-18599	220	111	activity	activity	NOUN
inlawrev-18599	220	112	that	that	PRON
inlawrev-18599	220	113	does	do	AUX
inlawrev-18599	220	114	not	not	PART
inlawrev-18599	220	115	require	require	VERB
inlawrev-18599	220	116	the	the	DET
inlawrev-18599	220	117	holding	holding	NOUN
inlawrev-18599	220	118	of	of	ADP
inlawrev-18599	220	119	seller	seller	NOUN
inlawrev-18599	220	120	’s	’s	PART
inlawrev-18599	220	121	permit	permit	NOUN
inlawrev-18599	220	122	.	.	PUNCT
inlawrev-18599	221	1	if	if	SCONJ
inlawrev-18599	221	2	the	the	DET
inlawrev-18599	221	3	entire	entire	ADJ
inlawrev-18599	221	4	business	business	NOUN
inlawrev-18599	221	5	is	be	AUX
inlawrev-18599	221	6	sold	sell	VERB
inlawrev-18599	221	7	and	and	CCONJ
inlawrev-18599	221	8	structured	structure	VERB
inlawrev-18599	221	9	as	as	ADP
inlawrev-18599	221	10	an	an	DET
inlawrev-18599	221	11	asset	asset	NOUN
inlawrev-18599	221	12	sale	sale	NOUN
inlawrev-18599	221	13	,	,	PUNCT
inlawrev-18599	221	14	sales	sale	NOUN
inlawrev-18599	221	15	tax	tax	NOUN
inlawrev-18599	221	16	would	would	AUX
inlawrev-18599	221	17	apply	apply	VERB
inlawrev-18599	221	18	to	to	ADP
inlawrev-18599	221	19	the	the	DET
inlawrev-18599	221	20	portion	portion	NOUN
inlawrev-18599	221	21	of	of	ADP
inlawrev-18599	221	22	the	the	DET
inlawrev-18599	221	23	purchase	purchase	NOUN
inlawrev-18599	221	24	price	price	NOUN
inlawrev-18599	221	25	allocated	allocate	VERB
inlawrev-18599	221	26	to	to	ADP
inlawrev-18599	221	27	the	the	DET
inlawrev-18599	221	28	tpp	tpp	PROPN
inlawrev-18599	221	29	held	hold	VERB
inlawrev-18599	221	30	or	or	CCONJ
inlawrev-18599	221	31	used	use	VERB
inlawrev-18599	221	32	in	in	ADP
inlawrev-18599	221	33	the	the	DET
inlawrev-18599	221	34	course	course	NOUN
inlawrev-18599	221	35	of	of	ADP
inlawrev-18599	221	36	the	the	DET
inlawrev-18599	221	37	activity	activity	NOUN
inlawrev-18599	221	38	requiring	require	VERB
inlawrev-18599	221	39	the	the	DET
inlawrev-18599	221	40	seller	seller	NOUN
inlawrev-18599	221	41	’s	’s	PART
inlawrev-18599	221	42	permit	permit	NOUN
inlawrev-18599	221	43	,	,	PUNCT
inlawrev-18599	221	44	but	but	CCONJ
inlawrev-18599	221	45	would	would	AUX
inlawrev-18599	221	46	not	not	PART
inlawrev-18599	221	47	apply	apply	VERB
inlawrev-18599	221	48	to	to	ADP
inlawrev-18599	221	49	the	the	DET
inlawrev-18599	221	50	portion	portion	NOUN
inlawrev-18599	221	51	of	of	ADP
inlawrev-18599	221	52	the	the	DET
inlawrev-18599	221	53	purchase	purchase	NOUN
inlawrev-18599	221	54	price	price	NOUN
inlawrev-18599	221	55	allocated	allocate	VERB
inlawrev-18599	221	56	to	to	ADP
inlawrev-18599	221	57	the	the	DET
inlawrev-18599	221	58	tpp	tpp	PROPN
inlawrev-18599	221	59	related	relate	VERB
inlawrev-18599	221	60	to	to	ADP
inlawrev-18599	221	61	the	the	DET
inlawrev-18599	221	62	activity	activity	NOUN
inlawrev-18599	221	63	not	not	PART
inlawrev-18599	221	64	requiring	require	VERB
inlawrev-18599	221	65	the	the	DET
inlawrev-18599	221	66	seller	seller	NOUN
inlawrev-18599	221	67	’s	’s	PART
inlawrev-18599	221	68	permit	permit	NOUN
inlawrev-18599	221	69	as	as	ADV
inlawrev-18599	221	70	long	long	ADV
inlawrev-18599	221	71	as	as	SCONJ
inlawrev-18599	221	72	the	the	DET
inlawrev-18599	221	73	sale	sale	NOUN
inlawrev-18599	221	74	is	be	AUX
inlawrev-18599	221	75	not	not	PART
inlawrev-18599	221	76	itself	itself	PRON
inlawrev-18599	221	77	one	one	NUM
inlawrev-18599	221	78	of	of	ADP
inlawrev-18599	221	79	a	a	DET
inlawrev-18599	221	80	series	series	NOUN
inlawrev-18599	221	81	of	of	ADP
inlawrev-18599	221	82	sales	sale	NOUN
inlawrev-18599	221	83	that	that	PRON
inlawrev-18599	221	84	would	would	AUX
inlawrev-18599	221	85	require	require	VERB
inlawrev-18599	221	86	the	the	DET
inlawrev-18599	221	87	holding	holding	NOUN
inlawrev-18599	221	88	of	of	ADP
inlawrev-18599	221	89	a	a	DET
inlawrev-18599	221	90	seller	seller	NOUN
inlawrev-18599	221	91	’s	’s	PART
inlawrev-18599	221	92	permit.83	permit.83	PROPN
inlawrev-18599	221	93	california	california	PROPN
inlawrev-18599	221	94	’s	’s	PART
inlawrev-18599	221	95	regulations	regulation	NOUN
inlawrev-18599	221	96	give	give	VERB
inlawrev-18599	221	97	the	the	DET
inlawrev-18599	221	98	following	follow	VERB
inlawrev-18599	221	99	example	example	NOUN
inlawrev-18599	221	100	:	:	PUNCT
inlawrev-18599	222	1	[	[	X
inlawrev-18599	222	2	a	a	X
inlawrev-18599	222	3	]	]	X
inlawrev-18599	222	4	person	person	NOUN
inlawrev-18599	222	5	may	may	AUX
inlawrev-18599	222	6	own	own	VERB
inlawrev-18599	222	7	a	a	DET
inlawrev-18599	222	8	hardware	hardware	NOUN
inlawrev-18599	222	9	store	store	NOUN
inlawrev-18599	222	10	at	at	ADP
inlawrev-18599	222	11	one	one	NUM
inlawrev-18599	222	12	location	location	NOUN
inlawrev-18599	222	13	and	and	CCONJ
inlawrev-18599	222	14	a	a	DET
inlawrev-18599	222	15	real	real	ADJ
inlawrev-18599	222	16	estate	estate	NOUN
inlawrev-18599	222	17	brokerage	brokerage	NOUN
inlawrev-18599	222	18	business	business	NOUN
inlawrev-18599	222	19	at	at	ADP
inlawrev-18599	222	20	another	another	DET
inlawrev-18599	222	21	location	location	NOUN
inlawrev-18599	222	22	,	,	PUNCT
inlawrev-18599	222	23	with	with	ADP
inlawrev-18599	222	24	no	no	DET
inlawrev-18599	222	25	relationship	relationship	NOUN
inlawrev-18599	222	26	between	between	ADP
inlawrev-18599	222	27	the	the	DET
inlawrev-18599	222	28	two	two	NUM
inlawrev-18599	222	29	activities	activity	NOUN
inlawrev-18599	222	30	except	except	SCONJ
inlawrev-18599	222	31	that	that	PRON
inlawrev-18599	222	32	of	of	ADP
inlawrev-18599	222	33	common	common	ADJ
inlawrev-18599	222	34	ownership	ownership	NOUN
inlawrev-18599	222	35	.	.	PUNCT
inlawrev-18599	223	1	under	under	ADP
inlawrev-18599	223	2	these	these	DET
inlawrev-18599	223	3	circumstances	circumstance	NOUN
inlawrev-18599	223	4	,	,	PUNCT
inlawrev-18599	223	5	a	a	DET
inlawrev-18599	223	6	sale	sale	NOUN
inlawrev-18599	223	7	of	of	ADP
inlawrev-18599	223	8	furniture	furniture	NOUN
inlawrev-18599	223	9	used	use	VERB
inlawrev-18599	223	10	in	in	ADP
inlawrev-18599	223	11	the	the	DET
inlawrev-18599	223	12	brokerage	brokerage	NOUN
inlawrev-18599	223	13	business	business	NOUN
inlawrev-18599	223	14	would	would	AUX
inlawrev-18599	223	15	not	not	PART
inlawrev-18599	223	16	be	be	AUX
inlawrev-18599	223	17	a	a	DET
inlawrev-18599	223	18	sale	sale	NOUN
inlawrev-18599	223	19	of	of	ADP
inlawrev-18599	223	20	property	property	NOUN
inlawrev-18599	223	21	held	hold	VERB
inlawrev-18599	223	22	or	or	CCONJ
inlawrev-18599	223	23	used	use	VERB
inlawrev-18599	223	24	in	in	ADP
inlawrev-18599	223	25	an	an	DET
inlawrev-18599	223	26	activity	activity	NOUN
inlawrev-18599	223	27	requiring	require	VERB
inlawrev-18599	223	28	the	the	DET
inlawrev-18599	223	29	holding	holding	NOUN
inlawrev-18599	223	30	of	of	ADP
inlawrev-18599	223	31	a	a	DET
inlawrev-18599	223	32	seller	seller	NOUN
inlawrev-18599	223	33	’s	’s	PART
inlawrev-18599	223	34	permit	permit	NOUN
inlawrev-18599	223	35	unless	unless	SCONJ
inlawrev-18599	223	36	it	it	PRON
inlawrev-18599	223	37	was	be	AUX
inlawrev-18599	223	38	one	one	NUM
inlawrev-18599	223	39	of	of	ADP
inlawrev-18599	223	40	a	a	DET
inlawrev-18599	223	41	series	series	NOUN
inlawrev-18599	223	42	of	of	ADP
inlawrev-18599	223	43	sales	sale	NOUN
inlawrev-18599	223	44	of	of	ADP
inlawrev-18599	223	45	the	the	DET
inlawrev-18599	223	46	property	property	NOUN
inlawrev-18599	223	47	of	of	ADP
inlawrev-18599	223	48	the	the	DET
inlawrev-18599	223	49	brokerage	brokerage	NOUN
inlawrev-18599	223	50	business	business	NOUN
inlawrev-18599	223	51	.	.	PUNCT
inlawrev-18599	224	1	a	a	DET
inlawrev-18599	224	2	sale	sale	NOUN
inlawrev-18599	224	3	of	of	ADP
inlawrev-18599	224	4	tangible	tangible	ADJ
inlawrev-18599	224	5	personal	personal	ADJ
inlawrev-18599	224	6	property	property	NOUN
inlawrev-18599	224	7	held	hold	VERB
inlawrev-18599	224	8	or	or	CCONJ
inlawrev-18599	224	9	used	use	VERB
inlawrev-18599	224	10	in	in	ADP
inlawrev-18599	224	11	the	the	DET
inlawrev-18599	224	12	hardware	hardware	NOUN
inlawrev-18599	224	13	business	business	NOUN
inlawrev-18599	224	14	would	would	AUX
inlawrev-18599	224	15	be	be	AUX
inlawrev-18599	224	16	a	a	DET
inlawrev-18599	224	17	sale	sale	NOUN
inlawrev-18599	224	18	of	of	ADP
inlawrev-18599	224	19	property	property	NOUN
inlawrev-18599	224	20	held	hold	VERB
inlawrev-18599	224	21	or	or	CCONJ
inlawrev-18599	224	22	used	use	VERB
inlawrev-18599	224	23	in	in	ADP
inlawrev-18599	224	24	an	an	DET
inlawrev-18599	224	25	activity	activity	NOUN
inlawrev-18599	224	26	requiring	require	VERB
inlawrev-18599	224	27	the	the	DET
inlawrev-18599	224	28	holding	holding	NOUN
inlawrev-18599	224	29	of	of	ADP
inlawrev-18599	224	30	a	a	DET
inlawrev-18599	224	31	seller	seller	NOUN
inlawrev-18599	224	32	’s	’s	PART
inlawrev-18599	224	33	permit.84	permit.84	NOUN
inlawrev-18599	224	34	this	this	DET
inlawrev-18599	224	35	same	same	ADJ
inlawrev-18599	224	36	analysis	analysis	NOUN
inlawrev-18599	224	37	should	should	AUX
inlawrev-18599	224	38	also	also	ADV
inlawrev-18599	224	39	apply	apply	VERB
inlawrev-18599	224	40	,	,	PUNCT
inlawrev-18599	224	41	for	for	ADP
inlawrev-18599	224	42	example	example	NOUN
inlawrev-18599	224	43	,	,	PUNCT
inlawrev-18599	224	44	to	to	ADP
inlawrev-18599	224	45	a	a	DET
inlawrev-18599	224	46	hotel	hotel	NOUN
inlawrev-18599	224	47	that	that	PRON
inlawrev-18599	224	48	also	also	ADV
inlawrev-18599	224	49	operates	operate	VERB
inlawrev-18599	224	50	a	a	DET
inlawrev-18599	224	51	restaurant	restaurant	NOUN
inlawrev-18599	224	52	,	,	PUNCT
inlawrev-18599	224	53	the	the	DET
inlawrev-18599	224	54	latter	latter	ADJ
inlawrev-18599	224	55	being	be	AUX
inlawrev-18599	224	56	an	an	DET
inlawrev-18599	224	57	activity	activity	NOUN
inlawrev-18599	224	58	requiring	require	VERB
inlawrev-18599	224	59	a	a	DET
inlawrev-18599	224	60	california	california	PROPN
inlawrev-18599	224	61	seller	seller	NOUN
inlawrev-18599	224	62	’s	’s	PART
inlawrev-18599	224	63	permit.85	permit.85	VERB
inlawrev-18599	224	64	if	if	SCONJ
inlawrev-18599	224	65	the	the	DET
inlawrev-18599	224	66	owner	owner	NOUN
inlawrev-18599	224	67	sold	sell	VERB
inlawrev-18599	224	68	the	the	DET
inlawrev-18599	224	69	hotel	hotel	NOUN
inlawrev-18599	224	70	and	and	CCONJ
inlawrev-18599	224	71	restaurant	restaurant	NOUN
inlawrev-18599	224	72	,	,	PUNCT
inlawrev-18599	224	73	the	the	DET
inlawrev-18599	224	74	sale	sale	NOUN
inlawrev-18599	224	75	of	of	ADP
inlawrev-18599	224	76	hotel	hotel	NOUN
inlawrev-18599	224	77	equipment	equipment	NOUN
inlawrev-18599	224	78	and	and	CCONJ
inlawrev-18599	224	79	furnishings	furnishing	NOUN
inlawrev-18599	224	80	should	should	AUX
inlawrev-18599	224	81	qualify	qualify	VERB
inlawrev-18599	224	82	for	for	ADP
inlawrev-18599	224	83	exempt	exempt	ADJ
inlawrev-18599	224	84	occasional	occasional	ADJ
inlawrev-18599	224	85	sale	sale	NOUN
inlawrev-18599	224	86	treatment	treatment	NOUN
inlawrev-18599	224	87	because	because	SCONJ
inlawrev-18599	224	88	such	such	ADJ
inlawrev-18599	224	89	79	79	NUM
inlawrev-18599	224	90	.	.	PUNCT
inlawrev-18599	225	1	cal	cal	PROPN
inlawrev-18599	225	2	.	.	PUNCT
inlawrev-18599	226	1	code	code	NOUN
inlawrev-18599	226	2	regs	reg	NOUN
inlawrev-18599	226	3	.	.	PUNCT
inlawrev-18599	227	1	tit	tit	NOUN
inlawrev-18599	227	2	.	.	PROPN
inlawrev-18599	228	1	18	18	NUM
inlawrev-18599	228	2	,	,	PUNCT
inlawrev-18599	228	3	§	§	PROPN
inlawrev-18599	228	4	1595(b)(2	1595(b)(2	NUM
inlawrev-18599	228	5	)	)	PUNCT
inlawrev-18599	228	6	(	(	PUNCT
inlawrev-18599	228	7	2014	2014	NUM
inlawrev-18599	228	8	)	)	PUNCT
inlawrev-18599	228	9	.	.	PUNCT
inlawrev-18599	229	1	80	80	NUM
inlawrev-18599	229	2	.	.	PUNCT
inlawrev-18599	230	1	i	i	PRON
inlawrev-18599	230	2	d.	d.	PROPN
inlawrev-18599	230	3	81	81	NUM
inlawrev-18599	230	4	.	.	PUNCT
inlawrev-18599	230	5	see	see	VERB
inlawrev-18599	230	6	supra	supra	PROPN
inlawrev-18599	230	7	notes	note	VERB
inlawrev-18599	230	8	75	75	NUM
inlawrev-18599	230	9	-	-	SYM
inlawrev-18599	230	10	80	80	NUM
inlawrev-18599	230	11	and	and	CCONJ
inlawrev-18599	230	12	accompanying	accompany	VERB
inlawrev-18599	230	13	text	text	NOUN
inlawrev-18599	230	14	;	;	PUNCT
inlawrev-18599	230	15	see	see	VERB
inlawrev-18599	230	16	also	also	ADV
inlawrev-18599	230	17	marilyn	marilyn	PROPN
inlawrev-18599	230	18	barrett	barrett	PROPN
inlawrev-18599	230	19	,	,	PUNCT
inlawrev-18599	230	20	when	when	SCONJ
inlawrev-18599	230	21	is	be	AUX
inlawrev-18599	230	22	the	the	DET
inlawrev-18599	230	23	sale	sale	NOUN
inlawrev-18599	230	24	of	of	ADP
inlawrev-18599	230	25	a	a	DET
inlawrev-18599	230	26	business	business	NOUN
inlawrev-18599	230	27	subject	subject	NOUN
inlawrev-18599	230	28	to	to	ADP
inlawrev-18599	230	29	sales	sale	NOUN
inlawrev-18599	230	30	tax	tax	NOUN
inlawrev-18599	230	31	like	like	ADP
inlawrev-18599	230	32	an	an	DET
inlawrev-18599	230	33	over	over	ADP
inlawrev-18599	230	34	-	-	PUNCT
inlawrev-18599	230	35	the	the	DET
inlawrev-18599	230	36	counter	counter	ADJ
inlawrev-18599	230	37	retail	retail	ADJ
inlawrev-18599	230	38	sale	sale	NOUN
inlawrev-18599	230	39	?	?	PUNCT
inlawrev-18599	231	1	in	in	ADP
inlawrev-18599	231	2	california	california	PROPN
inlawrev-18599	231	3	,	,	PUNCT
inlawrev-18599	231	4	most	most	ADJ
inlawrev-18599	231	5	of	of	ADP
inlawrev-18599	231	6	the	the	DET
inlawrev-18599	231	7	time	time	NOUN
inlawrev-18599	231	8	,	,	PUNCT
inlawrev-18599	231	9	ceb	ceb	PROPN
inlawrev-18599	231	10	cal	cal	PROPN
inlawrev-18599	231	11	.	.	PUNCT
inlawrev-18599	232	1	bus	bus	PROPN
inlawrev-18599	232	2	.	.	PUNCT
inlawrev-18599	233	1	l.	l.	PROPN
inlawrev-18599	233	2	rep	rep	PROPN
inlawrev-18599	233	3	.	.	PROPN
inlawrev-18599	233	4	,	,	PUNCT
inlawrev-18599	233	5	june	june	PROPN
inlawrev-18599	233	6	1995	1995	NUM
inlawrev-18599	233	7	,	,	PUNCT
inlawrev-18599	233	8	at	at	ADP
inlawrev-18599	233	9	339	339	NUM
inlawrev-18599	233	10	-	-	SYM
inlawrev-18599	233	11	40	40	NUM
inlawrev-18599	233	12	,	,	PUNCT
inlawrev-18599	233	13	archived	archive	VERB
inlawrev-18599	233	14	at	at	ADP
inlawrev-18599	233	15	http://perma.cc/bp8u-69v5	http://perma.cc/bp8u-69v5	NOUN
inlawrev-18599	233	16	(	(	PUNCT
inlawrev-18599	233	17	“	"	PUNCT
inlawrev-18599	233	18	this	this	DET
inlawrev-18599	233	19	exemption	exemption	NOUN
inlawrev-18599	233	20	is	be	AUX
inlawrev-18599	233	21	drawn	draw	VERB
inlawrev-18599	233	22	very	very	ADV
inlawrev-18599	233	23	narrowly	narrowly	ADV
inlawrev-18599	233	24	and	and	CCONJ
inlawrev-18599	233	25	in	in	ADP
inlawrev-18599	233	26	most	most	ADJ
inlawrev-18599	233	27	cases	case	NOUN
inlawrev-18599	233	28	will	will	AUX
inlawrev-18599	233	29	not	not	PART
inlawrev-18599	233	30	provide	provide	VERB
inlawrev-18599	233	31	relief	relief	NOUN
inlawrev-18599	233	32	.	.	PUNCT
inlawrev-18599	233	33	”	"	PUNCT
inlawrev-18599	233	34	)	)	PUNCT
inlawrev-18599	233	35	;	;	PUNCT
inlawrev-18599	233	36	jeffrey	jeffrey	PROPN
inlawrev-18599	233	37	s.	s.	PROPN
inlawrev-18599	233	38	blum	blum	PROPN
inlawrev-18599	233	39	&	&	CCONJ
inlawrev-18599	233	40	william	william	PROPN
inlawrev-18599	233	41	m.	m.	PROPN
inlawrev-18599	233	42	backstrom	backstrom	PROPN
inlawrev-18599	233	43	,	,	PUNCT
inlawrev-18599	233	44	jr	jr	PROPN
inlawrev-18599	233	45	.	.	PROPN
inlawrev-18599	233	46	,	,	PUNCT
inlawrev-18599	233	47	staying	stay	VERB
inlawrev-18599	233	48	out	out	ADP
inlawrev-18599	233	49	of	of	ADP
inlawrev-18599	233	50	trouble	trouble	NOUN
inlawrev-18599	233	51	—	—	PUNCT
inlawrev-18599	233	52	sales	sale	NOUN
inlawrev-18599	233	53	&	&	CCONJ
inlawrev-18599	233	54	use	use	VERB
inlawrev-18599	233	55	tax	tax	NOUN
inlawrev-18599	233	56	due	due	ADJ
inlawrev-18599	233	57	diligence	diligence	NOUN
inlawrev-18599	233	58	for	for	ADP
inlawrev-18599	233	59	mergers	merger	NOUN
inlawrev-18599	233	60	and	and	CCONJ
inlawrev-18599	233	61	acquisitions	acquisition	NOUN
inlawrev-18599	233	62	,	,	PUNCT
inlawrev-18599	233	63	council	council	NOUN
inlawrev-18599	233	64	on	on	ADP
inlawrev-18599	233	65	state	state	PROPN
inlawrev-18599	233	66	taxation	taxation	NOUN
inlawrev-18599	233	67	,	,	PUNCT
inlawrev-18599	233	68	39th	39th	ADJ
inlawrev-18599	233	69	annual	annual	ADJ
inlawrev-18599	233	70	meeting	meeting	NOUN
inlawrev-18599	233	71	7	7	NUM
inlawrev-18599	233	72	-	-	SYM
inlawrev-18599	233	73	8	8	NUM
inlawrev-18599	233	74	(	(	PUNCT
inlawrev-18599	233	75	oct	oct	PROPN
inlawrev-18599	233	76	.	.	PROPN
inlawrev-18599	233	77	22	22	NUM
inlawrev-18599	233	78	,	,	PUNCT
inlawrev-18599	233	79	2008	2008	NUM
inlawrev-18599	233	80	)	)	PUNCT
inlawrev-18599	233	81	,	,	PUNCT
inlawrev-18599	233	82	archived	archive	VERB
inlawrev-18599	233	83	at	at	ADP
inlawrev-18599	233	84	http://perma.cc/53ep-9fh6	http://perma.cc/53ep-9fh6	PROPN
inlawrev-18599	233	85	.	.	PROPN
inlawrev-18599	233	86	82	82	NUM
inlawrev-18599	233	87	.	.	PUNCT
inlawrev-18599	234	1	see	see	VERB
inlawrev-18599	234	2	faber	faber	NOUN
inlawrev-18599	234	3	,	,	PUNCT
inlawrev-18599	234	4	supra	supra	PROPN
inlawrev-18599	234	5	note	note	NOUN
inlawrev-18599	234	6	39	39	NUM
inlawrev-18599	234	7	,	,	PUNCT
inlawrev-18599	234	8	at	at	ADP
inlawrev-18599	234	9	5622	5622	NUM
inlawrev-18599	234	10	.	.	PUNCT
inlawrev-18599	235	1	notably	notably	ADV
inlawrev-18599	235	2	,	,	PUNCT
inlawrev-18599	235	3	however	however	ADV
inlawrev-18599	235	4	,	,	PUNCT
inlawrev-18599	235	5	goodwill	goodwill	NOUN
inlawrev-18599	235	6	is	be	AUX
inlawrev-18599	235	7	not	not	PART
inlawrev-18599	235	8	taxable	taxable	ADJ
inlawrev-18599	235	9	.	.	PUNCT
inlawrev-18599	236	1	see	see	VERB
inlawrev-18599	236	2	cal	cal	ADJ
inlawrev-18599	236	3	.	.	PUNCT
inlawrev-18599	237	1	sales	sale	NOUN
inlawrev-18599	237	2	tax	tax	NOUN
inlawrev-18599	237	3	counsel	counsel	NOUN
inlawrev-18599	237	4	rul	rul	NOUN
inlawrev-18599	237	5	.	.	PUNCT
inlawrev-18599	238	1	395	395	NUM
inlawrev-18599	238	2	,	,	PUNCT
inlawrev-18599	238	3	1000	1000	NUM
inlawrev-18599	238	4	(	(	PUNCT
inlawrev-18599	238	5	1965	1965	NUM
inlawrev-18599	238	6	)	)	PUNCT
inlawrev-18599	238	7	,	,	PUNCT
inlawrev-18599	238	8	archived	archive	VERB
inlawrev-18599	238	9	at	at	ADP
inlawrev-18599	238	10	http://perma.cc/4hl4-dvuz	http://perma.cc/4hl4-dvuz	PROPN
inlawrev-18599	238	11	;	;	PUNCT
inlawrev-18599	238	12	see	see	VERB
inlawrev-18599	238	13	also	also	ADV
inlawrev-18599	238	14	stern	stern	ADJ
inlawrev-18599	238	15	,	,	PUNCT
inlawrev-18599	238	16	supra	supra	ADJ
inlawrev-18599	238	17	note	note	NOUN
inlawrev-18599	238	18	24	24	NUM
inlawrev-18599	238	19	,	,	PUNCT
inlawrev-18599	238	20	at	at	ADP
inlawrev-18599	238	21	46	46	NUM
inlawrev-18599	238	22	.	.	PUNCT
inlawrev-18599	239	1	83	83	NUM
inlawrev-18599	239	2	.	.	PUNCT
inlawrev-18599	239	3	cal	cal	PROPN
inlawrev-18599	239	4	.	.	PUNCT
inlawrev-18599	240	1	code	code	NOUN
inlawrev-18599	240	2	regs	reg	NOUN
inlawrev-18599	240	3	.	.	PUNCT
inlawrev-18599	241	1	tit	tit	NOUN
inlawrev-18599	241	2	.	.	PROPN
inlawrev-18599	242	1	18	18	NUM
inlawrev-18599	242	2	,	,	PUNCT
inlawrev-18599	242	3	§	§	PROPN
inlawrev-18599	242	4	1595	1595	NUM
inlawrev-18599	242	5	(	(	PUNCT
inlawrev-18599	242	6	2014	2014	NUM
inlawrev-18599	242	7	)	)	PUNCT
inlawrev-18599	242	8	.	.	PUNCT
inlawrev-18599	243	1	84	84	NUM
inlawrev-18599	243	2	.	.	PUNCT
inlawrev-18599	244	1	i	i	PRON
inlawrev-18599	244	2	d.	d.	PROPN
inlawrev-18599	244	3	85	85	NUM
inlawrev-18599	244	4	.	.	PUNCT
inlawrev-18599	245	1	see	see	VERB
inlawrev-18599	246	1	i	i	PRON
inlawrev-18599	246	2	d.	d.	PROPN
inlawrev-18599	246	3	562	562	NUM
inlawrev-18599	246	4	indiana	indiana	PROPN
inlawrev-18599	246	5	law	law	PROPN
inlawrev-18599	246	6	review	review	NOUN
inlawrev-18599	246	7	[	[	X
inlawrev-18599	246	8	vol	vol	NOUN
inlawrev-18599	246	9	.	.	PUNCT
inlawrev-18599	247	1	48:551	48:551	NUM
inlawrev-18599	247	2	assets	asset	NOUN
inlawrev-18599	247	3	are	be	AUX
inlawrev-18599	247	4	used	use	VERB
inlawrev-18599	247	5	in	in	ADP
inlawrev-18599	247	6	an	an	DET
inlawrev-18599	247	7	activity	activity	NOUN
inlawrev-18599	247	8	not	not	PART
inlawrev-18599	247	9	requiring	require	VERB
inlawrev-18599	247	10	a	a	DET
inlawrev-18599	247	11	seller	seller	NOUN
inlawrev-18599	247	12	’s	’s	PART
inlawrev-18599	247	13	permit.86	permit.86	NOUN
inlawrev-18599	247	14	however	however	ADV
inlawrev-18599	247	15	,	,	PUNCT
inlawrev-18599	247	16	the	the	DET
inlawrev-18599	247	17	sale	sale	NOUN
inlawrev-18599	247	18	of	of	ADP
inlawrev-18599	247	19	tpp	tpp	PROPN
inlawrev-18599	247	20	used	use	VERB
inlawrev-18599	247	21	in	in	ADP
inlawrev-18599	247	22	the	the	DET
inlawrev-18599	247	23	restaurant	restaurant	NOUN
inlawrev-18599	247	24	(	(	PUNCT
inlawrev-18599	247	25	e.g.	e.g.	ADV
inlawrev-18599	247	26	,	,	PUNCT
inlawrev-18599	247	27	movable	movable	ADJ
inlawrev-18599	247	28	kitchen	kitchen	NOUN
inlawrev-18599	247	29	equipment	equipment	NOUN
inlawrev-18599	247	30	)	)	PUNCT
inlawrev-18599	247	31	would	would	AUX
inlawrev-18599	247	32	not	not	PART
inlawrev-18599	247	33	be	be	AUX
inlawrev-18599	247	34	exempt	exempt	ADJ
inlawrev-18599	247	35	under	under	ADP
inlawrev-18599	247	36	the	the	DET
inlawrev-18599	247	37	occasional	occasional	ADJ
inlawrev-18599	247	38	sale	sale	NOUN
inlawrev-18599	247	39	exemption	exemption	NOUN
inlawrev-18599	247	40	because	because	SCONJ
inlawrev-18599	247	41	such	such	ADJ
inlawrev-18599	247	42	assets	asset	NOUN
inlawrev-18599	247	43	are	be	AUX
inlawrev-18599	247	44	held	hold	VERB
inlawrev-18599	247	45	or	or	CCONJ
inlawrev-18599	247	46	used	use	VERB
inlawrev-18599	247	47	in	in	ADP
inlawrev-18599	247	48	an	an	DET
inlawrev-18599	247	49	activity	activity	NOUN
inlawrev-18599	247	50	requiring	require	VERB
inlawrev-18599	247	51	a	a	DET
inlawrev-18599	247	52	seller	seller	NOUN
inlawrev-18599	247	53	’s	’s	PART
inlawrev-18599	247	54	permit.87	permit.87	VERB
inlawrev-18599	247	55	unlike	unlike	ADP
inlawrev-18599	247	56	above	above	ADV
inlawrev-18599	247	57	,	,	PUNCT
inlawrev-18599	247	58	if	if	SCONJ
inlawrev-18599	247	59	the	the	DET
inlawrev-18599	247	60	asset	asset	NOUN
inlawrev-18599	247	61	sale	sale	NOUN
inlawrev-18599	247	62	involves	involve	VERB
inlawrev-18599	247	63	a	a	DET
inlawrev-18599	247	64	non	non	ADJ
inlawrev-18599	247	65	-	-	ADJ
inlawrev-18599	247	66	permitted	permit	VERB
inlawrev-18599	247	67	business	business	NOUN
inlawrev-18599	247	68	(	(	PUNCT
inlawrev-18599	247	69	e.g.	e.g.	ADV
inlawrev-18599	247	70	,	,	PUNCT
inlawrev-18599	247	71	nontaxable	nontaxable	ADJ
inlawrev-18599	247	72	service	service	NOUN
inlawrev-18599	247	73	business	business	NOUN
inlawrev-18599	247	74	)	)	PUNCT
inlawrev-18599	247	75	,	,	PUNCT
inlawrev-18599	247	76	then	then	ADV
inlawrev-18599	247	77	california	california	PROPN
inlawrev-18599	247	78	’s	’s	PART
inlawrev-18599	247	79	occasional	occasional	ADJ
inlawrev-18599	247	80	sale	sale	NOUN
inlawrev-18599	247	81	exemption	exemption	NOUN
inlawrev-18599	247	82	is	be	AUX
inlawrev-18599	247	83	much	much	ADV
inlawrev-18599	247	84	broader.88	broader.88	VERB
inlawrev-18599	247	85	california	california	PROPN
inlawrev-18599	247	86	’s	’s	PART
inlawrev-18599	247	87	occasional	occasional	ADJ
inlawrev-18599	247	88	sale	sale	NOUN
inlawrev-18599	247	89	exemption	exemption	NOUN
inlawrev-18599	247	90	will	will	AUX
inlawrev-18599	247	91	apply	apply	VERB
inlawrev-18599	247	92	as	as	ADV
inlawrev-18599	247	93	long	long	ADV
inlawrev-18599	247	94	as	as	SCONJ
inlawrev-18599	247	95	the	the	DET
inlawrev-18599	247	96	asset	asset	NOUN
inlawrev-18599	247	97	sale	sale	NOUN
inlawrev-18599	247	98	is	be	AUX
inlawrev-18599	247	99	not	not	PART
inlawrev-18599	247	100	one	one	NUM
inlawrev-18599	247	101	of	of	ADP
inlawrev-18599	247	102	a	a	DET
inlawrev-18599	247	103	series	series	NOUN
inlawrev-18599	247	104	of	of	ADP
inlawrev-18599	247	105	sales	sale	NOUN
inlawrev-18599	247	106	sufficient	sufficient	ADJ
inlawrev-18599	247	107	in	in	ADP
inlawrev-18599	247	108	number	number	NOUN
inlawrev-18599	247	109	,	,	PUNCT
inlawrev-18599	247	110	scope	scope	NOUN
inlawrev-18599	247	111	,	,	PUNCT
inlawrev-18599	247	112	and	and	CCONJ
inlawrev-18599	247	113	character	character	NOUN
inlawrev-18599	247	114	to	to	PART
inlawrev-18599	247	115	constitute	constitute	VERB
inlawrev-18599	247	116	an	an	DET
inlawrev-18599	247	117	activity	activity	NOUN
inlawrev-18599	247	118	for	for	ADP
inlawrev-18599	247	119	which	which	PRON
inlawrev-18599	247	120	a	a	DET
inlawrev-18599	247	121	seller	seller	NOUN
inlawrev-18599	247	122	’s	’s	PART
inlawrev-18599	247	123	permit	permit	NOUN
inlawrev-18599	247	124	is	be	AUX
inlawrev-18599	247	125	required.89	required.89	NOUN
inlawrev-18599	247	126	generally	generally	ADV
inlawrev-18599	247	127	,	,	PUNCT
inlawrev-18599	247	128	the	the	DET
inlawrev-18599	247	129	number	number	NOUN
inlawrev-18599	247	130	of	of	ADP
inlawrev-18599	247	131	sales	sale	NOUN
inlawrev-18599	247	132	of	of	ADP
inlawrev-18599	247	133	tpp	tpp	PROPN
inlawrev-18599	247	134	requiring	require	VERB
inlawrev-18599	247	135	a	a	DET
inlawrev-18599	247	136	seller	seller	NOUN
inlawrev-18599	247	137	to	to	PART
inlawrev-18599	247	138	obtain	obtain	VERB
inlawrev-18599	247	139	a	a	DET
inlawrev-18599	247	140	seller	seller	NOUN
inlawrev-18599	247	141	’s	’s	PART
inlawrev-18599	247	142	permit	permit	NOUN
inlawrev-18599	247	143	is	be	AUX
inlawrev-18599	247	144	three	three	NUM
inlawrev-18599	247	145	or	or	CCONJ
inlawrev-18599	247	146	more	more	ADJ
inlawrev-18599	247	147	of	of	ADP
inlawrev-18599	247	148	substantial	substantial	ADJ
inlawrev-18599	247	149	amounts	amount	NOUN
inlawrev-18599	247	150	within	within	ADP
inlawrev-18599	247	151	any	any	DET
inlawrev-18599	247	152	twelve	twelve	NUM
inlawrev-18599	247	153	-	-	PUNCT
inlawrev-18599	247	154	month	month	NOUN
inlawrev-18599	247	155	period.90	period.90	NOUN
inlawrev-18599	247	156	based	base	VERB
inlawrev-18599	247	157	on	on	ADP
inlawrev-18599	247	158	the	the	DET
inlawrev-18599	247	159	foregoing	foregoing	NOUN
inlawrev-18599	247	160	,	,	PUNCT
inlawrev-18599	247	161	california	california	PROPN
inlawrev-18599	247	162	’s	’s	PART
inlawrev-18599	247	163	occasional	occasional	ADJ
inlawrev-18599	247	164	sale	sale	NOUN
inlawrev-18599	247	165	exemption	exemption	NOUN
inlawrev-18599	247	166	can	can	AUX
inlawrev-18599	247	167	be	be	AUX
inlawrev-18599	247	168	narrow	narrow	ADJ
inlawrev-18599	247	169	depending	depend	VERB
inlawrev-18599	247	170	upon	upon	SCONJ
inlawrev-18599	247	171	whether	whether	SCONJ
inlawrev-18599	247	172	the	the	DET
inlawrev-18599	247	173	sale	sale	NOUN
inlawrev-18599	247	174	is	be	AUX
inlawrev-18599	247	175	for	for	ADP
inlawrev-18599	247	176	a	a	DET
inlawrev-18599	247	177	permitted	permit	VERB
inlawrev-18599	247	178	or	or	CCONJ
inlawrev-18599	247	179	non	non	ADJ
inlawrev-18599	247	180	-	-	ADJ
inlawrev-18599	247	181	permitted	permit	VERB
inlawrev-18599	247	182	business.91	business.91	NOUN
inlawrev-18599	247	183	the	the	DET
inlawrev-18599	247	184	delineation	delineation	NOUN
inlawrev-18599	247	185	between	between	ADP
inlawrev-18599	247	186	permitted	permit	VERB
inlawrev-18599	247	187	versus	versus	ADP
inlawrev-18599	247	188	non	non	ADJ
inlawrev-18599	247	189	-	-	ADJ
inlawrev-18599	247	190	permitted	permit	VERB
inlawrev-18599	247	191	businesses	business	NOUN
inlawrev-18599	247	192	is	be	AUX
inlawrev-18599	247	193	a	a	DET
inlawrev-18599	247	194	trap	trap	NOUN
inlawrev-18599	247	195	for	for	ADP
inlawrev-18599	247	196	the	the	DET
inlawrev-18599	247	197	unwary	unwary	ADJ
inlawrev-18599	247	198	for	for	ADP
inlawrev-18599	247	199	practitioners	practitioner	NOUN
inlawrev-18599	247	200	and	and	CCONJ
inlawrev-18599	247	201	taxpayers	taxpayer	NOUN
inlawrev-18599	247	202	who	who	PRON
inlawrev-18599	247	203	are	be	AUX
inlawrev-18599	247	204	familiar	familiar	ADJ
inlawrev-18599	247	205	with	with	ADP
inlawrev-18599	247	206	broader	broad	ADJ
inlawrev-18599	247	207	occasional	occasional	ADJ
inlawrev-18599	247	208	sale	sale	NOUN
inlawrev-18599	247	209	exemptions	exemption	NOUN
inlawrev-18599	247	210	such	such	ADJ
inlawrev-18599	247	211	as	as	ADP
inlawrev-18599	247	212	the	the	DET
inlawrev-18599	247	213	baseline	baseline	PROPN
inlawrev-18599	247	214	model	model	NOUN
inlawrev-18599	247	215	exemption.92	exemption.92	PROPN
inlawrev-18599	247	216	thus	thus	ADV
inlawrev-18599	247	217	,	,	PUNCT
inlawrev-18599	247	218	california	california	PROPN
inlawrev-18599	247	219	fits	fit	VERB
inlawrev-18599	247	220	within	within	ADP
inlawrev-18599	247	221	the	the	DET
inlawrev-18599	247	222	trap	trap	NOUN
inlawrev-18599	247	223	for	for	ADP
inlawrev-18599	247	224	the	the	DET
inlawrev-18599	247	225	unwary	unwary	ADJ
inlawrev-18599	247	226	category	category	NOUN
inlawrev-18599	247	227	.	.	PUNCT
inlawrev-18599	248	1	d.	d.	PROPN
inlawrev-18599	248	2	colorado	colorado	PROPN
inlawrev-18599	248	3	colorado	colorado	PROPN
inlawrev-18599	248	4	’s	’s	PART
inlawrev-18599	248	5	occasional	occasional	ADJ
inlawrev-18599	248	6	sale	sale	NOUN
inlawrev-18599	248	7	exemption	exemption	NOUN
inlawrev-18599	248	8	applies	apply	VERB
inlawrev-18599	248	9	only	only	ADV
inlawrev-18599	248	10	to	to	ADP
inlawrev-18599	248	11	certain	certain	ADJ
inlawrev-18599	248	12	occasional	occasional	ADJ
inlawrev-18599	248	13	sales	sale	NOUN
inlawrev-18599	248	14	made	make	VERB
inlawrev-18599	248	15	by	by	ADP
inlawrev-18599	248	16	charitable	charitable	ADJ
inlawrev-18599	248	17	organizations.93	organizations.93	PROPN
inlawrev-18599	248	18	thus	thus	ADV
inlawrev-18599	248	19	,	,	PUNCT
inlawrev-18599	248	20	the	the	DET
inlawrev-18599	248	21	proceeds	proceed	NOUN
inlawrev-18599	248	22	from	from	ADP
inlawrev-18599	248	23	the	the	DET
inlawrev-18599	248	24	transfer	transfer	NOUN
inlawrev-18599	248	25	of	of	ADP
inlawrev-18599	248	26	the	the	DET
inlawrev-18599	248	27	non	non	ADJ
inlawrev-18599	248	28	-	-	ADJ
inlawrev-18599	248	29	inventory	inventory	ADJ
inlawrev-18599	248	30	tpp	tpp	PROPN
inlawrev-18599	248	31	component	component	NOUN
inlawrev-18599	248	32	of	of	ADP
inlawrev-18599	248	33	an	an	DET
inlawrev-18599	248	34	asset	asset	NOUN
inlawrev-18599	248	35	sale	sale	NOUN
inlawrev-18599	248	36	will	will	AUX
inlawrev-18599	248	37	be	be	AUX
inlawrev-18599	248	38	subject	subject	ADJ
inlawrev-18599	248	39	to	to	ADP
inlawrev-18599	248	40	colorado	colorado	NOUN
inlawrev-18599	248	41	sales	sale	NOUN
inlawrev-18599	248	42	tax	tax	NOUN
inlawrev-18599	248	43	unless	unless	SCONJ
inlawrev-18599	248	44	another	another	DET
inlawrev-18599	248	45	exemption	exemption	NOUN
inlawrev-18599	248	46	applies	apply	VERB
inlawrev-18599	248	47	(	(	PUNCT
inlawrev-18599	248	48	e.g.	e.g.	ADV
inlawrev-18599	248	49	,	,	PUNCT
inlawrev-18599	248	50	manufacturing	manufacturing	NOUN
inlawrev-18599	248	51	exemption).94	exemption).94	NOUN
inlawrev-18599	248	52	the	the	DET
inlawrev-18599	248	53	lack	lack	NOUN
inlawrev-18599	248	54	of	of	ADP
inlawrev-18599	248	55	any	any	DET
inlawrev-18599	248	56	type	type	NOUN
inlawrev-18599	248	57	of	of	ADP
inlawrev-18599	248	58	occasional	occasional	ADJ
inlawrev-18599	248	59	sale	sale	NOUN
inlawrev-18599	248	60	exemption	exemption	NOUN
inlawrev-18599	248	61	applicable	applicable	ADJ
inlawrev-18599	248	62	to	to	ADP
inlawrev-18599	248	63	asset	asset	NOUN
inlawrev-18599	248	64	sales	sale	NOUN
inlawrev-18599	248	65	is	be	AUX
inlawrev-18599	248	66	divergent	divergent	ADJ
inlawrev-18599	248	67	from	from	ADP
inlawrev-18599	248	68	the	the	DET
inlawrev-18599	248	69	baseline	baseline	PROPN
inlawrev-18599	248	70	model	model	NOUN
inlawrev-18599	248	71	exemption	exemption	NOUN
inlawrev-18599	248	72	thereby	thereby	ADV
inlawrev-18599	248	73	causing	cause	VERB
inlawrev-18599	248	74	colorado	colorado	NOUN
inlawrev-18599	248	75	to	to	PART
inlawrev-18599	248	76	fit	fit	VERB
inlawrev-18599	248	77	within	within	ADP
inlawrev-18599	248	78	the	the	DET
inlawrev-18599	248	79	trap	trap	NOUN
inlawrev-18599	248	80	for	for	ADP
inlawrev-18599	248	81	the	the	DET
inlawrev-18599	248	82	unwary	unwary	ADJ
inlawrev-18599	248	83	category.95	category.95	NOUN
inlawrev-18599	248	84	e.	e.	PROPN
inlawrev-18599	248	85	florida	florida	PROPN
inlawrev-18599	248	86	in	in	ADP
inlawrev-18599	248	87	florida	florida	PROPN
inlawrev-18599	248	88	,	,	PUNCT
inlawrev-18599	248	89	there	there	PRON
inlawrev-18599	248	90	is	be	VERB
inlawrev-18599	248	91	a	a	DET
inlawrev-18599	248	92	distinction	distinction	NOUN
inlawrev-18599	248	93	between	between	ADP
inlawrev-18599	248	94	isolated	isolated	ADJ
inlawrev-18599	248	95	versus	versus	ADP
inlawrev-18599	248	96	occasional	occasional	ADJ
inlawrev-18599	248	97	sales	sale	NOUN
inlawrev-18599	248	98	,	,	PUNCT
inlawrev-18599	248	99	which	which	PRON
inlawrev-18599	248	100	determines	determine	VERB
inlawrev-18599	248	101	the	the	DET
inlawrev-18599	248	102	requirements	requirement	NOUN
inlawrev-18599	248	103	that	that	PRON
inlawrev-18599	248	104	must	must	AUX
inlawrev-18599	248	105	be	be	AUX
inlawrev-18599	248	106	satisfied	satisfied	ADJ
inlawrev-18599	248	107	for	for	ADP
inlawrev-18599	248	108	obtaining	obtain	VERB
inlawrev-18599	248	109	exempt	exempt	ADJ
inlawrev-18599	248	110	86	86	NUM
inlawrev-18599	248	111	.	.	PUNCT
inlawrev-18599	249	1	see	see	VERB
inlawrev-18599	249	2	cal	cal	PROPN
inlawrev-18599	249	3	.	.	PUNCT
inlawrev-18599	250	1	code	code	NOUN
inlawrev-18599	250	2	regs	reg	NOUN
inlawrev-18599	250	3	.	.	PUNCT
inlawrev-18599	251	1	tit	tit	NOUN
inlawrev-18599	251	2	.	.	PROPN
inlawrev-18599	252	1	18	18	NUM
inlawrev-18599	252	2	,	,	PUNCT
inlawrev-18599	252	3	§	§	NOUN
inlawrev-18599	252	4	1595(a)(3)-(5	1595(a)(3)-(5	NUM
inlawrev-18599	252	5	)	)	PUNCT
inlawrev-18599	252	6	(	(	PUNCT
inlawrev-18599	252	7	2014	2014	NUM
inlawrev-18599	252	8	)	)	PUNCT
inlawrev-18599	252	9	.	.	PUNCT
inlawrev-18599	253	1	see	see	VERB
inlawrev-18599	253	2	generally	generally	ADV
inlawrev-18599	253	3	ontario	ontario	PROPN
inlawrev-18599	253	4	community	community	PROPN
inlawrev-18599	253	5	found	find	VERB
inlawrev-18599	253	6	.	.	PUNCT
inlawrev-18599	253	7	,	,	PUNCT
inlawrev-18599	253	8	inc	inc	PROPN
inlawrev-18599	253	9	.	.	PROPN
inlawrev-18599	254	1	v.	v.	ADP
inlawrev-18599	254	2	state	state	PROPN
inlawrev-18599	254	3	bd	bd	PROPN
inlawrev-18599	254	4	.	.	PROPN
inlawrev-18599	254	5	of	of	ADP
inlawrev-18599	254	6	equalization	equalization	NOUN
inlawrev-18599	254	7	,	,	PUNCT
inlawrev-18599	254	8	678	678	NUM
inlawrev-18599	254	9	p.2d	p.2d	SYM
inlawrev-18599	254	10	.	.	NOUN
inlawrev-18599	254	11	378	378	NUM
inlawrev-18599	254	12	(	(	PUNCT
inlawrev-18599	254	13	cal	cal	NUM
inlawrev-18599	254	14	.	.	PUNCT
inlawrev-18599	254	15	1984	1984	NUM
inlawrev-18599	254	16	)	)	PUNCT
inlawrev-18599	254	17	.	.	PUNCT
inlawrev-18599	255	1	87	87	NUM
inlawrev-18599	255	2	.	.	PUNCT
inlawrev-18599	256	1	see	see	VERB
inlawrev-18599	256	2	ontario	ontario	PROPN
inlawrev-18599	256	3	community	community	PROPN
inlawrev-18599	256	4	found	find	VERB
inlawrev-18599	256	5	.	.	PUNCT
inlawrev-18599	257	1	,	,	PUNCT
inlawrev-18599	257	2	678	678	NUM
inlawrev-18599	257	3	p.2d	p.2d	SYM
inlawrev-18599	257	4	.	.	PUNCT
inlawrev-18599	258	1	at	at	ADP
inlawrev-18599	258	2	385	385	NUM
inlawrev-18599	258	3	.	.	PUNCT
inlawrev-18599	258	4	88	88	NUM
inlawrev-18599	258	5	.	.	PUNCT
inlawrev-18599	259	1	see	see	VERB
inlawrev-18599	259	2	infra	infra	NOUN
inlawrev-18599	259	3	notes	note	VERB
inlawrev-18599	259	4	89	89	NUM
inlawrev-18599	259	5	-	-	SYM
inlawrev-18599	259	6	90	90	NUM
inlawrev-18599	259	7	and	and	CCONJ
inlawrev-18599	259	8	accompanying	accompany	VERB
inlawrev-18599	259	9	text	text	NOUN
inlawrev-18599	259	10	.	.	PUNCT
inlawrev-18599	260	1	89	89	NUM
inlawrev-18599	260	2	.	.	PUNCT
inlawrev-18599	261	1	see	see	VERB
inlawrev-18599	261	2	cal	cal	PROPN
inlawrev-18599	261	3	.	.	PUNCT
inlawrev-18599	262	1	rev	rev	PROPN
inlawrev-18599	262	2	.	.	PROPN
inlawrev-18599	262	3	&	&	CCONJ
inlawrev-18599	262	4	tax	tax	PROPN
inlawrev-18599	262	5	code	code	NOUN
inlawrev-18599	262	6	§	§	PROPN
inlawrev-18599	262	7	6006.5	6006.5	NUM
inlawrev-18599	262	8	(	(	PUNCT
inlawrev-18599	262	9	2014	2014	NUM
inlawrev-18599	262	10	)	)	PUNCT
inlawrev-18599	262	11	;	;	PUNCT
inlawrev-18599	262	12	cal	cal	PROPN
inlawrev-18599	262	13	code	code	NOUN
inlawrev-18599	262	14	regs	reg	NOUN
inlawrev-18599	262	15	.	.	PUNCT
inlawrev-18599	263	1	tit	tit	NOUN
inlawrev-18599	263	2	.	.	PROPN
inlawrev-18599	264	1	18	18	NUM
inlawrev-18599	264	2	,	,	PUNCT
inlawrev-18599	264	3	§	§	NOUN
inlawrev-18599	264	4	1595(a	1595(a	NOUN
inlawrev-18599	264	5	)	)	PUNCT
inlawrev-18599	264	6	(	(	PUNCT
inlawrev-18599	264	7	2014	2014	NUM
inlawrev-18599	264	8	)	)	PUNCT
inlawrev-18599	265	1	;	;	PUNCT
inlawrev-18599	265	2	see	see	VERB
inlawrev-18599	265	3	also	also	ADV
inlawrev-18599	265	4	blum	blum	PROPN
inlawrev-18599	265	5	&	&	CCONJ
inlawrev-18599	265	6	backstrom	backstrom	PROPN
inlawrev-18599	265	7	,	,	PUNCT
inlawrev-18599	265	8	supra	supra	PROPN
inlawrev-18599	265	9	note	note	NOUN
inlawrev-18599	265	10	81	81	NUM
inlawrev-18599	265	11	,	,	PUNCT
inlawrev-18599	265	12	at	at	ADP
inlawrev-18599	265	13	7	7	NUM
inlawrev-18599	265	14	.	.	NOUN
inlawrev-18599	265	15	90	90	NUM
inlawrev-18599	265	16	.	.	PUNCT
inlawrev-18599	266	1	see	see	VERB
inlawrev-18599	266	2	cal	cal	PROPN
inlawrev-18599	266	3	.	.	PUNCT
inlawrev-18599	267	1	rev	rev	PROPN
inlawrev-18599	267	2	.	.	PROPN
inlawrev-18599	267	3	&	&	CCONJ
inlawrev-18599	267	4	tax	tax	PROPN
inlawrev-18599	267	5	code	code	PROPN
inlawrev-18599	267	6	§	§	PROPN
inlawrev-18599	267	7	6019	6019	NUM
inlawrev-18599	267	8	(	(	PUNCT
inlawrev-18599	267	9	2014	2014	NUM
inlawrev-18599	267	10	)	)	PUNCT
inlawrev-18599	267	11	;	;	PUNCT
inlawrev-18599	267	12	cal	cal	X
inlawrev-18599	267	13	.	.	PUNCT
inlawrev-18599	268	1	code	code	NOUN
inlawrev-18599	268	2	regs	reg	NOUN
inlawrev-18599	268	3	.	.	PUNCT
inlawrev-18599	269	1	tit	tit	NOUN
inlawrev-18599	269	2	.	.	PROPN
inlawrev-18599	270	1	18	18	NUM
inlawrev-18599	270	2	,	,	PUNCT
inlawrev-18599	270	3	§	§	PROPN
inlawrev-18599	270	4	1595(a)(4)(a	1595(a)(4)(a	NUM
inlawrev-18599	270	5	)	)	PUNCT
inlawrev-18599	270	6	(	(	PUNCT
inlawrev-18599	270	7	2014	2014	NUM
inlawrev-18599	270	8	)	)	PUNCT
inlawrev-18599	270	9	.	.	PUNCT
inlawrev-18599	271	1	91	91	NUM
inlawrev-18599	271	2	.	.	PUNCT
inlawrev-18599	272	1	see	see	VERB
inlawrev-18599	272	2	supra	supra	PROPN
inlawrev-18599	272	3	notes	note	VERB
inlawrev-18599	272	4	75	75	NUM
inlawrev-18599	272	5	-	-	SYM
inlawrev-18599	272	6	90	90	NUM
inlawrev-18599	272	7	and	and	CCONJ
inlawrev-18599	272	8	accompanying	accompany	VERB
inlawrev-18599	272	9	text	text	NOUN
inlawrev-18599	272	10	.	.	PUNCT
inlawrev-18599	273	1	92	92	NUM
inlawrev-18599	273	2	.	.	PUNCT
inlawrev-18599	274	1	see	see	VERB
inlawrev-18599	274	2	supra	supra	PROPN
inlawrev-18599	274	3	note	note	PROPN
inlawrev-18599	274	4	41	41	NUM
inlawrev-18599	274	5	and	and	CCONJ
inlawrev-18599	274	6	accompanying	accompany	VERB
inlawrev-18599	274	7	text	text	NOUN
inlawrev-18599	274	8	.	.	PUNCT
inlawrev-18599	275	1	93	93	NUM
inlawrev-18599	275	2	.	.	PUNCT
inlawrev-18599	276	1	see	see	VERB
inlawrev-18599	276	2	colo	colo	PROPN
inlawrev-18599	276	3	.	.	PUNCT
inlawrev-18599	277	1	rev	rev	PROPN
inlawrev-18599	277	2	.	.	PROPN
inlawrev-18599	277	3	stat	stat	PROPN
inlawrev-18599	277	4	.	.	PUNCT
inlawrev-18599	278	1	§	§	PROPN
inlawrev-18599	278	2	39	39	NUM
inlawrev-18599	278	3	-	-	SYM
inlawrev-18599	278	4	26	26	NUM
inlawrev-18599	278	5	-	-	PUNCT
inlawrev-18599	278	6	718(1)(b	718(1)(b	NUM
inlawrev-18599	278	7	)	)	PUNCT
inlawrev-18599	278	8	(	(	PUNCT
inlawrev-18599	278	9	2008	2008	NUM
inlawrev-18599	278	10	)	)	PUNCT
inlawrev-18599	278	11	.	.	PUNCT
inlawrev-18599	279	1	94	94	X
inlawrev-18599	279	2	.	.	PUNCT
inlawrev-18599	279	3	see	see	VERB
inlawrev-18599	279	4	generally	generally	ADV
inlawrev-18599	279	5	stern	stern	ADJ
inlawrev-18599	279	6	,	,	PUNCT
inlawrev-18599	279	7	supra	supra	ADJ
inlawrev-18599	279	8	note	note	NOUN
inlawrev-18599	279	9	24	24	NUM
inlawrev-18599	279	10	,	,	PUNCT
inlawrev-18599	279	11	at	at	ADP
inlawrev-18599	279	12	37	37	NUM
inlawrev-18599	279	13	.	.	PUNCT
inlawrev-18599	279	14	95	95	NUM
inlawrev-18599	279	15	.	.	PUNCT
inlawrev-18599	280	1	see	see	VERB
inlawrev-18599	280	2	supra	supra	PROPN
inlawrev-18599	280	3	note	note	PROPN
inlawrev-18599	280	4	41	41	NUM
inlawrev-18599	280	5	and	and	CCONJ
inlawrev-18599	280	6	accompanying	accompany	VERB
inlawrev-18599	280	7	text	text	NOUN
inlawrev-18599	280	8	;	;	PUNCT
inlawrev-18599	280	9	see	see	VERB
inlawrev-18599	280	10	also	also	ADV
inlawrev-18599	280	11	noonan	noonan	PROPN
inlawrev-18599	280	12	&	&	CCONJ
inlawrev-18599	280	13	endres	endres	PROPN
inlawrev-18599	280	14	,	,	PUNCT
inlawrev-18599	280	15	supra	supra	PROPN
inlawrev-18599	280	16	note	note	PROPN
inlawrev-18599	280	17	22	22	NUM
inlawrev-18599	280	18	,	,	PUNCT
inlawrev-18599	280	19	at	at	ADP
inlawrev-18599	280	20	119	119	NUM
inlawrev-18599	280	21	;	;	PUNCT
inlawrev-18599	280	22	ria	ria	PROPN
inlawrev-18599	280	23	checkpoint	checkpoint	NOUN
inlawrev-18599	280	24	,	,	PUNCT
inlawrev-18599	280	25	supra	supra	PROPN
inlawrev-18599	280	26	note	note	NOUN
inlawrev-18599	280	27	72	72	NUM
inlawrev-18599	280	28	.	.	PUNCT
inlawrev-18599	281	1	colo	colo	PROPN
inlawrev-18599	281	2	.	.	PUNCT
inlawrev-18599	282	1	rev	rev	PROPN
inlawrev-18599	282	2	.	.	PROPN
inlawrev-18599	282	3	stat	stat	PROPN
inlawrev-18599	282	4	.	.	PUNCT
inlawrev-18599	283	1	§	§	PROPN
inlawrev-18599	283	2	39	39	NUM
inlawrev-18599	283	3	-	-	SYM
inlawrev-18599	283	4	26	26	NUM
inlawrev-18599	283	5	-	-	PUNCT
inlawrev-18599	283	6	718(1)(b	718(1)(b	NUM
inlawrev-18599	283	7	)	)	PUNCT
inlawrev-18599	283	8	.	.	PUNCT
inlawrev-18599	284	1	2015	2015	NUM
inlawrev-18599	284	2	]	]	PUNCT
inlawrev-18599	284	3	asset	asset	NOUN
inlawrev-18599	284	4	acquisitions	acquisition	NOUN
inlawrev-18599	284	5	563	563	NUM
inlawrev-18599	284	6	occasional	occasional	ADJ
inlawrev-18599	284	7	sale	sale	NOUN
inlawrev-18599	284	8	treatment.96	treatment.96	NOUN
inlawrev-18599	284	9	with	with	ADP
inlawrev-18599	284	10	respect	respect	NOUN
inlawrev-18599	284	11	to	to	ADP
inlawrev-18599	284	12	isolated	isolated	ADJ
inlawrev-18599	284	13	sales	sale	NOUN
inlawrev-18599	284	14	,	,	PUNCT
inlawrev-18599	284	15	subsection	subsection	NOUN
inlawrev-18599	284	16	(	(	PUNCT
inlawrev-18599	284	17	2	2	NUM
inlawrev-18599	284	18	)	)	PUNCT
inlawrev-18599	284	19	,	,	PUNCT
inlawrev-18599	284	20	section	section	NOUN
inlawrev-18599	284	21	12a-1.037	12a-1.037	NUM
inlawrev-18599	284	22	of	of	ADP
inlawrev-18599	284	23	the	the	DET
inlawrev-18599	284	24	florida	florida	PROPN
inlawrev-18599	284	25	administrative	administrative	PROPN
inlawrev-18599	284	26	code	code	PROPN
inlawrev-18599	284	27	states	state	NOUN
inlawrev-18599	284	28	:	:	PUNCT
inlawrev-18599	284	29	an	an	DET
inlawrev-18599	284	30	exempt	exempt	ADJ
inlawrev-18599	284	31	isolated	isolated	ADJ
inlawrev-18599	284	32	sale	sale	NOUN
inlawrev-18599	284	33	or	or	CCONJ
inlawrev-18599	284	34	transaction	transaction	NOUN
inlawrev-18599	284	35	occurs	occur	VERB
inlawrev-18599	284	36	when	when	SCONJ
inlawrev-18599	284	37	an	an	DET
inlawrev-18599	284	38	entity	entity	NOUN
inlawrev-18599	284	39	,	,	PUNCT
inlawrev-18599	284	40	which	which	PRON
inlawrev-18599	284	41	for	for	ADP
inlawrev-18599	284	42	purposes	purpose	NOUN
inlawrev-18599	284	43	of	of	ADP
inlawrev-18599	284	44	this	this	DET
inlawrev-18599	284	45	rule	rule	NOUN
inlawrev-18599	284	46	is	be	AUX
inlawrev-18599	284	47	a	a	DET
inlawrev-18599	284	48	“	"	PUNCT
inlawrev-18599	284	49	person	person	NOUN
inlawrev-18599	284	50	,	,	PUNCT
inlawrev-18599	284	51	”	"	PUNCT
inlawrev-18599	284	52	as	as	SCONJ
inlawrev-18599	284	53	defined	define	VERB
inlawrev-18599	284	54	in	in	ADP
inlawrev-18599	284	55	s.	s.	PROPN
inlawrev-18599	284	56	212.012(13	212.012(13	NUM
inlawrev-18599	284	57	)	)	PUNCT
inlawrev-18599	284	58	,	,	PUNCT
inlawrev-18599	284	59	f.s	f.s	PROPN
inlawrev-18599	284	60	.	.	PROPN
inlawrev-18599	284	61	,	,	PUNCT
inlawrev-18599	284	62	required	require	VERB
inlawrev-18599	284	63	to	to	PART
inlawrev-18599	284	64	be	be	AUX
inlawrev-18599	284	65	registered	register	VERB
inlawrev-18599	284	66	as	as	ADP
inlawrev-18599	284	67	a	a	DET
inlawrev-18599	284	68	dealer	dealer	NOUN
inlawrev-18599	284	69	,	,	PUNCT
inlawrev-18599	284	70	either	either	CCONJ
inlawrev-18599	284	71	distributes	distribute	VERB
inlawrev-18599	284	72	tangible	tangible	ADJ
inlawrev-18599	284	73	personal	personal	ADJ
inlawrev-18599	284	74	property	property	NOUN
inlawrev-18599	284	75	in	in	ADP
inlawrev-18599	284	76	exchange	exchange	NOUN
inlawrev-18599	284	77	for	for	ADP
inlawrev-18599	284	78	the	the	DET
inlawrev-18599	284	79	surrender	surrender	NOUN
inlawrev-18599	284	80	of	of	ADP
inlawrev-18599	284	81	a	a	DET
inlawrev-18599	284	82	proportionate	proportionate	ADJ
inlawrev-18599	284	83	interest	interest	NOUN
inlawrev-18599	284	84	in	in	ADP
inlawrev-18599	284	85	an	an	DET
inlawrev-18599	284	86	entity	entity	NOUN
inlawrev-18599	284	87	,	,	PUNCT
inlawrev-18599	284	88	or	or	CCONJ
inlawrev-18599	284	89	transfers	transfer	NOUN
inlawrev-18599	284	90	all	all	PRON
inlawrev-18599	284	91	,	,	PUNCT
inlawrev-18599	284	92	or	or	CCONJ
inlawrev-18599	284	93	substantially	substantially	ADV
inlawrev-18599	284	94	all	all	PRON
inlawrev-18599	284	95	,	,	PUNCT
inlawrev-18599	284	96	of	of	ADP
inlawrev-18599	284	97	the	the	DET
inlawrev-18599	284	98	property	property	NOUN
inlawrev-18599	284	99	of	of	ADP
inlawrev-18599	284	100	a	a	DET
inlawrev-18599	284	101	person	person	NOUN
inlawrev-18599	284	102	’s	’s	PART
inlawrev-18599	284	103	business	business	NOUN
inlawrev-18599	284	104	,	,	PUNCT
inlawrev-18599	284	105	or	or	CCONJ
inlawrev-18599	284	106	a	a	DET
inlawrev-18599	284	107	division	division	NOUN
inlawrev-18599	284	108	thereof	thereof	ADV
inlawrev-18599	284	109	.	.	PUNCT
inlawrev-18599	285	1	also	also	ADV
inlawrev-18599	285	2	the	the	DET
inlawrev-18599	285	3	transfer	transfer	NOUN
inlawrev-18599	285	4	of	of	ADP
inlawrev-18599	285	5	the	the	DET
inlawrev-18599	285	6	property	property	NOUN
inlawrev-18599	285	7	to	to	ADP
inlawrev-18599	285	8	an	an	DET
inlawrev-18599	285	9	entity	entity	NOUN
inlawrev-18599	285	10	in	in	ADP
inlawrev-18599	285	11	exchange	exchange	NOUN
inlawrev-18599	285	12	for	for	ADP
inlawrev-18599	285	13	an	an	DET
inlawrev-18599	285	14	interest	interest	NOUN
inlawrev-18599	285	15	therein	therein	ADV
inlawrev-18599	285	16	in	in	ADP
inlawrev-18599	285	17	proportion	proportion	NOUN
inlawrev-18599	285	18	to	to	ADP
inlawrev-18599	285	19	the	the	DET
inlawrev-18599	285	20	tangible	tangible	ADJ
inlawrev-18599	285	21	personal	personal	ADJ
inlawrev-18599	285	22	property	property	NOUN
inlawrev-18599	285	23	contributed	contribute	VERB
inlawrev-18599	285	24	is	be	AUX
inlawrev-18599	285	25	exempt	exempt	ADJ
inlawrev-18599	285	26	as	as	ADP
inlawrev-18599	285	27	an	an	DET
inlawrev-18599	285	28	isolated	isolated	ADJ
inlawrev-18599	285	29	sale.97	sale.97	NOUN
inlawrev-18599	285	30	subsection	subsection	NOUN
inlawrev-18599	285	31	2(a	2(a	NUM
inlawrev-18599	285	32	)	)	PUNCT
inlawrev-18599	285	33	,	,	PUNCT
inlawrev-18599	285	34	section	section	NOUN
inlawrev-18599	285	35	12a-1.037	12a-1.037	NUM
inlawrev-18599	285	36	of	of	ADP
inlawrev-18599	285	37	the	the	DET
inlawrev-18599	285	38	florida	florida	PROPN
inlawrev-18599	285	39	administrative	administrative	PROPN
inlawrev-18599	285	40	code	code	PROPN
inlawrev-18599	285	41	then	then	ADV
inlawrev-18599	285	42	provides	provide	VERB
inlawrev-18599	285	43	that	that	PRON
inlawrev-18599	285	44	exempt	exempt	ADJ
inlawrev-18599	285	45	isolated	isolated	ADJ
inlawrev-18599	285	46	sale	sale	NOUN
inlawrev-18599	285	47	treatment	treatment	NOUN
inlawrev-18599	285	48	does	do	AUX
inlawrev-18599	285	49	not	not	PART
inlawrev-18599	285	50	extend	extend	VERB
inlawrev-18599	285	51	to	to	ADP
inlawrev-18599	285	52	certain	certain	ADJ
inlawrev-18599	285	53	transfers	transfer	NOUN
inlawrev-18599	285	54	,	,	PUNCT
inlawrev-18599	285	55	which	which	PRON
inlawrev-18599	285	56	includes	include	VERB
inlawrev-18599	285	57	:	:	PUNCT
inlawrev-18599	285	58	(	(	PUNCT
inlawrev-18599	285	59	1	1	X
inlawrev-18599	285	60	)	)	PUNCT
inlawrev-18599	285	61	“	"	PUNCT
inlawrev-18599	285	62	[	[	X
inlawrev-18599	285	63	s]ales	s]ale	NOUN
inlawrev-18599	285	64	of	of	ADP
inlawrev-18599	285	65	aircraft	aircraft	NOUN
inlawrev-18599	285	66	,	,	PUNCT
inlawrev-18599	285	67	boats	boat	NOUN
inlawrev-18599	285	68	,	,	PUNCT
inlawrev-18599	285	69	mobile	mobile	ADJ
inlawrev-18599	285	70	homes	home	NOUN
inlawrev-18599	285	71	,	,	PUNCT
inlawrev-18599	285	72	or	or	CCONJ
inlawrev-18599	285	73	motor	motor	NOUN
inlawrev-18599	285	74	vehicles	vehicle	NOUN
inlawrev-18599	285	75	.	.	PUNCT
inlawrev-18599	285	76	.	.	PUNCT
inlawrev-18599	286	1	.	.	PUNCT
inlawrev-18599	287	1	required	require	VERB
inlawrev-18599	287	2	to	to	PART
inlawrev-18599	287	3	be	be	AUX
inlawrev-18599	287	4	registered	register	VERB
inlawrev-18599	287	5	,	,	PUNCT
inlawrev-18599	287	6	licensed	license	VERB
inlawrev-18599	287	7	,	,	PUNCT
inlawrev-18599	287	8	titled	title	VERB
inlawrev-18599	287	9	,	,	PUNCT
inlawrev-18599	287	10	or	or	CCONJ
inlawrev-18599	287	11	documented	document	VERB
inlawrev-18599	287	12	”	"	PUNCT
inlawrev-18599	287	13	in	in	ADP
inlawrev-18599	287	14	florida;98	florida;98	PROPN
inlawrev-18599	287	15	(	(	PUNCT
inlawrev-18599	287	16	2	2	NUM
inlawrev-18599	287	17	)	)	PUNCT
inlawrev-18599	287	18	the	the	DET
inlawrev-18599	287	19	“	"	PUNCT
inlawrev-18599	287	20	distribution	distribution	NOUN
inlawrev-18599	287	21	or	or	CCONJ
inlawrev-18599	287	22	sale	sale	NOUN
inlawrev-18599	287	23	of	of	ADP
inlawrev-18599	287	24	inventory;”99	inventory;”99	PROPN
inlawrev-18599	287	25	(	(	PUNCT
inlawrev-18599	287	26	3	3	NUM
inlawrev-18599	287	27	)	)	PUNCT
inlawrev-18599	287	28	the	the	DET
inlawrev-18599	287	29	“	"	PUNCT
inlawrev-18599	287	30	distribution	distribution	NOUN
inlawrev-18599	287	31	or	or	CCONJ
inlawrev-18599	287	32	sale	sale	NOUN
inlawrev-18599	287	33	of	of	ADP
inlawrev-18599	287	34	tangible	tangible	ADJ
inlawrev-18599	287	35	personal	personal	ADJ
inlawrev-18599	287	36	property	property	NOUN
inlawrev-18599	287	37	used	use	VERB
inlawrev-18599	287	38	in	in	ADP
inlawrev-18599	287	39	the	the	DET
inlawrev-18599	287	40	business	business	NOUN
inlawrev-18599	287	41	,	,	PUNCT
inlawrev-18599	287	42	such	such	ADJ
inlawrev-18599	287	43	as	as	ADP
inlawrev-18599	287	44	salvage	salvage	NOUN
inlawrev-18599	287	45	,	,	PUNCT
inlawrev-18599	287	46	surplus	surplus	NOUN
inlawrev-18599	287	47	,	,	PUNCT
inlawrev-18599	287	48	or	or	CCONJ
inlawrev-18599	287	49	obsolete	obsolete	ADJ
inlawrev-18599	287	50	property;”100	property;”100	PROPN
inlawrev-18599	287	51	(	(	PUNCT
inlawrev-18599	287	52	4	4	NUM
inlawrev-18599	287	53	)	)	PUNCT
inlawrev-18599	287	54	“	"	PUNCT
inlawrev-18599	287	55	[	[	X
inlawrev-18599	287	56	s]ales	s]ale	NOUN
inlawrev-18599	287	57	made	make	VERB
inlawrev-18599	287	58	by	by	ADP
inlawrev-18599	287	59	or	or	CCONJ
inlawrev-18599	287	60	through	through	ADP
inlawrev-18599	287	61	an	an	DET
inlawrev-18599	287	62	auctioneer	auctioneer	NOUN
inlawrev-18599	287	63	,	,	PUNCT
inlawrev-18599	287	64	agent	agent	NOUN
inlawrev-18599	287	65	,	,	PUNCT
inlawrev-18599	287	66	broker	broker	NOUN
inlawrev-18599	287	67	,	,	PUNCT
inlawrev-18599	287	68	factor	factor	NOUN
inlawrev-18599	287	69	,	,	PUNCT
inlawrev-18599	287	70	or	or	CCONJ
inlawrev-18599	287	71	any	any	DET
inlawrev-18599	287	72	other	other	ADJ
inlawrev-18599	287	73	person	person	NOUN
inlawrev-18599	287	74	required	require	VERB
inlawrev-18599	287	75	to	to	PART
inlawrev-18599	287	76	be	be	AUX
inlawrev-18599	287	77	registered	register	VERB
inlawrev-18599	287	78	and	and	CCONJ
inlawrev-18599	287	79	to	to	PART
inlawrev-18599	287	80	collect	collect	VERB
inlawrev-18599	287	81	tax	tax	NOUN
inlawrev-18599	287	82	on	on	ADP
inlawrev-18599	287	83	such	such	ADJ
inlawrev-18599	287	84	sales	sale	NOUN
inlawrev-18599	287	85	,	,	PUNCT
inlawrev-18599	287	86	as	as	SCONJ
inlawrev-18599	287	87	provided	provide	VERB
inlawrev-18599	287	88	in	in	ADP
inlawrev-18599	287	89	rule	rule	NOUN
inlawrev-18599	287	90	12a-1.066	12a-1.066	NUM
inlawrev-18599	287	91	,	,	PUNCT
inlawrev-18599	287	92	f.a.c	f.a.c	VERB
inlawrev-18599	287	93	;	;	PUNCT
inlawrev-18599	287	94	”	"	PUNCT
inlawrev-18599	287	95	(	(	PUNCT
inlawrev-18599	287	96	5	5	X
inlawrev-18599	287	97	)	)	PUNCT
inlawrev-18599	287	98	transactions	transaction	NOUN
inlawrev-18599	287	99	“	"	PUNCT
inlawrev-18599	287	100	not	not	PART
inlawrev-18599	287	101	completed	complete	VERB
inlawrev-18599	287	102	within	within	ADP
inlawrev-18599	287	103	60	60	NUM
inlawrev-18599	287	104	days	day	NOUN
inlawrev-18599	287	105	from	from	ADP
inlawrev-18599	287	106	the	the	DET
inlawrev-18599	287	107	date	date	NOUN
inlawrev-18599	287	108	of	of	ADP
inlawrev-18599	287	109	the	the	DET
inlawrev-18599	287	110	first	first	ADJ
inlawrev-18599	287	111	distribution	distribution	NOUN
inlawrev-18599	287	112	of	of	ADP
inlawrev-18599	287	113	assets	asset	NOUN
inlawrev-18599	287	114	of	of	ADP
inlawrev-18599	287	115	any	any	DET
inlawrev-18599	287	116	entity	entity	NOUN
inlawrev-18599	287	117	;	;	PUNCT
inlawrev-18599	287	118	”	"	PUNCT
inlawrev-18599	287	119	and	and	CCONJ
inlawrev-18599	287	120	(	(	PUNCT
inlawrev-18599	287	121	6	6	NUM
inlawrev-18599	287	122	)	)	PUNCT
inlawrev-18599	287	123	“	"	PUNCT
inlawrev-18599	287	124	transactions	transaction	NOUN
inlawrev-18599	287	125	where	where	SCONJ
inlawrev-18599	287	126	the	the	DET
inlawrev-18599	287	127	transferor	transferor	NOUN
inlawrev-18599	287	128	has	have	AUX
inlawrev-18599	287	129	not	not	PART
inlawrev-18599	287	130	paid	pay	VERB
inlawrev-18599	287	131	applicable	applicable	ADJ
inlawrev-18599	287	132	sales	sale	NOUN
inlawrev-18599	287	133	or	or	CCONJ
inlawrev-18599	287	134	taxes	taxis	NOUN
inlawrev-18599	287	135	”	"	PUNCT
inlawrev-18599	287	136	and	and	CCONJ
inlawrev-18599	287	137	the	the	DET
inlawrev-18599	287	138	statute	statute	NOUN
inlawrev-18599	287	139	of	of	ADP
inlawrev-18599	287	140	limitations	limitation	NOUN
inlawrev-18599	287	141	for	for	ADP
inlawrev-18599	287	142	assessment	assessment	NOUN
inlawrev-18599	287	143	has	have	AUX
inlawrev-18599	287	144	not	not	PART
inlawrev-18599	287	145	passed.101	passed.101	VERB
inlawrev-18599	287	146	subsection	subsection	NOUN
inlawrev-18599	287	147	2(d	2(d	NUM
inlawrev-18599	287	148	)	)	PUNCT
inlawrev-18599	287	149	,	,	PUNCT
inlawrev-18599	287	150	section	section	NOUN
inlawrev-18599	287	151	12a-1.037	12a-1.037	NUM
inlawrev-18599	287	152	of	of	ADP
inlawrev-18599	287	153	the	the	DET
inlawrev-18599	287	154	florida	florida	PROPN
inlawrev-18599	287	155	administrative	administrative	PROPN
inlawrev-18599	287	156	code	code	PROPN
inlawrev-18599	287	157	,	,	PUNCT
inlawrev-18599	287	158	also	also	ADV
inlawrev-18599	287	159	related	relate	VERB
inlawrev-18599	287	160	to	to	ADP
inlawrev-18599	287	161	isolated	isolated	ADJ
inlawrev-18599	287	162	sales	sale	NOUN
inlawrev-18599	287	163	,	,	PUNCT
inlawrev-18599	287	164	specifically	specifically	ADV
inlawrev-18599	287	165	states	state	VERB
inlawrev-18599	287	166	the	the	DET
inlawrev-18599	287	167	following	following	NOUN
inlawrev-18599	287	168	with	with	ADP
inlawrev-18599	287	169	respect	respect	NOUN
inlawrev-18599	287	170	to	to	ADP
inlawrev-18599	287	171	asset	asset	NOUN
inlawrev-18599	287	172	sales	sale	NOUN
inlawrev-18599	287	173	:	:	PUNCT
inlawrev-18599	288	1	96	96	NUM
inlawrev-18599	288	2	.	.	PUNCT
inlawrev-18599	288	3	see	see	VERB
inlawrev-18599	288	4	fla	fla	PROPN
inlawrev-18599	288	5	.	.	PUNCT
inlawrev-18599	289	1	tech	tech	NOUN
inlawrev-18599	289	2	.	.	PUNCT
inlawrev-18599	290	1	assistance	assistance	NOUN
inlawrev-18599	290	2	advisement	advisement	NOUN
inlawrev-18599	290	3	99a-080	99a-080	NUM
inlawrev-18599	290	4	(	(	PUNCT
inlawrev-18599	290	5	dec	dec	PROPN
inlawrev-18599	290	6	.	.	PROPN
inlawrev-18599	290	7	30	30	NUM
inlawrev-18599	290	8	,	,	PUNCT
inlawrev-18599	290	9	1999	1999	NUM
inlawrev-18599	290	10	)	)	PUNCT
inlawrev-18599	290	11	,	,	PUNCT
inlawrev-18599	290	12	available	available	ADJ
inlawrev-18599	290	13	at	at	ADP
inlawrev-18599	290	14	https://revenuelaw.state.fl.us/lawlibrarydocuments/1999/12/taa-102778_ebeef76e-a942-4d3d96b6-787787661512.pdf#search=	https://revenuelaw.state.fl.us/lawlibrarydocuments/1999/12/taa-102778_ebeef76e-a942-4d3d96b6-787787661512.pdf#search=	PROPN
inlawrev-18599	290	15	,	,	PUNCT
inlawrev-18599	290	16	a	a	PRON
inlawrev-18599	290	17	,	,	PUNCT
inlawrev-18599	290	18	archived	archive	VERB
inlawrev-18599	290	19	at	at	ADP
inlawrev-18599	290	20	http://perma.cc/sb4a-t89v	http://perma.cc/sb4a-t89v	PROPN
inlawrev-18599	290	21	.	.	PUNCT
inlawrev-18599	291	1	97	97	NUM
inlawrev-18599	291	2	.	.	PUNCT
inlawrev-18599	292	1	fla	fla	PROPN
inlawrev-18599	292	2	.	.	PUNCT
inlawrev-18599	293	1	admin	admin	PROPN
inlawrev-18599	293	2	.	.	PUNCT
inlawrev-18599	293	3	code	code	PROPN
inlawrev-18599	293	4	ann	ann	PROPN
inlawrev-18599	293	5	.	.	PUNCT
inlawrev-18599	294	1	r.	r.	PROPN
inlawrev-18599	294	2	§	§	PROPN
inlawrev-18599	294	3	12a-1.037(2	12a-1.037(2	PROPN
inlawrev-18599	294	4	)	)	PUNCT
inlawrev-18599	294	5	(	(	PUNCT
inlawrev-18599	294	6	2014	2014	NUM
inlawrev-18599	294	7	)	)	PUNCT
inlawrev-18599	294	8	.	.	PUNCT
inlawrev-18599	295	1	98	98	X
inlawrev-18599	295	2	.	.	PUNCT
inlawrev-18599	296	1	see	see	VERB
inlawrev-18599	296	2	supra	supra	PROPN
inlawrev-18599	296	3	note	note	PROPN
inlawrev-18599	296	4	45	45	NUM
inlawrev-18599	296	5	and	and	CCONJ
inlawrev-18599	296	6	accompanying	accompany	VERB
inlawrev-18599	296	7	text	text	NOUN
inlawrev-18599	296	8	.	.	PUNCT
inlawrev-18599	297	1	99	99	NUM
inlawrev-18599	297	2	.	.	PUNCT
inlawrev-18599	298	1	see	see	VERB
inlawrev-18599	298	2	supra	supra	PROPN
inlawrev-18599	298	3	notes	note	VERB
inlawrev-18599	298	4	46	46	NUM
inlawrev-18599	298	5	-	-	SYM
inlawrev-18599	298	6	48	48	NUM
inlawrev-18599	298	7	and	and	CCONJ
inlawrev-18599	298	8	accompanying	accompany	VERB
inlawrev-18599	298	9	text	text	NOUN
inlawrev-18599	298	10	.	.	PUNCT
inlawrev-18599	299	1	100	100	NUM
inlawrev-18599	299	2	.	.	PUNCT
inlawrev-18599	300	1	on	on	ADP
inlawrev-18599	300	2	its	its	PRON
inlawrev-18599	300	3	face	face	NOUN
inlawrev-18599	300	4	,	,	PUNCT
inlawrev-18599	300	5	this	this	DET
inlawrev-18599	300	6	requirement	requirement	NOUN
inlawrev-18599	300	7	would	would	AUX
inlawrev-18599	300	8	arguably	arguably	ADV
inlawrev-18599	300	9	exclude	exclude	VERB
inlawrev-18599	300	10	an	an	DET
inlawrev-18599	300	11	asset	asset	NOUN
inlawrev-18599	300	12	sale	sale	NOUN
inlawrev-18599	300	13	from	from	ADP
inlawrev-18599	300	14	exempt	exempt	ADJ
inlawrev-18599	300	15	isolated	isolated	ADJ
inlawrev-18599	300	16	sale	sale	NOUN
inlawrev-18599	300	17	treatment	treatment	NOUN
inlawrev-18599	300	18	because	because	SCONJ
inlawrev-18599	300	19	an	an	DET
inlawrev-18599	300	20	asset	asset	NOUN
inlawrev-18599	300	21	sale	sale	NOUN
inlawrev-18599	300	22	involves	involve	VERB
inlawrev-18599	300	23	a	a	DET
inlawrev-18599	300	24	business	business	NOUN
inlawrev-18599	300	25	selling	selling	NOUN
inlawrev-18599	300	26	tpp	tpp	PROPN
inlawrev-18599	300	27	used	use	VERB
inlawrev-18599	300	28	in	in	ADP
inlawrev-18599	300	29	the	the	DET
inlawrev-18599	300	30	business	business	NOUN
inlawrev-18599	300	31	.	.	PUNCT
inlawrev-18599	301	1	however	however	ADV
inlawrev-18599	301	2	,	,	PUNCT
inlawrev-18599	301	3	the	the	DET
inlawrev-18599	301	4	florida	florida	PROPN
inlawrev-18599	301	5	department	department	PROPN
inlawrev-18599	301	6	of	of	ADP
inlawrev-18599	301	7	revenue	revenue	NOUN
inlawrev-18599	301	8	has	have	AUX
inlawrev-18599	301	9	ruled	rule	VERB
inlawrev-18599	301	10	that	that	SCONJ
inlawrev-18599	301	11	this	this	DET
inlawrev-18599	301	12	provision	provision	NOUN
inlawrev-18599	301	13	does	do	AUX
inlawrev-18599	301	14	not	not	PART
inlawrev-18599	301	15	apply	apply	VERB
inlawrev-18599	301	16	when	when	SCONJ
inlawrev-18599	301	17	the	the	DET
inlawrev-18599	301	18	entire	entire	ADJ
inlawrev-18599	301	19	assets	asset	NOUN
inlawrev-18599	301	20	(	(	PUNCT
inlawrev-18599	301	21	or	or	CCONJ
inlawrev-18599	301	22	substantially	substantially	ADV
inlawrev-18599	301	23	all	all	PRON
inlawrev-18599	301	24	of	of	ADP
inlawrev-18599	301	25	the	the	DET
inlawrev-18599	301	26	assets	asset	NOUN
inlawrev-18599	301	27	)	)	PUNCT
inlawrev-18599	301	28	of	of	ADP
inlawrev-18599	301	29	a	a	DET
inlawrev-18599	301	30	business	business	NOUN
inlawrev-18599	301	31	are	be	AUX
inlawrev-18599	301	32	sold	sell	VERB
inlawrev-18599	301	33	.	.	PUNCT
inlawrev-18599	302	1	see	see	VERB
inlawrev-18599	302	2	fla	fla	PROPN
inlawrev-18599	302	3	.	.	PUNCT
inlawrev-18599	303	1	tech	tech	NOUN
inlawrev-18599	303	2	.	.	PUNCT
inlawrev-18599	304	1	assistance	assistance	NOUN
inlawrev-18599	304	2	advisement	advisement	NOUN
inlawrev-18599	304	3	99a-080	99a-080	NUM
inlawrev-18599	304	4	,	,	PUNCT
inlawrev-18599	304	5	supra	supra	PROPN
inlawrev-18599	304	6	note	note	NOUN
inlawrev-18599	304	7	96	96	NUM
inlawrev-18599	304	8	.	.	PUNCT
inlawrev-18599	305	1	specifically	specifically	ADV
inlawrev-18599	305	2	,	,	PUNCT
inlawrev-18599	305	3	the	the	DET
inlawrev-18599	305	4	florida	florida	PROPN
inlawrev-18599	305	5	department	department	PROPN
inlawrev-18599	305	6	of	of	ADP
inlawrev-18599	305	7	revenue	revenue	NOUN
inlawrev-18599	305	8	stated	state	VERB
inlawrev-18599	305	9	:	:	PUNCT
inlawrev-18599	305	10	it	it	PRON
inlawrev-18599	305	11	is	be	AUX
inlawrev-18599	305	12	the	the	DET
inlawrev-18599	305	13	department	department	NOUN
inlawrev-18599	305	14	's	's	PART
inlawrev-18599	305	15	position	position	NOUN
inlawrev-18599	305	16	that	that	SCONJ
inlawrev-18599	305	17	this	this	DET
inlawrev-18599	305	18	limitation	limitation	NOUN
inlawrev-18599	305	19	is	be	AUX
inlawrev-18599	305	20	not	not	PART
inlawrev-18599	305	21	applicable	applicable	ADJ
inlawrev-18599	305	22	to	to	ADP
inlawrev-18599	305	23	the	the	DET
inlawrev-18599	305	24	transaction	transaction	NOUN
inlawrev-18599	305	25	.	.	PUNCT
inlawrev-18599	306	1	if	if	SCONJ
inlawrev-18599	306	2	the	the	DET
inlawrev-18599	306	3	transaction	transaction	NOUN
inlawrev-18599	306	4	involved	involve	VERB
inlawrev-18599	306	5	a	a	DET
inlawrev-18599	306	6	sale	sale	NOUN
inlawrev-18599	306	7	of	of	ADP
inlawrev-18599	306	8	less	less	ADJ
inlawrev-18599	306	9	than	than	ADP
inlawrev-18599	306	10	“	"	PUNCT
inlawrev-18599	306	11	substantially	substantially	ADV
inlawrev-18599	306	12	all	all	PRON
inlawrev-18599	306	13	”	"	PUNCT
inlawrev-18599	306	14	of	of	ADP
inlawrev-18599	306	15	the	the	DET
inlawrev-18599	306	16	assets	asset	NOUN
inlawrev-18599	306	17	of	of	ADP
inlawrev-18599	306	18	the	the	DET
inlawrev-18599	306	19	division	division	NOUN
inlawrev-18599	306	20	,	,	PUNCT
inlawrev-18599	306	21	and	and	CCONJ
inlawrev-18599	306	22	the	the	DET
inlawrev-18599	306	23	division	division	NOUN
inlawrev-18599	306	24	was	be	AUX
inlawrev-18599	306	25	remaining	remain	VERB
inlawrev-18599	306	26	as	as	ADP
inlawrev-18599	306	27	part	part	NOUN
inlawrev-18599	306	28	of	of	ADP
inlawrev-18599	306	29	seller	seller	NOUN
inlawrev-18599	306	30	's	's	PART
inlawrev-18599	306	31	business	business	NOUN
inlawrev-18599	306	32	,	,	PUNCT
inlawrev-18599	306	33	this	this	DET
inlawrev-18599	306	34	limitation	limitation	NOUN
inlawrev-18599	306	35	would	would	AUX
inlawrev-18599	306	36	be	be	AUX
inlawrev-18599	306	37	applicable	applicable	ADJ
inlawrev-18599	306	38	.	.	PUNCT
inlawrev-18599	307	1	however	however	ADV
inlawrev-18599	307	2	,	,	PUNCT
inlawrev-18599	307	3	the	the	DET
inlawrev-18599	307	4	transaction	transaction	NOUN
inlawrev-18599	307	5	is	be	AUX
inlawrev-18599	307	6	not	not	PART
inlawrev-18599	307	7	an	an	DET
inlawrev-18599	307	8	individual	individual	ADJ
inlawrev-18599	307	9	sale	sale	NOUN
inlawrev-18599	307	10	of	of	ADP
inlawrev-18599	307	11	tangible	tangible	ADJ
inlawrev-18599	307	12	personal	personal	ADJ
inlawrev-18599	307	13	property	property	NOUN
inlawrev-18599	307	14	used	use	VERB
inlawrev-18599	307	15	in	in	ADP
inlawrev-18599	307	16	the	the	DET
inlawrev-18599	307	17	business	business	NOUN
inlawrev-18599	307	18	,	,	PUNCT
inlawrev-18599	307	19	such	such	ADJ
inlawrev-18599	307	20	as	as	ADP
inlawrev-18599	307	21	salvage	salvage	NOUN
inlawrev-18599	307	22	,	,	PUNCT
inlawrev-18599	307	23	surplus	surplus	NOUN
inlawrev-18599	307	24	,	,	PUNCT
inlawrev-18599	307	25	or	or	CCONJ
inlawrev-18599	307	26	obsolete	obsolete	ADJ
inlawrev-18599	307	27	property	property	NOUN
inlawrev-18599	307	28	,	,	PUNCT
inlawrev-18599	307	29	but	but	CCONJ
inlawrev-18599	307	30	it	it	PRON
inlawrev-18599	307	31	is	be	AUX
inlawrev-18599	307	32	rather	rather	ADV
inlawrev-18599	307	33	a	a	DET
inlawrev-18599	307	34	sale	sale	NOUN
inlawrev-18599	307	35	of	of	ADP
inlawrev-18599	307	36	the	the	DET
inlawrev-18599	307	37	entire	entire	ADJ
inlawrev-18599	307	38	division	division	NOUN
inlawrev-18599	307	39	or	or	CCONJ
inlawrev-18599	307	40	line	line	NOUN
inlawrev-18599	307	41	of	of	ADP
inlawrev-18599	307	42	business	business	NOUN
inlawrev-18599	307	43	.	.	PUNCT
inlawrev-18599	308	1	i	i	PRON
inlawrev-18599	308	2	d.	d.	PROPN
inlawrev-18599	308	3	101	101	NUM
inlawrev-18599	308	4	.	.	PUNCT
inlawrev-18599	309	1	admin	admin	PROPN
inlawrev-18599	309	2	.	.	PUNCT
inlawrev-18599	310	1	ann	ann	PROPN
inlawrev-18599	310	2	.	.	PUNCT
inlawrev-18599	311	1	§	§	PROPN
inlawrev-18599	311	2	12a-1.037(2)(a	12a-1.037(2)(a	NUM
inlawrev-18599	311	3	)	)	PUNCT
inlawrev-18599	311	4	(	(	PUNCT
inlawrev-18599	311	5	2014	2014	NUM
inlawrev-18599	311	6	)	)	PUNCT
inlawrev-18599	311	7	.	.	PUNCT
inlawrev-18599	312	1	564	564	NUM
inlawrev-18599	312	2	indiana	indiana	PROPN
inlawrev-18599	312	3	law	law	PROPN
inlawrev-18599	312	4	review	review	NOUN
inlawrev-18599	313	1	[	[	X
inlawrev-18599	313	2	vol	vol	NOUN
inlawrev-18599	313	3	.	.	PUNCT
inlawrev-18599	313	4	48:551	48:551	NUM
inlawrev-18599	314	1	the	the	DET
inlawrev-18599	314	2	sale	sale	NOUN
inlawrev-18599	314	3	of	of	ADP
inlawrev-18599	314	4	business	business	NOUN
inlawrev-18599	314	5	assets	asset	NOUN
inlawrev-18599	314	6	in	in	ADP
inlawrev-18599	314	7	conjunction	conjunction	NOUN
inlawrev-18599	314	8	with	with	ADP
inlawrev-18599	314	9	the	the	DET
inlawrev-18599	314	10	sale	sale	NOUN
inlawrev-18599	314	11	of	of	ADP
inlawrev-18599	314	12	the	the	DET
inlawrev-18599	314	13	business	business	NOUN
inlawrev-18599	314	14	as	as	SCONJ
inlawrev-18599	314	15	provided	provide	VERB
inlawrev-18599	314	16	in	in	ADP
inlawrev-18599	314	17	rule	rule	NOUN
inlawrev-18599	314	18	12a-1.055(6)(b	12a-1.055(6)(b	NUM
inlawrev-18599	314	19	)	)	PUNCT
inlawrev-18599	314	20	,	,	PUNCT
inlawrev-18599	314	21	f.a.c	f.a.c	NOUN
inlawrev-18599	314	22	.	.	PUNCT
inlawrev-18599	314	23	,	,	PUNCT
inlawrev-18599	314	24	other	other	ADJ
inlawrev-18599	314	25	than	than	ADP
inlawrev-18599	314	26	inventory	inventory	NOUN
inlawrev-18599	314	27	and	and	CCONJ
inlawrev-18599	314	28	aircraft	aircraft	NOUN
inlawrev-18599	314	29	,	,	PUNCT
inlawrev-18599	314	30	boats	boat	NOUN
inlawrev-18599	314	31	,	,	PUNCT
inlawrev-18599	314	32	mobile	mobile	ADJ
inlawrev-18599	314	33	homes	home	NOUN
inlawrev-18599	314	34	,	,	PUNCT
inlawrev-18599	314	35	and	and	CCONJ
inlawrev-18599	314	36	motor	motor	NOUN
inlawrev-18599	314	37	vehicles	vehicle	NOUN
inlawrev-18599	314	38	,	,	PUNCT
inlawrev-18599	314	39	qualifies	qualify	VERB
inlawrev-18599	314	40	as	as	ADP
inlawrev-18599	314	41	an	an	DET
inlawrev-18599	314	42	isolated	isolated	ADJ
inlawrev-18599	314	43	sale	sale	NOUN
inlawrev-18599	314	44	provided	provide	VERB
inlawrev-18599	314	45	the	the	DET
inlawrev-18599	314	46	sale	sale	NOUN
inlawrev-18599	314	47	and	and	CCONJ
inlawrev-18599	314	48	the	the	DET
inlawrev-18599	314	49	transfer	transfer	NOUN
inlawrev-18599	314	50	of	of	ADP
inlawrev-18599	314	51	the	the	DET
inlawrev-18599	314	52	assets	asset	NOUN
inlawrev-18599	314	53	of	of	ADP
inlawrev-18599	314	54	the	the	DET
inlawrev-18599	314	55	business	business	NOUN
inlawrev-18599	314	56	is	be	AUX
inlawrev-18599	314	57	completed	complete	VERB
inlawrev-18599	314	58	within	within	ADP
inlawrev-18599	314	59	30	30	NUM
inlawrev-18599	314	60	days	day	NOUN
inlawrev-18599	314	61	from	from	ADP
inlawrev-18599	314	62	the	the	DET
inlawrev-18599	314	63	date	date	NOUN
inlawrev-18599	314	64	of	of	ADP
inlawrev-18599	314	65	the	the	DET
inlawrev-18599	314	66	agreement	agreement	NOUN
inlawrev-18599	314	67	for	for	ADP
inlawrev-18599	314	68	the	the	DET
inlawrev-18599	314	69	sale	sale	NOUN
inlawrev-18599	314	70	of	of	ADP
inlawrev-18599	314	71	the	the	DET
inlawrev-18599	314	72	business	business	NOUN
inlawrev-18599	314	73	.	.	PUNCT
inlawrev-18599	315	1	if	if	SCONJ
inlawrev-18599	315	2	the	the	DET
inlawrev-18599	315	3	sale	sale	NOUN
inlawrev-18599	315	4	of	of	ADP
inlawrev-18599	315	5	the	the	DET
inlawrev-18599	315	6	business	business	NOUN
inlawrev-18599	315	7	is	be	AUX
inlawrev-18599	315	8	not	not	PART
inlawrev-18599	315	9	completed	complete	VERB
inlawrev-18599	315	10	within	within	ADP
inlawrev-18599	315	11	the	the	DET
inlawrev-18599	315	12	30	30	NUM
inlawrev-18599	315	13	day	day	NOUN
inlawrev-18599	315	14	period	period	NOUN
inlawrev-18599	315	15	,	,	PUNCT
inlawrev-18599	315	16	the	the	DET
inlawrev-18599	315	17	sale	sale	NOUN
inlawrev-18599	315	18	may	may	AUX
inlawrev-18599	315	19	nevertheless	nevertheless	ADV
inlawrev-18599	315	20	qualify	qualify	VERB
inlawrev-18599	315	21	as	as	ADP
inlawrev-18599	315	22	an	an	DET
inlawrev-18599	315	23	occasional	occasional	ADJ
inlawrev-18599	315	24	sale	sale	NOUN
inlawrev-18599	315	25	provided	provide	VERB
inlawrev-18599	315	26	the	the	DET
inlawrev-18599	315	27	sale	sale	NOUN
inlawrev-18599	315	28	complies	complie	NOUN
inlawrev-18599	315	29	with	with	ADP
inlawrev-18599	315	30	the	the	DET
inlawrev-18599	315	31	requirements	requirement	NOUN
inlawrev-18599	315	32	in	in	ADP
inlawrev-18599	315	33	subsection	subsection	NOUN
inlawrev-18599	315	34	(	(	PUNCT
inlawrev-18599	315	35	3	3	NUM
inlawrev-18599	315	36	)	)	PUNCT
inlawrev-18599	315	37	,	,	PUNCT
inlawrev-18599	315	38	below	below	ADV
inlawrev-18599	315	39	,	,	PUNCT
inlawrev-18599	315	40	and	and	CCONJ
inlawrev-18599	315	41	provided	provide	VERB
inlawrev-18599	315	42	none	none	NOUN
inlawrev-18599	315	43	of	of	ADP
inlawrev-18599	315	44	the	the	DET
inlawrev-18599	315	45	elements	element	NOUN
inlawrev-18599	315	46	set	set	VERB
inlawrev-18599	315	47	forth	forth	ADP
inlawrev-18599	315	48	in	in	ADP
inlawrev-18599	315	49	subsection	subsection	NOUN
inlawrev-18599	315	50	(	(	PUNCT
inlawrev-18599	315	51	5	5	NUM
inlawrev-18599	315	52	)	)	PUNCT
inlawrev-18599	315	53	,	,	PUNCT
inlawrev-18599	315	54	below	below	ADV
inlawrev-18599	315	55	,	,	PUNCT
inlawrev-18599	315	56	are	be	AUX
inlawrev-18599	315	57	present.102	present.102	NUM
inlawrev-18599	315	58	notably	notably	ADV
inlawrev-18599	315	59	,	,	PUNCT
inlawrev-18599	315	60	the	the	DET
inlawrev-18599	315	61	provisions	provision	NOUN
inlawrev-18599	315	62	discussed	discuss	VERB
inlawrev-18599	315	63	above	above	ADP
inlawrev-18599	315	64	relating	relate	VERB
inlawrev-18599	315	65	to	to	PART
inlawrev-18599	315	66	exempt	exempt	VERB
inlawrev-18599	315	67	isolated	isolated	ADJ
inlawrev-18599	315	68	sales	sale	NOUN
inlawrev-18599	315	69	apply	apply	VERB
inlawrev-18599	315	70	only	only	ADV
inlawrev-18599	315	71	to	to	ADP
inlawrev-18599	315	72	sales	sale	NOUN
inlawrev-18599	315	73	made	make	VERB
inlawrev-18599	315	74	by	by	ADP
inlawrev-18599	315	75	sellers	seller	NOUN
inlawrev-18599	315	76	who	who	PRON
inlawrev-18599	315	77	are	be	AUX
inlawrev-18599	315	78	dealers	dealer	NOUN
inlawrev-18599	315	79	engaged	engage	VERB
inlawrev-18599	315	80	in	in	ADP
inlawrev-18599	315	81	the	the	DET
inlawrev-18599	315	82	business	business	NOUN
inlawrev-18599	315	83	of	of	ADP
inlawrev-18599	315	84	selling	sell	VERB
inlawrev-18599	315	85	tpp	tpp	PROPN
inlawrev-18599	315	86	or	or	CCONJ
inlawrev-18599	315	87	taxable	taxable	ADJ
inlawrev-18599	315	88	services	service	NOUN
inlawrev-18599	315	89	(	(	PUNCT
inlawrev-18599	315	90	i.e.	i.e.	X
inlawrev-18599	315	91	,	,	PUNCT
inlawrev-18599	315	92	permitted	permit	VERB
inlawrev-18599	315	93	businesses).103	businesses).103	NOUN
inlawrev-18599	315	94	the	the	DET
inlawrev-18599	315	95	exemption	exemption	NOUN
inlawrev-18599	315	96	for	for	ADP
inlawrev-18599	315	97	isolated	isolated	ADJ
inlawrev-18599	315	98	sales	sale	NOUN
inlawrev-18599	315	99	does	do	AUX
inlawrev-18599	315	100	not	not	PART
inlawrev-18599	315	101	extend	extend	VERB
inlawrev-18599	315	102	to	to	ADP
inlawrev-18599	315	103	sales	sale	NOUN
inlawrev-18599	315	104	made	make	VERB
inlawrev-18599	315	105	by	by	ADP
inlawrev-18599	315	106	non	non	ADJ
inlawrev-18599	315	107	-	-	ADJ
inlawrev-18599	315	108	permitted	permit	VERB
inlawrev-18599	315	109	sellers.104	sellers.104	PROPN
inlawrev-18599	315	110	if	if	SCONJ
inlawrev-18599	315	111	an	an	DET
inlawrev-18599	315	112	asset	asset	NOUN
inlawrev-18599	315	113	sale	sale	NOUN
inlawrev-18599	315	114	does	do	AUX
inlawrev-18599	315	115	not	not	PART
inlawrev-18599	315	116	qualify	qualify	VERB
inlawrev-18599	315	117	for	for	ADP
inlawrev-18599	315	118	exempt	exempt	ADJ
inlawrev-18599	315	119	isolated	isolated	ADJ
inlawrev-18599	315	120	sale	sale	NOUN
inlawrev-18599	315	121	treatment	treatment	NOUN
inlawrev-18599	315	122	(	(	PUNCT
inlawrev-18599	315	123	i.e.	i.e.	X
inlawrev-18599	315	124	,	,	PUNCT
inlawrev-18599	315	125	the	the	DET
inlawrev-18599	315	126	seller	seller	NOUN
inlawrev-18599	315	127	is	be	AUX
inlawrev-18599	315	128	a	a	DET
inlawrev-18599	315	129	non	non	ADJ
inlawrev-18599	315	130	-	-	ADJ
inlawrev-18599	315	131	permitted	permit	VERB
inlawrev-18599	315	132	seller	seller	NOUN
inlawrev-18599	315	133	or	or	CCONJ
inlawrev-18599	315	134	the	the	DET
inlawrev-18599	315	135	requirements	requirement	NOUN
inlawrev-18599	315	136	discussed	discuss	VERB
inlawrev-18599	315	137	above	above	ADV
inlawrev-18599	315	138	for	for	ADP
inlawrev-18599	315	139	exempt	exempt	ADJ
inlawrev-18599	315	140	isolated	isolated	ADJ
inlawrev-18599	315	141	sales	sale	NOUN
inlawrev-18599	315	142	treatment	treatment	NOUN
inlawrev-18599	315	143	can	can	AUX
inlawrev-18599	315	144	not	not	PART
inlawrev-18599	315	145	otherwise	otherwise	ADV
inlawrev-18599	315	146	be	be	AUX
inlawrev-18599	315	147	satisfied	satisfied	ADJ
inlawrev-18599	315	148	)	)	PUNCT
inlawrev-18599	315	149	,	,	PUNCT
inlawrev-18599	315	150	the	the	DET
inlawrev-18599	315	151	sale	sale	NOUN
inlawrev-18599	315	152	can	can	AUX
inlawrev-18599	315	153	still	still	ADV
inlawrev-18599	315	154	be	be	AUX
inlawrev-18599	315	155	exempt	exempt	ADJ
inlawrev-18599	315	156	if	if	SCONJ
inlawrev-18599	315	157	it	it	PRON
inlawrev-18599	315	158	satisfies	satisfy	VERB
inlawrev-18599	315	159	the	the	DET
inlawrev-18599	315	160	requirements	requirement	NOUN
inlawrev-18599	315	161	for	for	ADP
inlawrev-18599	315	162	being	be	AUX
inlawrev-18599	315	163	an	an	DET
inlawrev-18599	315	164	exempt	exempt	ADJ
inlawrev-18599	315	165	occasional	occasional	ADJ
inlawrev-18599	315	166	sale.105	sale.105	NOUN
inlawrev-18599	315	167	the	the	DET
inlawrev-18599	315	168	rules	rule	NOUN
inlawrev-18599	315	169	for	for	ADP
inlawrev-18599	315	170	exempt	exempt	ADJ
inlawrev-18599	315	171	occasional	occasional	ADJ
inlawrev-18599	315	172	sales	sale	NOUN
inlawrev-18599	315	173	are	be	AUX
inlawrev-18599	315	174	set	set	VERB
inlawrev-18599	315	175	forth	forth	ADV
inlawrev-18599	315	176	in	in	ADP
inlawrev-18599	315	177	subsection	subsection	NOUN
inlawrev-18599	315	178	(	(	PUNCT
inlawrev-18599	315	179	3	3	NUM
inlawrev-18599	315	180	)	)	PUNCT
inlawrev-18599	315	181	,	,	PUNCT
inlawrev-18599	315	182	section	section	NOUN
inlawrev-18599	315	183	12a-1.037	12a-1.037	NUM
inlawrev-18599	315	184	of	of	ADP
inlawrev-18599	315	185	the	the	DET
inlawrev-18599	315	186	florida	florida	PROPN
inlawrev-18599	315	187	administrative	administrative	PROPN
inlawrev-18599	315	188	code.106	code.106	PROPN
inlawrev-18599	315	189	subsection	subsection	NOUN
inlawrev-18599	315	190	(	(	PUNCT
inlawrev-18599	315	191	3)(a	3)(a	NUM
inlawrev-18599	315	192	)	)	PUNCT
inlawrev-18599	315	193	,	,	PUNCT
inlawrev-18599	315	194	relating	relate	VERB
inlawrev-18599	315	195	to	to	ADP
inlawrev-18599	315	196	occasional	occasional	ADJ
inlawrev-18599	315	197	sales	sale	NOUN
inlawrev-18599	315	198	,	,	PUNCT
inlawrev-18599	315	199	states	state	VERB
inlawrev-18599	315	200	:	:	PUNCT
inlawrev-18599	315	201	an	an	DET
inlawrev-18599	315	202	exempt	exempt	ADJ
inlawrev-18599	315	203	occasional	occasional	ADJ
inlawrev-18599	315	204	sale	sale	NOUN
inlawrev-18599	315	205	or	or	CCONJ
inlawrev-18599	315	206	series	series	NOUN
inlawrev-18599	315	207	of	of	ADP
inlawrev-18599	315	208	sales	sale	NOUN
inlawrev-18599	315	209	occurs	occur	VERB
inlawrev-18599	315	210	when	when	SCONJ
inlawrev-18599	315	211	there	there	PRON
inlawrev-18599	315	212	is	be	VERB
inlawrev-18599	315	213	a	a	DET
inlawrev-18599	315	214	sale	sale	NOUN
inlawrev-18599	315	215	by	by	ADP
inlawrev-18599	315	216	the	the	DET
inlawrev-18599	315	217	owner	owner	NOUN
inlawrev-18599	315	218	of	of	ADP
inlawrev-18599	315	219	tangible	tangible	ADJ
inlawrev-18599	315	220	personal	personal	ADJ
inlawrev-18599	315	221	property	property	NOUN
inlawrev-18599	315	222	,	,	PUNCT
inlawrev-18599	315	223	which	which	PRON
inlawrev-18599	315	224	meets	meet	VERB
inlawrev-18599	315	225	the	the	DET
inlawrev-18599	315	226	requirements	requirement	NOUN
inlawrev-18599	315	227	set	set	VERB
inlawrev-18599	315	228	forth	forth	ADV
inlawrev-18599	315	229	below	below	ADV
inlawrev-18599	315	230	,	,	PUNCT
inlawrev-18599	315	231	regarding	regard	VERB
inlawrev-18599	315	232	the	the	DET
inlawrev-18599	315	233	frequency	frequency	NOUN
inlawrev-18599	315	234	and	and	CCONJ
inlawrev-18599	315	235	duration	duration	NOUN
inlawrev-18599	315	236	of	of	ADP
inlawrev-18599	315	237	the	the	DET
inlawrev-18599	315	238	sales	sale	NOUN
inlawrev-18599	315	239	,	,	PUNCT
inlawrev-18599	315	240	the	the	DET
inlawrev-18599	315	241	type	type	NOUN
inlawrev-18599	315	242	of	of	ADP
inlawrev-18599	315	243	tangible	tangible	ADJ
inlawrev-18599	315	244	personal	personal	ADJ
inlawrev-18599	315	245	property	property	NOUN
inlawrev-18599	315	246	sold	sell	VERB
inlawrev-18599	315	247	,	,	PUNCT
inlawrev-18599	315	248	the	the	DET
inlawrev-18599	315	249	location	location	NOUN
inlawrev-18599	315	250	of	of	ADP
inlawrev-18599	315	251	the	the	DET
inlawrev-18599	315	252	sales	sale	NOUN
inlawrev-18599	315	253	,	,	PUNCT
inlawrev-18599	315	254	and	and	CCONJ
inlawrev-18599	315	255	the	the	DET
inlawrev-18599	315	256	status	status	NOUN
inlawrev-18599	315	257	of	of	ADP
inlawrev-18599	315	258	the	the	DET
inlawrev-18599	315	259	parties	party	NOUN
inlawrev-18599	315	260	as	as	SCONJ
inlawrev-18599	315	261	it	it	PRON
inlawrev-18599	315	262	relates	relate	VERB
inlawrev-18599	315	263	to	to	ADP
inlawrev-18599	315	264	the	the	DET
inlawrev-18599	315	265	property	property	NOUN
inlawrev-18599	315	266	being	be	AUX
inlawrev-18599	315	267	sold.107	sold.107	PROPN
inlawrev-18599	315	268	subsection	subsection	NOUN
inlawrev-18599	315	269	(	(	PUNCT
inlawrev-18599	315	270	3)(b	3)(b	NUM
inlawrev-18599	315	271	)	)	PUNCT
inlawrev-18599	315	272	imposes	impose	VERB
inlawrev-18599	315	273	the	the	DET
inlawrev-18599	315	274	following	follow	VERB
inlawrev-18599	315	275	requirements	requirement	NOUN
inlawrev-18599	315	276	for	for	ADP
inlawrev-18599	315	277	exempt	exempt	ADJ
inlawrev-18599	315	278	occasional	occasional	ADJ
inlawrev-18599	315	279	sale	sale	NOUN
inlawrev-18599	315	280	treatment	treatment	NOUN
inlawrev-18599	315	281	:	:	PUNCT
inlawrev-18599	315	282	(	(	PUNCT
inlawrev-18599	315	283	1	1	X
inlawrev-18599	315	284	)	)	PUNCT
inlawrev-18599	315	285	the	the	DET
inlawrev-18599	315	286	seller	seller	NOUN
inlawrev-18599	315	287	must	must	AUX
inlawrev-18599	315	288	have	have	AUX
inlawrev-18599	315	289	paid	pay	VERB
inlawrev-18599	315	290	applicable	applicable	ADJ
inlawrev-18599	315	291	sales	sale	NOUN
inlawrev-18599	315	292	and	and	CCONJ
inlawrev-18599	315	293	use	use	VERB
inlawrev-18599	315	294	taxes	taxis	NOUN
inlawrev-18599	315	295	on	on	ADP
inlawrev-18599	315	296	the	the	DET
inlawrev-18599	315	297	applicable	applicable	ADJ
inlawrev-18599	315	298	assets	asset	NOUN
inlawrev-18599	315	299	,	,	PUNCT
inlawrev-18599	315	300	unless	unless	SCONJ
inlawrev-18599	315	301	the	the	DET
inlawrev-18599	315	302	statute	statute	NOUN
inlawrev-18599	315	303	of	of	ADP
inlawrev-18599	315	304	limitations	limitation	NOUN
inlawrev-18599	315	305	for	for	ADP
inlawrev-18599	315	306	assessment	assessment	NOUN
inlawrev-18599	315	307	has	have	AUX
inlawrev-18599	315	308	expired	expire	VERB
inlawrev-18599	315	309	;	;	PUNCT
inlawrev-18599	315	310	and	and	CCONJ
inlawrev-18599	315	311	(	(	PUNCT
inlawrev-18599	315	312	2	2	X
inlawrev-18599	315	313	)	)	PUNCT
inlawrev-18599	315	314	such	such	ADJ
inlawrev-18599	315	315	sales	sale	NOUN
inlawrev-18599	315	316	(	(	PUNCT
inlawrev-18599	315	317	or	or	CCONJ
inlawrev-18599	315	318	series	series	NOUN
inlawrev-18599	315	319	of	of	ADP
inlawrev-18599	315	320	sales	sale	NOUN
inlawrev-18599	315	321	)	)	PUNCT
inlawrev-18599	315	322	must	must	AUX
inlawrev-18599	315	323	occur	occur	VERB
inlawrev-18599	315	324	no	no	PRON
inlawrev-18599	315	325	more	more	ADV
inlawrev-18599	315	326	frequently	frequently	ADV
inlawrev-18599	315	327	than	than	ADP
inlawrev-18599	315	328	two	two	NUM
inlawrev-18599	315	329	times	time	NOUN
inlawrev-18599	315	330	during	during	ADP
inlawrev-18599	315	331	any	any	DET
inlawrev-18599	315	332	twelve	twelve	NUM
inlawrev-18599	315	333	month	month	NOUN
inlawrev-18599	315	334	period.108	period.108	NOUN
inlawrev-18599	315	335	further	far	ADV
inlawrev-18599	315	336	,	,	PUNCT
inlawrev-18599	315	337	subsection	subsection	NOUN
inlawrev-18599	315	338	(	(	PUNCT
inlawrev-18599	315	339	5	5	X
inlawrev-18599	315	340	)	)	PUNCT
inlawrev-18599	315	341	sets	set	VERB
inlawrev-18599	315	342	forth	forth	ADP
inlawrev-18599	315	343	certain	certain	ADJ
inlawrev-18599	315	344	transactions	transaction	NOUN
inlawrev-18599	315	345	that	that	PRON
inlawrev-18599	315	346	per	per	X
inlawrev-18599	315	347	se	se	X
inlawrev-18599	315	348	can	can	AUX
inlawrev-18599	315	349	not	not	PART
inlawrev-18599	315	350	be	be	AUX
inlawrev-18599	315	351	102	102	NUM
inlawrev-18599	315	352	.	.	PUNCT
inlawrev-18599	316	1	i	i	PRON
inlawrev-18599	316	2	d.	d.	PROPN
inlawrev-18599	316	3	§	§	PROPN
inlawrev-18599	316	4	12a-1.037(2)(d	12a-1.037(2)(d	PROPN
inlawrev-18599	316	5	)	)	PUNCT
inlawrev-18599	316	6	.	.	PUNCT
inlawrev-18599	317	1	103	103	NUM
inlawrev-18599	317	2	.	.	PUNCT
inlawrev-18599	318	1	see	see	VERB
inlawrev-18599	318	2	infra	infra	NOUN
inlawrev-18599	318	3	note	note	VERB
inlawrev-18599	318	4	104	104	NUM
inlawrev-18599	318	5	and	and	CCONJ
inlawrev-18599	318	6	accompanying	accompany	VERB
inlawrev-18599	318	7	text	text	NOUN
inlawrev-18599	318	8	.	.	PUNCT
inlawrev-18599	319	1	104	104	NUM
inlawrev-18599	319	2	.	.	PUNCT
inlawrev-18599	320	1	fla	fla	PROPN
inlawrev-18599	320	2	.	.	PUNCT
inlawrev-18599	321	1	admin	admin	PROPN
inlawrev-18599	321	2	.	.	PUNCT
inlawrev-18599	321	3	code	code	PROPN
inlawrev-18599	321	4	ann	ann	PROPN
inlawrev-18599	321	5	.	.	PUNCT
inlawrev-18599	322	1	§	§	PROPN
inlawrev-18599	322	2	12a-1.037(2	12a-1.037(2	PROPN
inlawrev-18599	322	3	)	)	PUNCT
inlawrev-18599	322	4	(	(	PUNCT
inlawrev-18599	322	5	2014	2014	NUM
inlawrev-18599	322	6	)	)	PUNCT
inlawrev-18599	323	1	(	(	PUNCT
inlawrev-18599	323	2	stating	state	VERB
inlawrev-18599	323	3	that	that	SCONJ
inlawrev-18599	323	4	“	"	PUNCT
inlawrev-18599	323	5	[	[	X
inlawrev-18599	323	6	a]n	a]n	NOUN
inlawrev-18599	323	7	exempt	exempt	VERB
inlawrev-18599	323	8	isolated	isolated	ADJ
inlawrev-18599	323	9	sale	sale	NOUN
inlawrev-18599	323	10	or	or	CCONJ
inlawrev-18599	323	11	transaction	transaction	NOUN
inlawrev-18599	323	12	occurs	occur	VERB
inlawrev-18599	323	13	when	when	SCONJ
inlawrev-18599	323	14	an	an	DET
inlawrev-18599	323	15	entity	entity	NOUN
inlawrev-18599	323	16	,	,	PUNCT
inlawrev-18599	323	17	which	which	PRON
inlawrev-18599	323	18	for	for	ADP
inlawrev-18599	323	19	purposes	purpose	NOUN
inlawrev-18599	323	20	of	of	ADP
inlawrev-18599	323	21	this	this	DET
inlawrev-18599	323	22	rule	rule	NOUN
inlawrev-18599	323	23	is	be	AUX
inlawrev-18599	323	24	a	a	DET
inlawrev-18599	323	25	‘	'	PUNCT
inlawrev-18599	323	26	person	person	NOUN
inlawrev-18599	323	27	,	,	PUNCT
inlawrev-18599	323	28	’	'	PUNCT
inlawrev-18599	323	29	as	as	SCONJ
inlawrev-18599	323	30	defined	define	VERB
inlawrev-18599	323	31	in	in	ADP
inlawrev-18599	323	32	s.	s.	PROPN
inlawrev-18599	323	33	212.02(13	212.02(13	NUM
inlawrev-18599	323	34	)	)	PUNCT
inlawrev-18599	323	35	,	,	PUNCT
inlawrev-18599	323	36	f.s	f.s	PROPN
inlawrev-18599	323	37	.	.	PROPN
inlawrev-18599	323	38	,	,	PUNCT
inlawrev-18599	323	39	required	require	VERB
inlawrev-18599	323	40	to	to	PART
inlawrev-18599	323	41	be	be	AUX
inlawrev-18599	323	42	registered	register	VERB
inlawrev-18599	323	43	as	as	ADP
inlawrev-18599	323	44	a	a	DET
inlawrev-18599	323	45	‘	'	PUNCT
inlawrev-18599	323	46	dealer	dealer	NOUN
inlawrev-18599	323	47	’	'	PUNCT
inlawrev-18599	323	48	”	"	PUNCT
inlawrev-18599	323	49	transfers	transfer	NOUN
inlawrev-18599	323	50	all	all	PRON
inlawrev-18599	323	51	or	or	CCONJ
inlawrev-18599	323	52	substantially	substantially	ADV
inlawrev-18599	323	53	all	all	PRON
inlawrev-18599	323	54	of	of	ADP
inlawrev-18599	323	55	a	a	DET
inlawrev-18599	323	56	business	business	NOUN
inlawrev-18599	323	57	)	)	PUNCT
inlawrev-18599	323	58	.	.	PUNCT
inlawrev-18599	324	1	105	105	NUM
inlawrev-18599	324	2	.	.	PUNCT
inlawrev-18599	325	1	see	see	VERB
inlawrev-18599	325	2	infra	infra	NOUN
inlawrev-18599	325	3	notes	note	VERB
inlawrev-18599	325	4	106	106	NUM
inlawrev-18599	325	5	-	-	SYM
inlawrev-18599	325	6	14	14	NUM
inlawrev-18599	325	7	and	and	CCONJ
inlawrev-18599	325	8	accompanying	accompany	VERB
inlawrev-18599	325	9	text	text	NOUN
inlawrev-18599	325	10	.	.	PUNCT
inlawrev-18599	326	1	106	106	NUM
inlawrev-18599	326	2	.	.	PUNCT
inlawrev-18599	327	1	fla	fla	PROPN
inlawrev-18599	327	2	.	.	PUNCT
inlawrev-18599	328	1	admin	admin	PROPN
inlawrev-18599	328	2	.	.	PUNCT
inlawrev-18599	328	3	code	code	PROPN
inlawrev-18599	328	4	ann	ann	PROPN
inlawrev-18599	328	5	.	.	PUNCT
inlawrev-18599	329	1	§	§	PROPN
inlawrev-18599	329	2	12a-1.037(3	12a-1.037(3	PROPN
inlawrev-18599	329	3	)	)	PUNCT
inlawrev-18599	329	4	(	(	PUNCT
inlawrev-18599	329	5	2014	2014	NUM
inlawrev-18599	329	6	)	)	PUNCT
inlawrev-18599	329	7	.	.	PUNCT
inlawrev-18599	330	1	107	107	NUM
inlawrev-18599	330	2	.	.	PUNCT
inlawrev-18599	331	1	i	i	PRON
inlawrev-18599	331	2	d.	d.	PROPN
inlawrev-18599	331	3	§	§	PROPN
inlawrev-18599	331	4	12a-1.037	12a-1.037	NUM
inlawrev-18599	331	5	(	(	PUNCT
inlawrev-18599	331	6	3)(a	3)(a	NUM
inlawrev-18599	331	7	)	)	PUNCT
inlawrev-18599	331	8	.	.	PUNCT
inlawrev-18599	332	1	108	108	NUM
inlawrev-18599	332	2	.	.	PUNCT
inlawrev-18599	333	1	i	i	PRON
inlawrev-18599	333	2	d.	d.	PROPN
inlawrev-18599	333	3	§	§	PROPN
inlawrev-18599	333	4	12a-1.037	12a-1.037	NUM
inlawrev-18599	333	5	(	(	PUNCT
inlawrev-18599	333	6	3)(b	3)(b	NUM
inlawrev-18599	333	7	)	)	PUNCT
inlawrev-18599	333	8	.	.	PUNCT
inlawrev-18599	334	1	2015	2015	NUM
inlawrev-18599	334	2	]	]	PUNCT
inlawrev-18599	334	3	asset	asset	NOUN
inlawrev-18599	334	4	acquisitions	acquisition	NOUN
inlawrev-18599	334	5	565	565	NUM
inlawrev-18599	334	6	exempt	exempt	ADJ
inlawrev-18599	334	7	from	from	ADP
inlawrev-18599	334	8	florida	florida	PROPN
inlawrev-18599	334	9	sales	sale	NOUN
inlawrev-18599	334	10	tax	tax	NOUN
inlawrev-18599	334	11	as	as	ADP
inlawrev-18599	334	12	an	an	DET
inlawrev-18599	334	13	occasional	occasional	ADJ
inlawrev-18599	334	14	sale	sale	NOUN
inlawrev-18599	334	15	and	and	CCONJ
inlawrev-18599	334	16	,	,	PUNCT
inlawrev-18599	334	17	in	in	ADP
inlawrev-18599	334	18	some	some	DET
inlawrev-18599	334	19	instances	instance	NOUN
inlawrev-18599	334	20	,	,	PUNCT
inlawrev-18599	334	21	an	an	DET
inlawrev-18599	334	22	isolated	isolated	ADJ
inlawrev-18599	334	23	sale:109	sale:109	VERB
inlawrev-18599	334	24	(	(	PUNCT
inlawrev-18599	334	25	1	1	NUM
inlawrev-18599	334	26	)	)	PUNCT
inlawrev-18599	334	27	a	a	DET
inlawrev-18599	334	28	sale	sale	NOUN
inlawrev-18599	334	29	(	(	PUNCT
inlawrev-18599	334	30	or	or	CCONJ
inlawrev-18599	334	31	series	series	NOUN
inlawrev-18599	334	32	of	of	ADP
inlawrev-18599	334	33	sales	sale	NOUN
inlawrev-18599	334	34	)	)	PUNCT
inlawrev-18599	334	35	that	that	PRON
inlawrev-18599	334	36	occurs	occur	VERB
inlawrev-18599	334	37	more	more	ADJ
inlawrev-18599	334	38	than	than	ADP
inlawrev-18599	334	39	two	two	NUM
inlawrev-18599	334	40	times	time	NOUN
inlawrev-18599	334	41	within	within	ADP
inlawrev-18599	334	42	any	any	DET
inlawrev-18599	334	43	twelve	twelve	NUM
inlawrev-18599	334	44	month	month	NOUN
inlawrev-18599	334	45	period	period	NOUN
inlawrev-18599	334	46	,	,	PUNCT
inlawrev-18599	334	47	with	with	ADP
inlawrev-18599	334	48	tax	tax	NOUN
inlawrev-18599	334	49	being	be	AUX
inlawrev-18599	334	50	imposed	impose	VERB
inlawrev-18599	334	51	on	on	ADP
inlawrev-18599	334	52	the	the	DET
inlawrev-18599	334	53	third	third	ADJ
inlawrev-18599	334	54	sale	sale	NOUN
inlawrev-18599	334	55	and	and	CCONJ
inlawrev-18599	334	56	on	on	ADP
inlawrev-18599	334	57	any	any	DET
inlawrev-18599	334	58	sales	sale	NOUN
inlawrev-18599	335	1	thereafter;110	thereafter;110	PROPN
inlawrev-18599	335	2	(	(	PUNCT
inlawrev-18599	335	3	2	2	NUM
inlawrev-18599	335	4	)	)	PUNCT
inlawrev-18599	335	5	transfers	transfer	NOUN
inlawrev-18599	335	6	of	of	ADP
inlawrev-18599	335	7	property	property	NOUN
inlawrev-18599	335	8	that	that	PRON
inlawrev-18599	335	9	were	be	AUX
inlawrev-18599	335	10	originally	originally	ADV
inlawrev-18599	335	11	purchased	purchase	VERB
inlawrev-18599	335	12	or	or	CCONJ
inlawrev-18599	335	13	acquired	acquire	VERB
inlawrev-18599	335	14	for	for	ADP
inlawrev-18599	335	15	resale;111	resale;111	PROPN
inlawrev-18599	335	16	(	(	PUNCT
inlawrev-18599	335	17	3	3	NUM
inlawrev-18599	335	18	)	)	PUNCT
inlawrev-18599	335	19	a	a	DET
inlawrev-18599	335	20	transaction	transaction	NOUN
inlawrev-18599	335	21	where	where	SCONJ
inlawrev-18599	335	22	the	the	DET
inlawrev-18599	335	23	sale	sale	NOUN
inlawrev-18599	335	24	is	be	AUX
inlawrev-18599	335	25	made	make	VERB
inlawrev-18599	335	26	on	on	ADP
inlawrev-18599	335	27	the	the	DET
inlawrev-18599	335	28	same	same	ADJ
inlawrev-18599	335	29	commercial	commercial	ADJ
inlawrev-18599	335	30	premises	premise	NOUN
inlawrev-18599	335	31	or	or	CCONJ
inlawrev-18599	335	32	from	from	ADP
inlawrev-18599	335	33	a	a	DET
inlawrev-18599	335	34	temporary	temporary	ADJ
inlawrev-18599	335	35	location	location	NOUN
inlawrev-18599	335	36	that	that	PRON
inlawrev-18599	335	37	is	be	AUX
inlawrev-18599	335	38	in	in	ADP
inlawrev-18599	335	39	competition	competition	NOUN
inlawrev-18599	335	40	with	with	ADP
inlawrev-18599	335	41	other	other	ADJ
inlawrev-18599	335	42	persons	person	NOUN
inlawrev-18599	335	43	required	require	VERB
inlawrev-18599	335	44	to	to	PART
inlawrev-18599	335	45	collect	collect	VERB
inlawrev-18599	335	46	florida	florida	PROPN
inlawrev-18599	335	47	sales	sale	NOUN
inlawrev-18599	335	48	and	and	CCONJ
inlawrev-18599	335	49	use	use	VERB
inlawrev-18599	335	50	tax;112	tax;112	PROPN
inlawrev-18599	335	51	(	(	PUNCT
inlawrev-18599	335	52	4	4	X
inlawrev-18599	335	53	)	)	PUNCT
inlawrev-18599	335	54	the	the	DET
inlawrev-18599	335	55	sale	sale	NOUN
inlawrev-18599	335	56	is	be	AUX
inlawrev-18599	335	57	made	make	VERB
inlawrev-18599	335	58	by	by	ADP
inlawrev-18599	335	59	or	or	CCONJ
inlawrev-18599	335	60	through	through	ADP
inlawrev-18599	335	61	an	an	DET
inlawrev-18599	335	62	agent	agent	NOUN
inlawrev-18599	335	63	,	,	PUNCT
inlawrev-18599	335	64	broker	broker	NOUN
inlawrev-18599	335	65	,	,	PUNCT
inlawrev-18599	335	66	auctioneer	auctioneer	NOUN
inlawrev-18599	335	67	,	,	PUNCT
inlawrev-18599	335	68	factor	factor	NOUN
inlawrev-18599	335	69	,	,	PUNCT
inlawrev-18599	335	70	or	or	CCONJ
inlawrev-18599	335	71	any	any	DET
inlawrev-18599	335	72	other	other	ADJ
inlawrev-18599	335	73	person	person	NOUN
inlawrev-18599	335	74	required	require	VERB
inlawrev-18599	335	75	to	to	PART
inlawrev-18599	335	76	be	be	AUX
inlawrev-18599	335	77	registered	register	VERB
inlawrev-18599	335	78	as	as	ADP
inlawrev-18599	335	79	a	a	DET
inlawrev-18599	335	80	dealer	dealer	NOUN
inlawrev-18599	335	81	in	in	ADP
inlawrev-18599	335	82	florida	florida	PROPN
inlawrev-18599	335	83	to	to	PART
inlawrev-18599	335	84	collect	collect	VERB
inlawrev-18599	335	85	and	and	CCONJ
inlawrev-18599	335	86	remit	remit	VERB
inlawrev-18599	335	87	tax	tax	NOUN
inlawrev-18599	335	88	on	on	ADP
inlawrev-18599	335	89	sales	sale	NOUN
inlawrev-18599	335	90	as	as	SCONJ
inlawrev-18599	335	91	provided	provide	VERB
inlawrev-18599	335	92	in	in	ADP
inlawrev-18599	335	93	fla	fla	PROPN
inlawrev-18599	335	94	.	.	PUNCT
inlawrev-18599	336	1	admin	admin	PROPN
inlawrev-18599	336	2	.	.	PUNCT
inlawrev-18599	336	3	code	code	PROPN
inlawrev-18599	336	4	rule	rule	NOUN
inlawrev-18599	336	5	12a-1066;113	12a-1066;113	NUM
inlawrev-18599	336	6	and	and	CCONJ
inlawrev-18599	336	7	(	(	PUNCT
inlawrev-18599	336	8	5	5	NUM
inlawrev-18599	336	9	)	)	PUNCT
inlawrev-18599	336	10	the	the	DET
inlawrev-18599	336	11	sale	sale	NOUN
inlawrev-18599	336	12	of	of	ADP
inlawrev-18599	336	13	aircraft	aircraft	NOUN
inlawrev-18599	336	14	,	,	PUNCT
inlawrev-18599	336	15	boats	boat	NOUN
inlawrev-18599	336	16	,	,	PUNCT
inlawrev-18599	336	17	mobile	mobile	ADJ
inlawrev-18599	336	18	homes	home	NOUN
inlawrev-18599	336	19	,	,	PUNCT
inlawrev-18599	336	20	or	or	CCONJ
inlawrev-18599	336	21	motor	motor	NOUN
inlawrev-18599	336	22	vehicles	vehicle	NOUN
inlawrev-18599	336	23	“	"	PUNCT
inlawrev-18599	336	24	of	of	ADP
inlawrev-18599	336	25	a	a	DET
inlawrev-18599	336	26	class	class	NOUN
inlawrev-18599	336	27	or	or	CCONJ
inlawrev-18599	336	28	type	type	NOUN
inlawrev-18599	336	29	required	require	VERB
inlawrev-18599	336	30	to	to	PART
inlawrev-18599	336	31	be	be	AUX
inlawrev-18599	336	32	registered	register	VERB
inlawrev-18599	336	33	,	,	PUNCT
inlawrev-18599	336	34	licensed	license	VERB
inlawrev-18599	336	35	,	,	PUNCT
inlawrev-18599	336	36	titled	title	VERB
inlawrev-18599	336	37	,	,	PUNCT
inlawrev-18599	336	38	or	or	CCONJ
inlawrev-18599	336	39	documented	document	VERB
inlawrev-18599	336	40	”	"	PUNCT
inlawrev-18599	336	41	in	in	ADP
inlawrev-18599	336	42	florida	florida	PROPN
inlawrev-18599	336	43	or	or	CCONJ
inlawrev-18599	336	44	by	by	ADP
inlawrev-18599	336	45	the	the	DET
inlawrev-18599	336	46	u.s	u.s	PROPN
inlawrev-18599	336	47	.	.	PROPN
inlawrev-18599	336	48	government.114	government.114	PROPN
inlawrev-18599	336	49	based	base	VERB
inlawrev-18599	336	50	on	on	ADP
inlawrev-18599	336	51	the	the	DET
inlawrev-18599	336	52	foregoing	foregoing	NOUN
inlawrev-18599	336	53	,	,	PUNCT
inlawrev-18599	336	54	the	the	DET
inlawrev-18599	336	55	proceeds	proceed	NOUN
inlawrev-18599	336	56	from	from	ADP
inlawrev-18599	336	57	the	the	DET
inlawrev-18599	336	58	transfer	transfer	NOUN
inlawrev-18599	336	59	of	of	ADP
inlawrev-18599	336	60	the	the	DET
inlawrev-18599	336	61	non	non	ADJ
inlawrev-18599	336	62	-	-	ADJ
inlawrev-18599	336	63	inventory	inventory	ADJ
inlawrev-18599	336	64	tpp	tpp	PROPN
inlawrev-18599	336	65	component	component	NOUN
inlawrev-18599	336	66	of	of	ADP
inlawrev-18599	336	67	an	an	DET
inlawrev-18599	336	68	asset	asset	NOUN
inlawrev-18599	336	69	sale	sale	NOUN
inlawrev-18599	336	70	should	should	AUX
inlawrev-18599	336	71	be	be	AUX
inlawrev-18599	336	72	exempt	exempt	ADJ
inlawrev-18599	336	73	from	from	ADP
inlawrev-18599	336	74	florida	florida	PROPN
inlawrev-18599	336	75	sales	sale	NOUN
inlawrev-18599	336	76	tax	tax	NOUN
inlawrev-18599	336	77	as	as	ADV
inlawrev-18599	336	78	long	long	ADV
inlawrev-18599	336	79	as	as	SCONJ
inlawrev-18599	336	80	the	the	DET
inlawrev-18599	336	81	seller	seller	NOUN
inlawrev-18599	336	82	is	be	AUX
inlawrev-18599	336	83	not	not	PART
inlawrev-18599	336	84	in	in	ADP
inlawrev-18599	336	85	the	the	DET
inlawrev-18599	336	86	business	business	NOUN
inlawrev-18599	336	87	of	of	ADP
inlawrev-18599	336	88	selling	sell	VERB
inlawrev-18599	336	89	its	its	PRON
inlawrev-18599	336	90	non	non	ADJ
inlawrev-18599	336	91	-	-	ADJ
inlawrev-18599	336	92	inventory	inventory	ADJ
inlawrev-18599	336	93	tpp	tpp	PROPN
inlawrev-18599	336	94	,	,	PUNCT
inlawrev-18599	336	95	and	and	CCONJ
inlawrev-18599	336	96	as	as	ADV
inlawrev-18599	336	97	long	long	ADV
inlawrev-18599	336	98	as	as	SCONJ
inlawrev-18599	336	99	the	the	DET
inlawrev-18599	336	100	other	other	ADJ
inlawrev-18599	336	101	requirements	requirement	NOUN
inlawrev-18599	336	102	set	set	VERB
inlawrev-18599	336	103	forth	forth	ADP
inlawrev-18599	336	104	above	above	ADV
inlawrev-18599	336	105	with	with	ADP
inlawrev-18599	336	106	respect	respect	NOUN
inlawrev-18599	336	107	to	to	ADP
inlawrev-18599	336	108	either	either	CCONJ
inlawrev-18599	336	109	isolated	isolated	ADJ
inlawrev-18599	336	110	sales	sale	NOUN
inlawrev-18599	336	111	or	or	CCONJ
inlawrev-18599	336	112	occasional	occasional	ADJ
inlawrev-18599	336	113	sales	sale	NOUN
inlawrev-18599	336	114	,	,	PUNCT
inlawrev-18599	336	115	as	as	SCONJ
inlawrev-18599	336	116	the	the	DET
inlawrev-18599	336	117	case	case	NOUN
inlawrev-18599	336	118	may	may	AUX
inlawrev-18599	336	119	be	be	AUX
inlawrev-18599	336	120	,	,	PUNCT
inlawrev-18599	336	121	are	be	AUX
inlawrev-18599	336	122	satisfied.115	satisfied.115	PROPN
inlawrev-18599	336	123	florida	florida	PROPN
inlawrev-18599	336	124	’s	’s	PART
inlawrev-18599	336	125	delineation	delineation	NOUN
inlawrev-18599	336	126	between	between	ADP
inlawrev-18599	336	127	isolated	isolated	ADJ
inlawrev-18599	336	128	and	and	CCONJ
inlawrev-18599	336	129	occasional	occasional	ADJ
inlawrev-18599	336	130	sales	sale	NOUN
inlawrev-18599	336	131	deviates	deviate	VERB
inlawrev-18599	336	132	from	from	ADP
inlawrev-18599	336	133	the	the	DET
inlawrev-18599	336	134	baseline	baseline	NOUN
inlawrev-18599	336	135	model	model	NOUN
inlawrev-18599	336	136	exemption	exemption	NOUN
inlawrev-18599	336	137	and	and	CCONJ
inlawrev-18599	336	138	puts	put	VERB
inlawrev-18599	336	139	florida	florida	PROPN
inlawrev-18599	336	140	in	in	ADP
inlawrev-18599	336	141	the	the	DET
inlawrev-18599	336	142	trap	trap	NOUN
inlawrev-18599	336	143	for	for	ADP
inlawrev-18599	336	144	the	the	DET
inlawrev-18599	336	145	unwary	unwary	ADJ
inlawrev-18599	336	146	category.116	category.116	NOUN
inlawrev-18599	336	147	notably	notably	ADV
inlawrev-18599	336	148	,	,	PUNCT
inlawrev-18599	336	149	one	one	NUM
inlawrev-18599	336	150	issue	issue	NOUN
inlawrev-18599	336	151	caused	cause	VERB
inlawrev-18599	336	152	by	by	ADP
inlawrev-18599	336	153	this	this	DET
inlawrev-18599	336	154	delineation	delineation	NOUN
inlawrev-18599	336	155	is	be	AUX
inlawrev-18599	336	156	the	the	DET
inlawrev-18599	336	157	thirty	thirty	NUM
inlawrev-18599	336	158	-	-	PUNCT
inlawrev-18599	336	159	day	day	NOUN
inlawrev-18599	336	160	transfer	transfer	NOUN
inlawrev-18599	336	161	requirement	requirement	NOUN
inlawrev-18599	336	162	that	that	PRON
inlawrev-18599	336	163	applies	apply	VERB
inlawrev-18599	336	164	to	to	ADP
inlawrev-18599	336	165	isolated	isolated	ADJ
inlawrev-18599	336	166	sales	sale	NOUN
inlawrev-18599	336	167	,	,	PUNCT
inlawrev-18599	336	168	which	which	PRON
inlawrev-18599	336	169	necessitates	necessitate	VERB
inlawrev-18599	336	170	the	the	DET
inlawrev-18599	336	171	completion	completion	NOUN
inlawrev-18599	336	172	of	of	ADP
inlawrev-18599	336	173	the	the	DET
inlawrev-18599	336	174	transfer	transfer	NOUN
inlawrev-18599	336	175	of	of	ADP
inlawrev-18599	336	176	the	the	DET
inlawrev-18599	336	177	business	business	NOUN
inlawrev-18599	336	178	within	within	ADP
inlawrev-18599	336	179	thirty	thirty	NUM
inlawrev-18599	336	180	days	day	NOUN
inlawrev-18599	336	181	from	from	ADP
inlawrev-18599	336	182	the	the	DET
inlawrev-18599	336	183	“	"	PUNCT
inlawrev-18599	336	184	date	date	NOUN
inlawrev-18599	336	185	of	of	ADP
inlawrev-18599	336	186	the	the	DET
inlawrev-18599	336	187	109	109	NUM
inlawrev-18599	336	188	.	.	PUNCT
inlawrev-18599	337	1	i	i	PRON
inlawrev-18599	337	2	d.	d.	PROPN
inlawrev-18599	337	3	§	§	PROPN
inlawrev-18599	337	4	12a-1.037(5	12a-1.037(5	PROPN
inlawrev-18599	337	5	)	)	PUNCT
inlawrev-18599	337	6	.	.	PUNCT
inlawrev-18599	338	1	even	even	ADV
inlawrev-18599	338	2	though	though	SCONJ
inlawrev-18599	338	3	the	the	DET
inlawrev-18599	338	4	text	text	NOUN
inlawrev-18599	338	5	of	of	ADP
inlawrev-18599	338	6	subsection	subsection	NOUN
inlawrev-18599	338	7	(	(	PUNCT
inlawrev-18599	338	8	5	5	NUM
inlawrev-18599	338	9	)	)	PUNCT
inlawrev-18599	338	10	is	be	AUX
inlawrev-18599	338	11	phrased	phrase	VERB
inlawrev-18599	338	12	to	to	PART
inlawrev-18599	338	13	apply	apply	VERB
inlawrev-18599	338	14	only	only	ADV
inlawrev-18599	338	15	to	to	ADP
inlawrev-18599	338	16	occasional	occasional	ADJ
inlawrev-18599	338	17	sales	sale	NOUN
inlawrev-18599	338	18	and	and	CCONJ
inlawrev-18599	338	19	not	not	PART
inlawrev-18599	338	20	also	also	ADV
inlawrev-18599	338	21	to	to	ADP
inlawrev-18599	338	22	isolated	isolated	ADJ
inlawrev-18599	338	23	sales	sale	NOUN
inlawrev-18599	338	24	,	,	PUNCT
inlawrev-18599	338	25	certain	certain	ADJ
inlawrev-18599	338	26	language	language	NOUN
inlawrev-18599	338	27	in	in	ADP
inlawrev-18599	338	28	subsection	subsection	NOUN
inlawrev-18599	338	29	(	(	PUNCT
inlawrev-18599	338	30	2)(a)(3	2)(a)(3	NUM
inlawrev-18599	338	31	)	)	PUNCT
inlawrev-18599	338	32	makes	make	VERB
inlawrev-18599	338	33	the	the	DET
inlawrev-18599	338	34	requirements	requirement	NOUN
inlawrev-18599	338	35	set	set	VERB
inlawrev-18599	338	36	out	out	ADP
inlawrev-18599	338	37	in	in	ADP
inlawrev-18599	338	38	subsection	subsection	NOUN
inlawrev-18599	338	39	(	(	PUNCT
inlawrev-18599	338	40	5	5	NUM
inlawrev-18599	338	41	)	)	PUNCT
inlawrev-18599	338	42	also	also	ADV
inlawrev-18599	338	43	apply	apply	VERB
inlawrev-18599	338	44	to	to	ADP
inlawrev-18599	338	45	some	some	DET
inlawrev-18599	338	46	transactions	transaction	NOUN
inlawrev-18599	338	47	where	where	SCONJ
inlawrev-18599	338	48	the	the	DET
inlawrev-18599	338	49	seller	seller	NOUN
inlawrev-18599	338	50	is	be	AUX
inlawrev-18599	338	51	a	a	DET
inlawrev-18599	338	52	dealer	dealer	NOUN
inlawrev-18599	338	53	(	(	PUNCT
inlawrev-18599	338	54	i.e.	i.e.	X
inlawrev-18599	338	55	,	,	PUNCT
inlawrev-18599	338	56	an	an	DET
inlawrev-18599	338	57	isolated	isolated	ADJ
inlawrev-18599	338	58	sale	sale	NOUN
inlawrev-18599	338	59	.	.	PUNCT
inlawrev-18599	338	60	)	)	PUNCT
inlawrev-18599	338	61	;	;	PUNCT
inlawrev-18599	338	62	see	see	VERB
inlawrev-18599	338	63	also	also	ADV
inlawrev-18599	338	64	i	i	PROPN
inlawrev-18599	338	65	d.	d.	PROPN
inlawrev-18599	338	66	§	§	PROPN
inlawrev-18599	338	67	12a-1.037(3)(b)(3	12a-1.037(3)(b)(3	NUM
inlawrev-18599	338	68	)	)	PUNCT
inlawrev-18599	338	69	,	,	PUNCT
inlawrev-18599	338	70	which	which	PRON
inlawrev-18599	338	71	states	state	VERB
inlawrev-18599	338	72	:	:	PUNCT
inlawrev-18599	338	73	sales	sale	NOUN
inlawrev-18599	338	74	by	by	ADP
inlawrev-18599	338	75	a	a	DET
inlawrev-18599	338	76	dealer	dealer	NOUN
inlawrev-18599	338	77	of	of	ADP
inlawrev-18599	338	78	tangible	tangible	ADJ
inlawrev-18599	338	79	personal	personal	ADJ
inlawrev-18599	338	80	property	property	NOUN
inlawrev-18599	338	81	that	that	PRON
inlawrev-18599	338	82	was	be	AUX
inlawrev-18599	338	83	used	use	VERB
inlawrev-18599	338	84	in	in	ADP
inlawrev-18599	338	85	the	the	DET
inlawrev-18599	338	86	business	business	NOUN
inlawrev-18599	338	87	,	,	PUNCT
inlawrev-18599	338	88	which	which	PRON
inlawrev-18599	338	89	is	be	AUX
inlawrev-18599	338	90	not	not	PART
inlawrev-18599	338	91	inventory	inventory	NOUN
inlawrev-18599	338	92	and	and	CCONJ
inlawrev-18599	338	93	which	which	PRON
inlawrev-18599	338	94	was	be	AUX
inlawrev-18599	338	95	not	not	PART
inlawrev-18599	338	96	originally	originally	ADV
inlawrev-18599	338	97	purchased	purchase	VERB
inlawrev-18599	338	98	for	for	ADP
inlawrev-18599	338	99	resale	resale	NOUN
inlawrev-18599	338	100	,	,	PUNCT
inlawrev-18599	338	101	may	may	AUX
inlawrev-18599	338	102	qualify	qualify	VERB
inlawrev-18599	338	103	as	as	ADP
inlawrev-18599	338	104	an	an	DET
inlawrev-18599	338	105	occasional	occasional	ADJ
inlawrev-18599	338	106	sale	sale	NOUN
inlawrev-18599	338	107	,	,	PUNCT
inlawrev-18599	338	108	regardless	regardless	ADV
inlawrev-18599	338	109	of	of	ADP
inlawrev-18599	338	110	the	the	DET
inlawrev-18599	338	111	items	item	NOUN
inlawrev-18599	338	112	’	'	PUNCT
inlawrev-18599	338	113	similarity	similarity	NOUN
inlawrev-18599	338	114	to	to	ADP
inlawrev-18599	338	115	any	any	DET
inlawrev-18599	338	116	items	item	NOUN
inlawrev-18599	338	117	sold	sell	VERB
inlawrev-18599	338	118	in	in	ADP
inlawrev-18599	338	119	the	the	DET
inlawrev-18599	338	120	regular	regular	ADJ
inlawrev-18599	338	121	course	course	NOUN
inlawrev-18599	338	122	of	of	ADP
inlawrev-18599	338	123	the	the	DET
inlawrev-18599	338	124	dealer	dealer	NOUN
inlawrev-18599	338	125	’s	’s	PART
inlawrev-18599	338	126	trade	trade	NOUN
inlawrev-18599	338	127	or	or	CCONJ
inlawrev-18599	338	128	business	business	NOUN
inlawrev-18599	338	129	,	,	PUNCT
inlawrev-18599	338	130	provided	provide	VERB
inlawrev-18599	338	131	the	the	DET
inlawrev-18599	338	132	items	item	NOUN
inlawrev-18599	338	133	are	be	AUX
inlawrev-18599	338	134	not	not	PART
inlawrev-18599	338	135	specifically	specifically	ADV
inlawrev-18599	338	136	excluded	exclude	VERB
inlawrev-18599	338	137	,	,	PUNCT
inlawrev-18599	338	138	as	as	SCONJ
inlawrev-18599	338	139	set	set	VERB
inlawrev-18599	338	140	forth	forth	ADP
inlawrev-18599	338	141	in	in	ADP
inlawrev-18599	338	142	subsection	subsection	NOUN
inlawrev-18599	338	143	(	(	PUNCT
inlawrev-18599	338	144	5	5	NUM
inlawrev-18599	338	145	)	)	PUNCT
inlawrev-18599	338	146	of	of	ADP
inlawrev-18599	338	147	this	this	DET
inlawrev-18599	338	148	rule	rule	NOUN
inlawrev-18599	338	149	,	,	PUNCT
inlawrev-18599	338	150	from	from	ADP
inlawrev-18599	338	151	the	the	DET
inlawrev-18599	338	152	occasional	occasional	ADJ
inlawrev-18599	338	153	sales	sale	NOUN
inlawrev-18599	338	154	exemption	exemption	NOUN
inlawrev-18599	338	155	,	,	PUNCT
inlawrev-18599	338	156	and	and	CCONJ
inlawrev-18599	338	157	provided	provide	VERB
inlawrev-18599	338	158	all	all	DET
inlawrev-18599	338	159	other	other	ADJ
inlawrev-18599	338	160	requirements	requirement	NOUN
inlawrev-18599	338	161	set	set	VERB
inlawrev-18599	338	162	forth	forth	ADV
inlawrev-18599	338	163	herein	herein	NOUN
inlawrev-18599	338	164	are	be	AUX
inlawrev-18599	338	165	met	meet	VERB
inlawrev-18599	338	166	.	.	PUNCT
inlawrev-18599	339	1	i	i	PRON
inlawrev-18599	339	2	d.	d.	PROPN
inlawrev-18599	339	3	110	110	NUM
inlawrev-18599	339	4	.	.	PUNCT
inlawrev-18599	340	1	i	i	PRON
inlawrev-18599	340	2	d.	d.	PROPN
inlawrev-18599	340	3	§	§	PROPN
inlawrev-18599	340	4	12a-1.037(5)(a	12a-1.037(5)(a	NUM
inlawrev-18599	340	5	)	)	PUNCT
inlawrev-18599	340	6	.	.	PUNCT
inlawrev-18599	341	1	this	this	DET
inlawrev-18599	341	2	requirement	requirement	NOUN
inlawrev-18599	341	3	is	be	AUX
inlawrev-18599	341	4	also	also	ADV
inlawrev-18599	341	5	set	set	VERB
inlawrev-18599	341	6	forth	forth	ADP
inlawrev-18599	341	7	in	in	ADP
inlawrev-18599	341	8	subsections	subsection	NOUN
inlawrev-18599	341	9	(	(	PUNCT
inlawrev-18599	341	10	3)(b)(2	3)(b)(2	NUM
inlawrev-18599	341	11	)	)	PUNCT
inlawrev-18599	341	12	and	and	CCONJ
inlawrev-18599	341	13	(	(	PUNCT
inlawrev-18599	341	14	3)(b)(3)(a	3)(b)(3)(a	NOUN
inlawrev-18599	341	15	)	)	PUNCT
inlawrev-18599	341	16	.	.	PUNCT
inlawrev-18599	342	1	in	in	ADP
inlawrev-18599	342	2	the	the	DET
inlawrev-18599	342	3	context	context	NOUN
inlawrev-18599	342	4	of	of	ADP
inlawrev-18599	342	5	asset	asset	NOUN
inlawrev-18599	342	6	sales	sale	NOUN
inlawrev-18599	342	7	,	,	PUNCT
inlawrev-18599	342	8	this	this	DET
inlawrev-18599	342	9	requirement	requirement	NOUN
inlawrev-18599	342	10	means	mean	VERB
inlawrev-18599	342	11	that	that	SCONJ
inlawrev-18599	342	12	the	the	DET
inlawrev-18599	342	13	seller	seller	NOUN
inlawrev-18599	342	14	can	can	AUX
inlawrev-18599	342	15	not	not	PART
inlawrev-18599	342	16	have	have	AUX
inlawrev-18599	342	17	engaged	engage	VERB
inlawrev-18599	342	18	in	in	ADP
inlawrev-18599	342	19	two	two	NUM
inlawrev-18599	342	20	previous	previous	ADJ
inlawrev-18599	342	21	sales	sale	NOUN
inlawrev-18599	342	22	of	of	ADP
inlawrev-18599	342	23	non	non	ADJ
inlawrev-18599	342	24	-	-	ADJ
inlawrev-18599	342	25	inventory	inventory	ADJ
inlawrev-18599	342	26	business	business	NOUN
inlawrev-18599	342	27	assets	asset	NOUN
inlawrev-18599	342	28	in	in	ADP
inlawrev-18599	342	29	the	the	DET
inlawrev-18599	342	30	previous	previous	ADJ
inlawrev-18599	342	31	twelve	twelve	NUM
inlawrev-18599	342	32	-	-	PUNCT
inlawrev-18599	342	33	month	month	NOUN
inlawrev-18599	342	34	period	period	NOUN
inlawrev-18599	342	35	.	.	PUNCT
inlawrev-18599	343	1	see	see	VERB
inlawrev-18599	343	2	fla	fla	PROPN
inlawrev-18599	343	3	.	.	PUNCT
inlawrev-18599	344	1	tech	tech	NOUN
inlawrev-18599	344	2	.	.	PUNCT
inlawrev-18599	345	1	assistance	assistance	NOUN
inlawrev-18599	345	2	advisement	advisement	NOUN
inlawrev-18599	345	3	99a-080	99a-080	NUM
inlawrev-18599	345	4	,	,	PUNCT
inlawrev-18599	345	5	supra	supra	PROPN
inlawrev-18599	345	6	note	note	NOUN
inlawrev-18599	345	7	96	96	NUM
inlawrev-18599	345	8	.	.	NOUN
inlawrev-18599	345	9	111	111	NUM
inlawrev-18599	345	10	.	.	PUNCT
inlawrev-18599	346	1	fla	fla	PROPN
inlawrev-18599	346	2	.	.	PUNCT
inlawrev-18599	347	1	admin	admin	PROPN
inlawrev-18599	347	2	.	.	PUNCT
inlawrev-18599	347	3	code	code	PROPN
inlawrev-18599	347	4	ann	ann	PROPN
inlawrev-18599	347	5	.	.	PUNCT
inlawrev-18599	348	1	§	§	PROPN
inlawrev-18599	348	2	12a-1.037(5)(b	12a-1.037(5)(b	NUM
inlawrev-18599	348	3	)	)	PUNCT
inlawrev-18599	348	4	(	(	PUNCT
inlawrev-18599	348	5	2014	2014	NUM
inlawrev-18599	348	6	)	)	PUNCT
inlawrev-18599	348	7	.	.	PUNCT
inlawrev-18599	349	1	this	this	DET
inlawrev-18599	349	2	requirement	requirement	NOUN
inlawrev-18599	349	3	is	be	AUX
inlawrev-18599	349	4	also	also	ADV
inlawrev-18599	349	5	set	set	VERB
inlawrev-18599	349	6	forth	forth	ADP
inlawrev-18599	349	7	in	in	ADP
inlawrev-18599	349	8	subsection	subsection	NOUN
inlawrev-18599	349	9	(	(	PUNCT
inlawrev-18599	349	10	3)(b)(3	3)(b)(3	NUM
inlawrev-18599	349	11	)	)	PUNCT
inlawrev-18599	349	12	.	.	PUNCT
inlawrev-18599	350	1	112	112	NUM
inlawrev-18599	350	2	.	.	PUNCT
inlawrev-18599	351	1	i	i	PRON
inlawrev-18599	351	2	d.	d.	PROPN
inlawrev-18599	351	3	§	§	PROPN
inlawrev-18599	351	4	12a-1.037(5)(c	12a-1.037(5)(c	PROPN
inlawrev-18599	351	5	)	)	PUNCT
inlawrev-18599	351	6	.	.	PUNCT
inlawrev-18599	352	1	113	113	NUM
inlawrev-18599	352	2	.	.	PUNCT
inlawrev-18599	353	1	i	i	PRON
inlawrev-18599	353	2	d.	d.	PROPN
inlawrev-18599	353	3	§	§	PROPN
inlawrev-18599	353	4	12a-1.037(5)(e	12a-1.037(5)(e	NUM
inlawrev-18599	353	5	)	)	PUNCT
inlawrev-18599	353	6	.	.	PUNCT
inlawrev-18599	354	1	114	114	NUM
inlawrev-18599	354	2	.	.	PUNCT
inlawrev-18599	355	1	i	i	PRON
inlawrev-18599	355	2	d.	d.	PROPN
inlawrev-18599	355	3	§	§	PROPN
inlawrev-18599	355	4	12a-1.037(5)(f	12a-1.037(5)(f	NUM
inlawrev-18599	355	5	)	)	PUNCT
inlawrev-18599	355	6	.	.	PUNCT
inlawrev-18599	356	1	this	this	DET
inlawrev-18599	356	2	requirement	requirement	NOUN
inlawrev-18599	356	3	is	be	AUX
inlawrev-18599	356	4	also	also	ADV
inlawrev-18599	356	5	set	set	VERB
inlawrev-18599	356	6	forth	forth	ADP
inlawrev-18599	356	7	in	in	ADP
inlawrev-18599	356	8	(	(	PUNCT
inlawrev-18599	356	9	2)(a	2)(a	NUM
inlawrev-18599	356	10	)	)	PUNCT
inlawrev-18599	356	11	and	and	CCONJ
inlawrev-18599	356	12	(	(	PUNCT
inlawrev-18599	356	13	2)(d	2)(d	NUM
inlawrev-18599	356	14	)	)	PUNCT
inlawrev-18599	356	15	.	.	PUNCT
inlawrev-18599	357	1	115	115	NUM
inlawrev-18599	357	2	.	.	PUNCT
inlawrev-18599	358	1	fla	fla	PROPN
inlawrev-18599	358	2	.	.	PUNCT
inlawrev-18599	359	1	tech	tech	NOUN
inlawrev-18599	359	2	.	.	PUNCT
inlawrev-18599	360	1	assistance	assistance	NOUN
inlawrev-18599	360	2	advisement	advisement	NOUN
inlawrev-18599	360	3	99a-080	99a-080	NUM
inlawrev-18599	360	4	,	,	PUNCT
inlawrev-18599	360	5	supra	supra	PROPN
inlawrev-18599	360	6	note	note	NOUN
inlawrev-18599	360	7	96	96	NUM
inlawrev-18599	360	8	.	.	PUNCT
inlawrev-18599	360	9	116	116	NUM
inlawrev-18599	360	10	.	.	PUNCT
inlawrev-18599	361	1	see	see	VERB
inlawrev-18599	361	2	supra	supra	PROPN
inlawrev-18599	361	3	note	note	PROPN
inlawrev-18599	361	4	41	41	NUM
inlawrev-18599	361	5	and	and	CCONJ
inlawrev-18599	361	6	accompanying	accompany	VERB
inlawrev-18599	361	7	text	text	NOUN
inlawrev-18599	361	8	.	.	PUNCT
inlawrev-18599	362	1	566	566	NUM
inlawrev-18599	362	2	indiana	indiana	PROPN
inlawrev-18599	362	3	law	law	PROPN
inlawrev-18599	362	4	review	review	NOUN
inlawrev-18599	362	5	[	[	X
inlawrev-18599	362	6	vol	vol	NOUN
inlawrev-18599	362	7	.	.	PUNCT
inlawrev-18599	363	1	48:551	48:551	NUM
inlawrev-18599	363	2	agreement	agreement	NOUN
inlawrev-18599	363	3	for	for	ADP
inlawrev-18599	363	4	the	the	DET
inlawrev-18599	363	5	sale	sale	NOUN
inlawrev-18599	363	6	of	of	ADP
inlawrev-18599	363	7	the	the	DET
inlawrev-18599	363	8	business	business	NOUN
inlawrev-18599	363	9	.	.	PUNCT
inlawrev-18599	364	1	”117	”117	VERB
inlawrev-18599	365	1	because	because	SCONJ
inlawrev-18599	365	2	the	the	DET
inlawrev-18599	365	3	language	language	NOUN
inlawrev-18599	365	4	used	use	VERB
inlawrev-18599	365	5	is	be	AUX
inlawrev-18599	365	6	“	"	PUNCT
inlawrev-18599	365	7	date	date	NOUN
inlawrev-18599	365	8	of	of	ADP
inlawrev-18599	365	9	the	the	DET
inlawrev-18599	365	10	agreement	agreement	NOUN
inlawrev-18599	365	11	for	for	ADP
inlawrev-18599	365	12	the	the	DET
inlawrev-18599	365	13	sale	sale	NOUN
inlawrev-18599	365	14	of	of	ADP
inlawrev-18599	365	15	the	the	DET
inlawrev-18599	365	16	business	business	NOUN
inlawrev-18599	365	17	”	"	PUNCT
inlawrev-18599	365	18	rather	rather	ADV
inlawrev-18599	365	19	than	than	ADP
inlawrev-18599	365	20	“	"	PUNCT
inlawrev-18599	365	21	closing	closing	NOUN
inlawrev-18599	365	22	date	date	NOUN
inlawrev-18599	365	23	for	for	ADP
inlawrev-18599	365	24	sale	sale	NOUN
inlawrev-18599	365	25	of	of	ADP
inlawrev-18599	365	26	the	the	DET
inlawrev-18599	365	27	business	business	NOUN
inlawrev-18599	365	28	,	,	PUNCT
inlawrev-18599	365	29	”	"	PUNCT
inlawrev-18599	365	30	asset	asset	NOUN
inlawrev-18599	365	31	sales	sale	NOUN
inlawrev-18599	365	32	having	have	VERB
inlawrev-18599	365	33	a	a	DET
inlawrev-18599	365	34	closing	closing	NOUN
inlawrev-18599	365	35	date	date	NOUN
inlawrev-18599	365	36	falling	fall	VERB
inlawrev-18599	365	37	more	more	ADJ
inlawrev-18599	365	38	than	than	ADP
inlawrev-18599	365	39	thirty	thirty	NUM
inlawrev-18599	365	40	days	day	NOUN
inlawrev-18599	365	41	after	after	SCONJ
inlawrev-18599	365	42	the	the	DET
inlawrev-18599	365	43	signing	signing	NOUN
inlawrev-18599	365	44	date	date	NOUN
inlawrev-18599	365	45	would	would	AUX
inlawrev-18599	365	46	not	not	PART
inlawrev-18599	365	47	appear	appear	VERB
inlawrev-18599	365	48	to	to	PART
inlawrev-18599	365	49	meet	meet	VERB
inlawrev-18599	365	50	this	this	DET
inlawrev-18599	365	51	thirty	thirty	NUM
inlawrev-18599	365	52	day	day	NOUN
inlawrev-18599	365	53	transfer	transfer	NOUN
inlawrev-18599	365	54	requirement.118	requirement.118	VERB
inlawrev-18599	365	55	such	such	DET
inlawrev-18599	365	56	a	a	DET
inlawrev-18599	365	57	requirement	requirement	NOUN
inlawrev-18599	365	58	is	be	AUX
inlawrev-18599	365	59	at	at	ADP
inlawrev-18599	365	60	odds	odd	NOUN
inlawrev-18599	365	61	with	with	ADP
inlawrev-18599	365	62	the	the	DET
inlawrev-18599	365	63	practical	practical	ADJ
inlawrev-18599	365	64	nature	nature	NOUN
inlawrev-18599	365	65	of	of	ADP
inlawrev-18599	365	66	asset	asset	NOUN
inlawrev-18599	365	67	sales	sale	NOUN
inlawrev-18599	365	68	because	because	SCONJ
inlawrev-18599	365	69	it	it	PRON
inlawrev-18599	365	70	would	would	AUX
inlawrev-18599	365	71	not	not	PART
inlawrev-18599	365	72	be	be	AUX
inlawrev-18599	365	73	out	out	ADP
inlawrev-18599	365	74	of	of	ADP
inlawrev-18599	365	75	the	the	DET
inlawrev-18599	365	76	ordinary	ordinary	ADJ
inlawrev-18599	365	77	for	for	ADP
inlawrev-18599	365	78	a	a	DET
inlawrev-18599	365	79	closing	closing	NOUN
inlawrev-18599	365	80	date	date	NOUN
inlawrev-18599	365	81	to	to	PART
inlawrev-18599	365	82	extend	extend	VERB
inlawrev-18599	365	83	more	more	ADJ
inlawrev-18599	365	84	than	than	ADP
inlawrev-18599	365	85	thirty	thirty	NUM
inlawrev-18599	365	86	days	day	NOUN
inlawrev-18599	365	87	beyond	beyond	ADP
inlawrev-18599	365	88	the	the	DET
inlawrev-18599	365	89	signing	signing	NOUN
inlawrev-18599	365	90	date	date	NOUN
inlawrev-18599	365	91	.	.	PUNCT
inlawrev-18599	366	1	however	however	ADV
inlawrev-18599	366	2	,	,	PUNCT
inlawrev-18599	366	3	this	this	PRON
inlawrev-18599	366	4	is	be	AUX
inlawrev-18599	366	5	not	not	PART
inlawrev-18599	366	6	necessarily	necessarily	ADV
inlawrev-18599	366	7	fatal	fatal	ADJ
inlawrev-18599	366	8	as	as	SCONJ
inlawrev-18599	366	9	the	the	DET
inlawrev-18599	366	10	regulations	regulation	NOUN
inlawrev-18599	366	11	contain	contain	VERB
inlawrev-18599	366	12	an	an	DET
inlawrev-18599	366	13	“	"	PUNCT
inlawrev-18599	366	14	out	out	NOUN
inlawrev-18599	366	15	”	"	PUNCT
inlawrev-18599	366	16	by	by	ADP
inlawrev-18599	366	17	way	way	NOUN
inlawrev-18599	366	18	of	of	ADP
inlawrev-18599	366	19	the	the	DET
inlawrev-18599	366	20	exemption	exemption	NOUN
inlawrev-18599	366	21	for	for	ADP
inlawrev-18599	366	22	occasional	occasional	ADJ
inlawrev-18599	366	23	sales	sale	NOUN
inlawrev-18599	366	24	,	,	PUNCT
inlawrev-18599	366	25	which	which	PRON
inlawrev-18599	366	26	does	do	AUX
inlawrev-18599	366	27	not	not	PART
inlawrev-18599	366	28	contain	contain	VERB
inlawrev-18599	366	29	the	the	DET
inlawrev-18599	366	30	thirty	thirty	NUM
inlawrev-18599	366	31	-	-	PUNCT
inlawrev-18599	366	32	day	day	NOUN
inlawrev-18599	366	33	transfer	transfer	NOUN
inlawrev-18599	366	34	requirement.119	requirement.119	PROPN
inlawrev-18599	366	35	florida	florida	PROPN
inlawrev-18599	366	36	also	also	ADV
inlawrev-18599	366	37	requires	require	VERB
inlawrev-18599	366	38	the	the	DET
inlawrev-18599	366	39	prior	prior	ADJ
inlawrev-18599	366	40	payment	payment	NOUN
inlawrev-18599	366	41	of	of	ADP
inlawrev-18599	366	42	sales	sale	NOUN
inlawrev-18599	366	43	tax	tax	NOUN
inlawrev-18599	366	44	in	in	ADP
inlawrev-18599	366	45	order	order	NOUN
inlawrev-18599	366	46	for	for	ADP
inlawrev-18599	366	47	either	either	CCONJ
inlawrev-18599	366	48	the	the	DET
inlawrev-18599	366	49	isolated	isolated	ADJ
inlawrev-18599	366	50	sale	sale	NOUN
inlawrev-18599	366	51	or	or	CCONJ
inlawrev-18599	366	52	occasional	occasional	ADJ
inlawrev-18599	366	53	sale	sale	NOUN
inlawrev-18599	366	54	exemption	exemption	NOUN
inlawrev-18599	366	55	to	to	ADP
inlawrev-18599	366	56	apply.120	apply.120	ADJ
inlawrev-18599	366	57	this	this	DET
inlawrev-18599	366	58	requirement	requirement	NOUN
inlawrev-18599	366	59	is	be	AUX
inlawrev-18599	366	60	also	also	ADV
inlawrev-18599	366	61	a	a	DET
inlawrev-18599	366	62	deviation	deviation	NOUN
inlawrev-18599	366	63	from	from	ADP
inlawrev-18599	366	64	the	the	DET
inlawrev-18599	366	65	model	model	NOUN
inlawrev-18599	366	66	baseline	baseline	PROPN
inlawrev-18599	366	67	exemption	exemption	NOUN
inlawrev-18599	366	68	further	far	ADV
inlawrev-18599	366	69	causing	cause	VERB
inlawrev-18599	366	70	florida	florida	PROPN
inlawrev-18599	366	71	to	to	PART
inlawrev-18599	366	72	fit	fit	VERB
inlawrev-18599	366	73	within	within	ADP
inlawrev-18599	366	74	the	the	DET
inlawrev-18599	366	75	trap	trap	NOUN
inlawrev-18599	366	76	for	for	SCONJ
inlawrev-18599	366	77	the	the	DET
inlawrev-18599	366	78	unwary	unwary	ADJ
inlawrev-18599	366	79	category.121	category.121	ADJ
inlawrev-18599	366	80	f.	f.	PROPN
inlawrev-18599	366	81	georgia	georgia	PROPN
inlawrev-18599	366	82	casual	casual	ADJ
inlawrev-18599	366	83	sales	sale	NOUN
inlawrev-18599	366	84	are	be	AUX
inlawrev-18599	366	85	exempt	exempt	ADJ
inlawrev-18599	366	86	from	from	ADP
inlawrev-18599	366	87	georgia	georgia	PROPN
inlawrev-18599	366	88	sales	sale	NOUN
inlawrev-18599	366	89	tax.122	tax.122	NOUN
inlawrev-18599	366	90	a	a	DET
inlawrev-18599	366	91	casual	casual	ADJ
inlawrev-18599	366	92	sale	sale	NOUN
inlawrev-18599	366	93	is	be	AUX
inlawrev-18599	366	94	defined	define	VERB
inlawrev-18599	366	95	by	by	ADP
inlawrev-18599	366	96	section	section	NOUN
inlawrev-18599	366	97	560	560	NUM
inlawrev-18599	366	98	-	-	SYM
inlawrev-18599	366	99	12	12	NUM
inlawrev-18599	366	100	-	-	PUNCT
inlawrev-18599	366	101	1-.07	1-.07	NOUN
inlawrev-18599	366	102	of	of	ADP
inlawrev-18599	366	103	the	the	DET
inlawrev-18599	366	104	official	official	ADJ
inlawrev-18599	366	105	compilation	compilation	NOUN
inlawrev-18599	366	106	of	of	ADP
inlawrev-18599	366	107	rules	rule	NOUN
inlawrev-18599	366	108	and	and	CCONJ
inlawrev-18599	366	109	regulations	regulation	NOUN
inlawrev-18599	366	110	of	of	ADP
inlawrev-18599	366	111	the	the	DET
inlawrev-18599	366	112	state	state	NOUN
inlawrev-18599	366	113	of	of	ADP
inlawrev-18599	366	114	georgia	georgia	PROPN
inlawrev-18599	366	115	to	to	PART
inlawrev-18599	366	116	include	include	VERB
inlawrev-18599	366	117	:	:	PUNCT
inlawrev-18599	366	118	a.	a.	NOUN
inlawrev-18599	366	119	a	a	DET
inlawrev-18599	366	120	sale	sale	NOUN
inlawrev-18599	366	121	in	in	ADP
inlawrev-18599	366	122	which	which	PRON
inlawrev-18599	366	123	the	the	DET
inlawrev-18599	366	124	tangible	tangible	ADJ
inlawrev-18599	366	125	personal	personal	ADJ
inlawrev-18599	366	126	property	property	NOUN
inlawrev-18599	366	127	involved	involve	VERB
inlawrev-18599	366	128	was	be	AUX
inlawrev-18599	366	129	not	not	PART
inlawrev-18599	366	130	acquired	acquire	VERB
inlawrev-18599	366	131	or	or	CCONJ
inlawrev-18599	366	132	held	hold	VERB
inlawrev-18599	366	133	by	by	ADP
inlawrev-18599	366	134	the	the	DET
inlawrev-18599	366	135	seller	seller	NOUN
inlawrev-18599	366	136	for	for	ADP
inlawrev-18599	366	137	use	use	NOUN
inlawrev-18599	366	138	in	in	ADP
inlawrev-18599	366	139	the	the	DET
inlawrev-18599	366	140	operation	operation	NOUN
inlawrev-18599	366	141	of	of	ADP
inlawrev-18599	366	142	his	his	PRON
inlawrev-18599	366	143	business	business	NOUN
inlawrev-18599	366	144	or	or	CCONJ
inlawrev-18599	366	145	for	for	ADP
inlawrev-18599	366	146	resale	resale	NOUN
inlawrev-18599	366	147	;	;	PUNCT
inlawrev-18599	366	148	or	or	CCONJ
inlawrev-18599	366	149	b.	b.	X
inlawrev-18599	366	150	a	a	DET
inlawrev-18599	366	151	sale	sale	NOUN
inlawrev-18599	366	152	of	of	ADP
inlawrev-18599	366	153	tangible	tangible	ADJ
inlawrev-18599	366	154	personal	personal	ADJ
inlawrev-18599	366	155	property	property	NOUN
inlawrev-18599	366	156	acquired	acquire	VERB
inlawrev-18599	366	157	or	or	CCONJ
inlawrev-18599	366	158	held	hold	VERB
inlawrev-18599	366	159	by	by	ADP
inlawrev-18599	366	160	the	the	DET
inlawrev-18599	366	161	seller	seller	NOUN
inlawrev-18599	366	162	for	for	ADP
inlawrev-18599	366	163	use	use	NOUN
inlawrev-18599	366	164	in	in	ADP
inlawrev-18599	366	165	the	the	DET
inlawrev-18599	366	166	operation	operation	NOUN
inlawrev-18599	366	167	of	of	ADP
inlawrev-18599	366	168	his	his	PRON
inlawrev-18599	366	169	business	business	NOUN
inlawrev-18599	366	170	(	(	PUNCT
inlawrev-18599	366	171	not	not	PART
inlawrev-18599	366	172	acquired	acquire	VERB
inlawrev-18599	366	173	or	or	CCONJ
inlawrev-18599	366	174	held	hold	VERB
inlawrev-18599	366	175	for	for	ADP
inlawrev-18599	366	176	resale	resale	NOUN
inlawrev-18599	366	177	)	)	PUNCT
inlawrev-18599	366	178	if	if	SCONJ
inlawrev-18599	366	179	the	the	DET
inlawrev-18599	366	180	total	total	ADJ
inlawrev-18599	366	181	selling	selling	NOUN
inlawrev-18599	366	182	price	price	NOUN
inlawrev-18599	366	183	of	of	ADP
inlawrev-18599	366	184	such	such	ADJ
inlawrev-18599	366	185	sale	sale	NOUN
inlawrev-18599	366	186	and	and	CCONJ
inlawrev-18599	366	187	all	all	DET
inlawrev-18599	366	188	such	such	ADJ
inlawrev-18599	366	189	sales	sale	NOUN
inlawrev-18599	366	190	made	make	VERB
inlawrev-18599	366	191	during	during	ADP
inlawrev-18599	366	192	the	the	DET
inlawrev-18599	366	193	calendar	calendar	NOUN
inlawrev-18599	366	194	month	month	NOUN
inlawrev-18599	366	195	of	of	ADP
inlawrev-18599	366	196	such	such	ADJ
inlawrev-18599	366	197	sale	sale	NOUN
inlawrev-18599	366	198	and	and	CCONJ
inlawrev-18599	366	199	the	the	DET
inlawrev-18599	366	200	preceding	precede	VERB
inlawrev-18599	366	201	eleven	eleven	NUM
inlawrev-18599	366	202	calendar	calendar	NOUN
inlawrev-18599	366	203	months	month	NOUN
inlawrev-18599	366	204	does	do	AUX
inlawrev-18599	366	205	not	not	PART
inlawrev-18599	366	206	exceed	exceed	VERB
inlawrev-18599	366	207	$	$	SYM
inlawrev-18599	366	208	500	500	NUM
inlawrev-18599	366	209	;	;	PUNCT
inlawrev-18599	366	210	or	or	CCONJ
inlawrev-18599	366	211	c.	c.	NOUN
inlawrev-18599	366	212	a	a	DET
inlawrev-18599	366	213	sale	sale	NOUN
inlawrev-18599	366	214	of	of	ADP
inlawrev-18599	366	215	tangible	tangible	ADJ
inlawrev-18599	366	216	personal	personal	ADJ
inlawrev-18599	366	217	property	property	NOUN
inlawrev-18599	366	218	acquired	acquire	VERB
inlawrev-18599	366	219	or	or	CCONJ
inlawrev-18599	366	220	held	hold	VERB
inlawrev-18599	366	221	by	by	ADP
inlawrev-18599	366	222	the	the	DET
inlawrev-18599	366	223	seller	seller	NOUN
inlawrev-18599	366	224	for	for	ADP
inlawrev-18599	366	225	use	use	NOUN
inlawrev-18599	366	226	in	in	ADP
inlawrev-18599	366	227	the	the	DET
inlawrev-18599	366	228	operation	operation	NOUN
inlawrev-18599	366	229	of	of	ADP
inlawrev-18599	366	230	his	his	PRON
inlawrev-18599	366	231	business	business	NOUN
inlawrev-18599	366	232	(	(	PUNCT
inlawrev-18599	366	233	not	not	PART
inlawrev-18599	366	234	acquired	acquire	VERB
inlawrev-18599	366	235	or	or	CCONJ
inlawrev-18599	366	236	held	hold	VERB
inlawrev-18599	366	237	for	for	ADP
inlawrev-18599	366	238	resale	resale	NOUN
inlawrev-18599	366	239	)	)	PUNCT
inlawrev-18599	366	240	if	if	SCONJ
inlawrev-18599	366	241	such	such	ADJ
inlawrev-18599	366	242	sale	sale	NOUN
inlawrev-18599	366	243	is	be	AUX
inlawrev-18599	366	244	made	make	VERB
inlawrev-18599	366	245	in	in	ADP
inlawrev-18599	366	246	a	a	DET
inlawrev-18599	366	247	complete	complete	ADJ
inlawrev-18599	366	248	and	and	CCONJ
inlawrev-18599	366	249	bona	bona	ADJ
inlawrev-18599	366	250	fide	fide	ADJ
inlawrev-18599	366	251	liquidation	liquidation	NOUN
inlawrev-18599	366	252	of	of	ADP
inlawrev-18599	366	253	a	a	DET
inlawrev-18599	366	254	business	business	NOUN
inlawrev-18599	366	255	of	of	ADP
inlawrev-18599	366	256	the	the	DET
inlawrev-18599	366	257	seller	seller	NOUN
inlawrev-18599	366	258	.	.	PUNCT
inlawrev-18599	367	1	for	for	ADP
inlawrev-18599	367	2	purposes	purpose	NOUN
inlawrev-18599	367	3	of	of	ADP
inlawrev-18599	367	4	this	this	DET
inlawrev-18599	367	5	paragraph	paragraph	NOUN
inlawrev-18599	367	6	the	the	DET
inlawrev-18599	367	7	term	term	NOUN
inlawrev-18599	367	8	“	"	PUNCT
inlawrev-18599	367	9	business	business	NOUN
inlawrev-18599	367	10	”	"	PUNCT
inlawrev-18599	367	11	means	mean	VERB
inlawrev-18599	367	12	a	a	DET
inlawrev-18599	367	13	separate	separate	ADJ
inlawrev-18599	367	14	place	place	NOUN
inlawrev-18599	367	15	of	of	ADP
inlawrev-18599	367	16	business	business	NOUN
inlawrev-18599	367	17	subject	subject	NOUN
inlawrev-18599	367	18	to	to	ADP
inlawrev-18599	367	19	registration	registration	NOUN
inlawrev-18599	367	20	under	under	ADP
inlawrev-18599	367	21	the	the	DET
inlawrev-18599	367	22	act	act	NOUN
inlawrev-18599	367	23	;	;	PUNCT
inlawrev-18599	367	24	the	the	DET
inlawrev-18599	367	25	term	term	NOUN
inlawrev-18599	367	26	“	"	PUNCT
inlawrev-18599	367	27	a	a	DET
inlawrev-18599	367	28	complete	complete	ADJ
inlawrev-18599	367	29	and	and	CCONJ
inlawrev-18599	367	30	bona	bona	ADJ
inlawrev-18599	367	31	fide	fide	ADJ
inlawrev-18599	367	32	liquidation	liquidation	NOUN
inlawrev-18599	367	33	”	"	PUNCT
inlawrev-18599	367	34	means	mean	VERB
inlawrev-18599	367	35	the	the	DET
inlawrev-18599	367	36	sale	sale	NOUN
inlawrev-18599	367	37	of	of	ADP
inlawrev-18599	367	38	all	all	DET
inlawrev-18599	367	39	the	the	DET
inlawrev-18599	367	40	assets	asset	NOUN
inlawrev-18599	367	41	of	of	ADP
inlawrev-18599	367	42	such	such	ADJ
inlawrev-18599	367	43	business	business	NOUN
inlawrev-18599	367	44	conducted	conduct	VERB
inlawrev-18599	367	45	over	over	ADP
inlawrev-18599	367	46	a	a	DET
inlawrev-18599	367	47	period	period	NOUN
inlawrev-18599	367	48	of	of	ADP
inlawrev-18599	367	49	time	time	NOUN
inlawrev-18599	367	50	not	not	PART
inlawrev-18599	367	51	exceeding	exceed	VERB
inlawrev-18599	367	52	thirty	thirty	NUM
inlawrev-18599	367	53	days	day	NOUN
inlawrev-18599	367	54	from	from	ADP
inlawrev-18599	367	55	the	the	DET
inlawrev-18599	367	56	date	date	NOUN
inlawrev-18599	367	57	of	of	ADP
inlawrev-18599	367	58	the	the	DET
inlawrev-18599	367	59	first	first	ADJ
inlawrev-18599	367	60	sale	sale	NOUN
inlawrev-18599	367	61	of	of	ADP
inlawrev-18599	367	62	such	such	ADJ
inlawrev-18599	367	63	assets	asset	NOUN
inlawrev-18599	367	64	,	,	PUNCT
inlawrev-18599	367	65	or	or	CCONJ
inlawrev-18599	367	66	a	a	DET
inlawrev-18599	367	67	longer	long	ADJ
inlawrev-18599	367	68	time	time	NOUN
inlawrev-18599	367	69	if	if	SCONJ
inlawrev-18599	367	70	approved	approve	VERB
inlawrev-18599	367	71	117	117	NUM
inlawrev-18599	367	72	.	.	PUNCT
inlawrev-18599	368	1	see	see	VERB
inlawrev-18599	368	2	supra	supra	PROPN
inlawrev-18599	368	3	note	note	PROPN
inlawrev-18599	368	4	102	102	NUM
inlawrev-18599	368	5	and	and	CCONJ
inlawrev-18599	368	6	accompanying	accompany	VERB
inlawrev-18599	368	7	text	text	NOUN
inlawrev-18599	368	8	.	.	PUNCT
inlawrev-18599	369	1	118	118	NUM
inlawrev-18599	369	2	.	.	PUNCT
inlawrev-18599	370	1	see	see	VERB
inlawrev-18599	370	2	supra	supra	PROPN
inlawrev-18599	370	3	note	note	PROPN
inlawrev-18599	370	4	102	102	NUM
inlawrev-18599	370	5	and	and	CCONJ
inlawrev-18599	370	6	accompanying	accompany	VERB
inlawrev-18599	370	7	text	text	NOUN
inlawrev-18599	370	8	.	.	PUNCT
inlawrev-18599	371	1	119	119	NUM
inlawrev-18599	371	2	.	.	PUNCT
inlawrev-18599	372	1	see	see	VERB
inlawrev-18599	372	2	supra	supra	PROPN
inlawrev-18599	372	3	note	note	PROPN
inlawrev-18599	372	4	107	107	NUM
inlawrev-18599	372	5	and	and	CCONJ
inlawrev-18599	372	6	accompanying	accompany	VERB
inlawrev-18599	372	7	text	text	NOUN
inlawrev-18599	372	8	.	.	PUNCT
inlawrev-18599	373	1	120	120	NUM
inlawrev-18599	373	2	.	.	PUNCT
inlawrev-18599	374	1	see	see	VERB
inlawrev-18599	374	2	supra	supra	PROPN
inlawrev-18599	374	3	note	note	PROPN
inlawrev-18599	374	4	108	108	NUM
inlawrev-18599	374	5	and	and	CCONJ
inlawrev-18599	374	6	accompanying	accompany	VERB
inlawrev-18599	374	7	text	text	NOUN
inlawrev-18599	374	8	.	.	PUNCT
inlawrev-18599	375	1	121	121	NUM
inlawrev-18599	375	2	.	.	PUNCT
inlawrev-18599	376	1	see	see	VERB
inlawrev-18599	376	2	supra	supra	PROPN
inlawrev-18599	376	3	note	note	PROPN
inlawrev-18599	376	4	41	41	NUM
inlawrev-18599	376	5	and	and	CCONJ
inlawrev-18599	376	6	accompanying	accompany	VERB
inlawrev-18599	376	7	text	text	NOUN
inlawrev-18599	376	8	.	.	PUNCT
inlawrev-18599	377	1	however	however	ADV
inlawrev-18599	377	2	,	,	PUNCT
inlawrev-18599	377	3	for	for	ADP
inlawrev-18599	377	4	the	the	DET
inlawrev-18599	377	5	reasons	reason	NOUN
inlawrev-18599	377	6	discussed	discuss	VERB
inlawrev-18599	377	7	in	in	ADP
inlawrev-18599	377	8	part	part	PROPN
inlawrev-18599	377	9	iii	iii	NOUN
inlawrev-18599	377	10	,	,	PUNCT
inlawrev-18599	377	11	subsection	subsection	NOUN
inlawrev-18599	377	12	j	j	PROPN
inlawrev-18599	377	13	,	,	PUNCT
inlawrev-18599	377	14	this	this	DET
inlawrev-18599	377	15	requirement	requirement	NOUN
inlawrev-18599	377	16	should	should	AUX
inlawrev-18599	377	17	not	not	PART
inlawrev-18599	377	18	significantly	significantly	ADV
inlawrev-18599	377	19	impede	impede	VERB
inlawrev-18599	377	20	,	,	PUNCT
inlawrev-18599	377	21	if	if	SCONJ
inlawrev-18599	377	22	at	at	ADV
inlawrev-18599	377	23	all	all	ADV
inlawrev-18599	377	24	,	,	PUNCT
inlawrev-18599	377	25	the	the	DET
inlawrev-18599	377	26	occasional	occasional	ADJ
inlawrev-18599	377	27	sale	sale	NOUN
inlawrev-18599	377	28	exemption	exemption	NOUN
inlawrev-18599	377	29	from	from	ADP
inlawrev-18599	377	30	applying	apply	VERB
inlawrev-18599	377	31	in	in	ADP
inlawrev-18599	377	32	florida	florida	PROPN
inlawrev-18599	377	33	.	.	PUNCT
inlawrev-18599	378	1	122	122	NUM
inlawrev-18599	378	2	.	.	PUNCT
inlawrev-18599	379	1	see	see	VERB
inlawrev-18599	379	2	ga	ga	PROPN
inlawrev-18599	379	3	.	.	PROPN
inlawrev-18599	379	4	comp	comp	PROPN
inlawrev-18599	379	5	.	.	PUNCT
inlawrev-18599	380	1	r.	r.	PROPN
inlawrev-18599	380	2	&	&	CCONJ
inlawrev-18599	380	3	regs	regs	PROPN
inlawrev-18599	380	4	.	.	PUNCT
inlawrev-18599	381	1	560	560	NUM
inlawrev-18599	381	2	-	-	SYM
inlawrev-18599	381	3	12	12	NUM
inlawrev-18599	381	4	-	-	PUNCT
inlawrev-18599	381	5	1.07(1	1.07(1	NUM
inlawrev-18599	381	6	)	)	PUNCT
inlawrev-18599	381	7	(	(	PUNCT
inlawrev-18599	381	8	2013	2013	NUM
inlawrev-18599	381	9	)	)	PUNCT
inlawrev-18599	381	10	.	.	PUNCT
inlawrev-18599	382	1	2015	2015	NUM
inlawrev-18599	382	2	]	]	PUNCT
inlawrev-18599	382	3	asset	asset	NOUN
inlawrev-18599	382	4	acquisitions	acquisition	NOUN
inlawrev-18599	382	5	567	567	NUM
inlawrev-18599	382	6	by	by	ADP
inlawrev-18599	382	7	the	the	DET
inlawrev-18599	382	8	commissioner	commissioner	NOUN
inlawrev-18599	382	9	as	as	ADP
inlawrev-18599	382	10	a	a	DET
inlawrev-18599	382	11	bona	bona	ADJ
inlawrev-18599	382	12	fide	fide	NOUN
inlawrev-18599	382	13	liquidation.123	liquidation.123	PROPN
inlawrev-18599	382	14	paragraph	paragraph	NOUN
inlawrev-18599	382	15	(	(	PUNCT
inlawrev-18599	382	16	a	a	NOUN
inlawrev-18599	382	17	)	)	PUNCT
inlawrev-18599	382	18	above	above	ADV
inlawrev-18599	382	19	is	be	AUX
inlawrev-18599	382	20	not	not	PART
inlawrev-18599	382	21	applicable	applicable	ADJ
inlawrev-18599	382	22	to	to	ADP
inlawrev-18599	382	23	asset	asset	NOUN
inlawrev-18599	382	24	sales	sale	NOUN
inlawrev-18599	382	25	and	and	CCONJ
inlawrev-18599	382	26	most	most	ADJ
inlawrev-18599	382	27	,	,	PUNCT
inlawrev-18599	382	28	if	if	SCONJ
inlawrev-18599	382	29	not	not	PART
inlawrev-18599	382	30	all	all	PRON
inlawrev-18599	382	31	,	,	PUNCT
inlawrev-18599	382	32	asset	asset	NOUN
inlawrev-18599	382	33	sales	sale	NOUN
inlawrev-18599	382	34	will	will	AUX
inlawrev-18599	382	35	not	not	PART
inlawrev-18599	382	36	be	be	AUX
inlawrev-18599	382	37	exempt	exempt	ADJ
inlawrev-18599	382	38	casual	casual	ADJ
inlawrev-18599	382	39	sales	sale	NOUN
inlawrev-18599	382	40	under	under	ADP
inlawrev-18599	382	41	paragraph	paragraph	NOUN
inlawrev-18599	382	42	(	(	PUNCT
inlawrev-18599	382	43	b	b	NOUN
inlawrev-18599	382	44	)	)	PUNCT
inlawrev-18599	382	45	due	due	ADP
inlawrev-18599	382	46	to	to	ADP
inlawrev-18599	382	47	the	the	DET
inlawrev-18599	382	48	$	$	SYM
inlawrev-18599	382	49	500	500	NUM
inlawrev-18599	382	50	limitation.124	limitation.124	NOUN
inlawrev-18599	382	51	but	but	CCONJ
inlawrev-18599	382	52	the	the	DET
inlawrev-18599	382	53	definition	definition	NOUN
inlawrev-18599	382	54	of	of	ADP
inlawrev-18599	382	55	“	"	PUNCT
inlawrev-18599	382	56	liquidation	liquidation	NOUN
inlawrev-18599	382	57	”	"	PUNCT
inlawrev-18599	382	58	in	in	ADP
inlawrev-18599	382	59	paragraph	paragraph	NOUN
inlawrev-18599	382	60	(	(	PUNCT
inlawrev-18599	382	61	c	c	NOUN
inlawrev-18599	382	62	)	)	PUNCT
inlawrev-18599	382	63	appears	appear	VERB
inlawrev-18599	382	64	broad	broad	ADJ
inlawrev-18599	382	65	enough	enough	ADV
inlawrev-18599	382	66	to	to	PART
inlawrev-18599	382	67	include	include	VERB
inlawrev-18599	382	68	asset	asset	NOUN
inlawrev-18599	382	69	sales	sale	NOUN
inlawrev-18599	382	70	,	,	PUNCT
inlawrev-18599	382	71	including	include	VERB
inlawrev-18599	382	72	asset	asset	NOUN
inlawrev-18599	382	73	sales	sale	NOUN
inlawrev-18599	382	74	where	where	SCONJ
inlawrev-18599	382	75	the	the	DET
inlawrev-18599	382	76	buyer	buyer	NOUN
inlawrev-18599	382	77	will	will	AUX
inlawrev-18599	382	78	continue	continue	VERB
inlawrev-18599	382	79	operating	operate	VERB
inlawrev-18599	382	80	the	the	DET
inlawrev-18599	382	81	purchased	purchase	VERB
inlawrev-18599	382	82	business.125	business.125	ADV
inlawrev-18599	382	83	thus	thus	ADV
inlawrev-18599	382	84	,	,	PUNCT
inlawrev-18599	382	85	the	the	DET
inlawrev-18599	382	86	term	term	NOUN
inlawrev-18599	382	87	“	"	PUNCT
inlawrev-18599	382	88	liquidation	liquidation	NOUN
inlawrev-18599	382	89	,	,	PUNCT
inlawrev-18599	382	90	”	"	PUNCT
inlawrev-18599	382	91	as	as	SCONJ
inlawrev-18599	382	92	defined	define	VERB
inlawrev-18599	382	93	in	in	ADP
inlawrev-18599	382	94	subsection	subsection	NOUN
inlawrev-18599	382	95	(	(	PUNCT
inlawrev-18599	382	96	c	c	NOUN
inlawrev-18599	382	97	)	)	PUNCT
inlawrev-18599	382	98	,	,	PUNCT
inlawrev-18599	382	99	does	do	AUX
inlawrev-18599	382	100	not	not	PART
inlawrev-18599	382	101	appear	appear	VERB
inlawrev-18599	382	102	to	to	PART
inlawrev-18599	382	103	narrowly	narrowly	ADV
inlawrev-18599	382	104	mean	mean	VERB
inlawrev-18599	382	105	a	a	DET
inlawrev-18599	382	106	termination	termination	NOUN
inlawrev-18599	382	107	of	of	ADP
inlawrev-18599	382	108	a	a	DET
inlawrev-18599	382	109	business	business	NOUN
inlawrev-18599	382	110	through	through	ADP
inlawrev-18599	382	111	the	the	DET
inlawrev-18599	382	112	sale	sale	NOUN
inlawrev-18599	382	113	of	of	ADP
inlawrev-18599	382	114	assets	asset	NOUN
inlawrev-18599	382	115	and	and	CCONJ
inlawrev-18599	382	116	the	the	DET
inlawrev-18599	382	117	payment	payment	NOUN
inlawrev-18599	382	118	of	of	ADP
inlawrev-18599	382	119	liabilities	liability	NOUN
inlawrev-18599	382	120	even	even	ADV
inlawrev-18599	382	121	though	though	SCONJ
inlawrev-18599	382	122	that	that	PRON
inlawrev-18599	382	123	might	might	AUX
inlawrev-18599	382	124	be	be	AUX
inlawrev-18599	382	125	the	the	DET
inlawrev-18599	382	126	more	more	ADV
inlawrev-18599	382	127	common	common	ADJ
inlawrev-18599	382	128	understanding	understanding	NOUN
inlawrev-18599	382	129	of	of	ADP
inlawrev-18599	382	130	the	the	DET
inlawrev-18599	382	131	term.126	term.126	NOUN
inlawrev-18599	382	132	while	while	SCONJ
inlawrev-18599	382	133	it	it	PRON
inlawrev-18599	382	134	seems	seem	VERB
inlawrev-18599	382	135	clear	clear	ADJ
inlawrev-18599	382	136	that	that	SCONJ
inlawrev-18599	382	137	paragraph	paragraph	NOUN
inlawrev-18599	382	138	(	(	PUNCT
inlawrev-18599	382	139	c	c	NOUN
inlawrev-18599	382	140	)	)	PUNCT
inlawrev-18599	382	141	applies	apply	VERB
inlawrev-18599	382	142	to	to	ADP
inlawrev-18599	382	143	asset	asset	NOUN
inlawrev-18599	382	144	sales	sale	NOUN
inlawrev-18599	382	145	,	,	PUNCT
inlawrev-18599	382	146	it	it	PRON
inlawrev-18599	382	147	is	be	AUX
inlawrev-18599	382	148	unclear	unclear	ADJ
inlawrev-18599	382	149	whether	whether	SCONJ
inlawrev-18599	382	150	paragraph	paragraph	NOUN
inlawrev-18599	382	151	(	(	PUNCT
inlawrev-18599	382	152	c	c	NOUN
inlawrev-18599	382	153	)	)	PUNCT
inlawrev-18599	382	154	applies	apply	VERB
inlawrev-18599	382	155	only	only	ADV
inlawrev-18599	382	156	to	to	PART
inlawrev-18599	382	157	exempt	exempt	VERB
inlawrev-18599	382	158	sales	sale	NOUN
inlawrev-18599	382	159	of	of	ADP
inlawrev-18599	382	160	businesses	business	NOUN
inlawrev-18599	382	161	that	that	PRON
inlawrev-18599	382	162	are	be	AUX
inlawrev-18599	382	163	registered	register	VERB
inlawrev-18599	382	164	for	for	ADP
inlawrev-18599	382	165	georgia	georgia	PROPN
inlawrev-18599	382	166	sales	sale	NOUN
inlawrev-18599	382	167	tax	tax	NOUN
inlawrev-18599	382	168	purposes	purpose	NOUN
inlawrev-18599	382	169	(	(	PUNCT
inlawrev-18599	382	170	i.e.	i.e.	X
inlawrev-18599	382	171	,	,	PUNCT
inlawrev-18599	382	172	businesses	business	NOUN
inlawrev-18599	382	173	ordinarily	ordinarily	ADV
inlawrev-18599	382	174	engaged	engage	VERB
inlawrev-18599	382	175	in	in	ADP
inlawrev-18599	382	176	the	the	DET
inlawrev-18599	382	177	sale	sale	NOUN
inlawrev-18599	382	178	of	of	ADP
inlawrev-18599	382	179	tpp	tpp	PROPN
inlawrev-18599	382	180	or	or	CCONJ
inlawrev-18599	382	181	taxable	taxable	ADJ
inlawrev-18599	382	182	services	service	NOUN
inlawrev-18599	382	183	where	where	SCONJ
inlawrev-18599	382	184	a	a	DET
inlawrev-18599	382	185	sales	sale	NOUN
inlawrev-18599	382	186	tax	tax	NOUN
inlawrev-18599	382	187	permit	permit	NOUN
inlawrev-18599	382	188	is	be	AUX
inlawrev-18599	382	189	required	require	VERB
inlawrev-18599	382	190	)	)	PUNCT
inlawrev-18599	382	191	,	,	PUNCT
inlawrev-18599	382	192	or	or	CCONJ
inlawrev-18599	382	193	if	if	SCONJ
inlawrev-18599	382	194	it	it	PRON
inlawrev-18599	382	195	also	also	ADV
inlawrev-18599	382	196	applies	apply	VERB
inlawrev-18599	382	197	to	to	ADP
inlawrev-18599	382	198	sales	sale	NOUN
inlawrev-18599	382	199	of	of	ADP
inlawrev-18599	382	200	businesses	business	NOUN
inlawrev-18599	382	201	that	that	PRON
inlawrev-18599	382	202	are	be	AUX
inlawrev-18599	382	203	non	non	ADJ
inlawrev-18599	382	204	-	-	ADJ
inlawrev-18599	382	205	permitted	permit	VERB
inlawrev-18599	382	206	(	(	PUNCT
inlawrev-18599	382	207	e.g.	e.g.	ADV
inlawrev-18599	382	208	,	,	PUNCT
inlawrev-18599	382	209	a	a	DET
inlawrev-18599	382	210	law	law	NOUN
inlawrev-18599	382	211	firm	firm	NOUN
inlawrev-18599	382	212	engaged	engage	VERB
inlawrev-18599	382	213	in	in	ADP
inlawrev-18599	382	214	the	the	DET
inlawrev-18599	382	215	business	business	NOUN
inlawrev-18599	382	216	of	of	ADP
inlawrev-18599	382	217	selling	sell	VERB
inlawrev-18599	382	218	nontaxable	nontaxable	ADJ
inlawrev-18599	382	219	services).127	services).127	NOUN
inlawrev-18599	382	220	this	this	DET
inlawrev-18599	382	221	query	query	NOUN
inlawrev-18599	382	222	results	result	VERB
inlawrev-18599	382	223	from	from	ADP
inlawrev-18599	382	224	the	the	DET
inlawrev-18599	382	225	definition	definition	NOUN
inlawrev-18599	382	226	of	of	ADP
inlawrev-18599	382	227	“	"	PUNCT
inlawrev-18599	382	228	business	business	NOUN
inlawrev-18599	382	229	”	"	PUNCT
inlawrev-18599	382	230	in	in	ADP
inlawrev-18599	382	231	paragraph	paragraph	NOUN
inlawrev-18599	382	232	(	(	PUNCT
inlawrev-18599	382	233	c	c	NOUN
inlawrev-18599	382	234	)	)	PUNCT
inlawrev-18599	382	235	,	,	PUNCT
inlawrev-18599	382	236	which	which	PRON
inlawrev-18599	382	237	means	mean	VERB
inlawrev-18599	382	238	a	a	DET
inlawrev-18599	382	239	place	place	NOUN
inlawrev-18599	382	240	of	of	ADP
inlawrev-18599	382	241	business	business	NOUN
inlawrev-18599	382	242	“	"	PUNCT
inlawrev-18599	382	243	subject	subject	ADJ
inlawrev-18599	382	244	to	to	ADP
inlawrev-18599	382	245	registration	registration	NOUN
inlawrev-18599	382	246	under	under	ADP
inlawrev-18599	382	247	the	the	DET
inlawrev-18599	382	248	act	act	NOUN
inlawrev-18599	382	249	.	.	PUNCT
inlawrev-18599	382	250	”128	”128	PUNCT
inlawrev-18599	383	1	notably	notably	ADV
inlawrev-18599	383	2	,	,	PUNCT
inlawrev-18599	383	3	paragraph	paragraph	NOUN
inlawrev-18599	383	4	(	(	PUNCT
inlawrev-18599	383	5	b	b	NOUN
inlawrev-18599	383	6	)	)	PUNCT
inlawrev-18599	383	7	does	do	AUX
inlawrev-18599	383	8	not	not	PART
inlawrev-18599	383	9	define	define	VERB
inlawrev-18599	383	10	the	the	DET
inlawrev-18599	383	11	term	term	NOUN
inlawrev-18599	383	12	business	business	NOUN
inlawrev-18599	383	13	in	in	ADP
inlawrev-18599	383	14	the	the	DET
inlawrev-18599	383	15	narrow	narrow	ADJ
inlawrev-18599	383	16	way	way	NOUN
inlawrev-18599	383	17	that	that	PRON
inlawrev-18599	383	18	paragraph	paragraph	NOUN
inlawrev-18599	383	19	(	(	PUNCT
inlawrev-18599	383	20	c	c	X
inlawrev-18599	383	21	)	)	PUNCT
inlawrev-18599	383	22	does.129	does.129	NOUN
inlawrev-18599	383	23	this	this	PRON
inlawrev-18599	383	24	could	could	AUX
inlawrev-18599	383	25	logically	logically	ADV
inlawrev-18599	383	26	mean	mean	VERB
inlawrev-18599	383	27	that	that	SCONJ
inlawrev-18599	383	28	paragraph	paragraph	NOUN
inlawrev-18599	383	29	(	(	PUNCT
inlawrev-18599	383	30	c	c	X
inlawrev-18599	383	31	)	)	PUNCT
inlawrev-18599	383	32	does	do	AUX
inlawrev-18599	383	33	not	not	PART
inlawrev-18599	383	34	cover	cover	VERB
inlawrev-18599	383	35	asset	asset	NOUN
inlawrev-18599	383	36	sales	sale	NOUN
inlawrev-18599	383	37	involving	involve	VERB
inlawrev-18599	383	38	nonpermitted	nonpermitted	ADJ
inlawrev-18599	383	39	businesses	business	NOUN
inlawrev-18599	383	40	and	and	CCONJ
inlawrev-18599	383	41	such	such	ADJ
inlawrev-18599	383	42	sales	sale	NOUN
inlawrev-18599	383	43	must	must	AUX
inlawrev-18599	383	44	meet	meet	VERB
inlawrev-18599	383	45	the	the	DET
inlawrev-18599	383	46	narrow	narrow	ADJ
inlawrev-18599	383	47	$	$	SYM
inlawrev-18599	383	48	500	500	NUM
inlawrev-18599	383	49	requirement	requirement	NOUN
inlawrev-18599	383	50	of	of	ADP
inlawrev-18599	383	51	paragraph	paragraph	NOUN
inlawrev-18599	383	52	(	(	PUNCT
inlawrev-18599	383	53	b	b	NOUN
inlawrev-18599	383	54	)	)	PUNCT
inlawrev-18599	383	55	in	in	ADP
inlawrev-18599	383	56	order	order	NOUN
inlawrev-18599	383	57	for	for	ADP
inlawrev-18599	383	58	the	the	DET
inlawrev-18599	383	59	georgia	georgia	PROPN
inlawrev-18599	383	60	’s	’s	PART
inlawrev-18599	383	61	casual	casual	ADJ
inlawrev-18599	383	62	sale	sale	NOUN
inlawrev-18599	383	63	exemption	exemption	NOUN
inlawrev-18599	383	64	to	to	ADP
inlawrev-18599	383	65	apply.130	apply.130	NOUN
inlawrev-18599	383	66	under	under	ADP
inlawrev-18599	383	67	this	this	DET
inlawrev-18599	383	68	narrow	narrow	ADJ
inlawrev-18599	383	69	interpretation	interpretation	NOUN
inlawrev-18599	383	70	,	,	PUNCT
inlawrev-18599	383	71	it	it	PRON
inlawrev-18599	383	72	would	would	AUX
inlawrev-18599	383	73	effectively	effectively	ADV
inlawrev-18599	383	74	mean	mean	VERB
inlawrev-18599	383	75	most	most	ADJ
inlawrev-18599	383	76	,	,	PUNCT
inlawrev-18599	383	77	if	if	SCONJ
inlawrev-18599	383	78	not	not	PART
inlawrev-18599	383	79	all	all	PRON
inlawrev-18599	383	80	,	,	PUNCT
inlawrev-18599	383	81	asset	asset	NOUN
inlawrev-18599	383	82	sales	sale	NOUN
inlawrev-18599	383	83	of	of	ADP
inlawrev-18599	383	84	non	non	ADJ
inlawrev-18599	383	85	-	-	ADJ
inlawrev-18599	383	86	permitted	permit	VERB
inlawrev-18599	383	87	businesses	business	NOUN
inlawrev-18599	383	88	would	would	AUX
inlawrev-18599	383	89	be	be	AUX
inlawrev-18599	383	90	ineligible	ineligible	ADJ
inlawrev-18599	383	91	for	for	ADP
inlawrev-18599	383	92	exempt	exempt	ADJ
inlawrev-18599	383	93	occasional	occasional	ADJ
inlawrev-18599	383	94	sale	sale	NOUN
inlawrev-18599	383	95	treatment	treatment	NOUN
inlawrev-18599	383	96	due	due	ADP
inlawrev-18599	383	97	to	to	ADP
inlawrev-18599	383	98	the	the	DET
inlawrev-18599	383	99	$	$	SYM
inlawrev-18599	383	100	500	500	NUM
inlawrev-18599	383	101	limitation	limitation	NOUN
inlawrev-18599	383	102	.	.	PUNCT
inlawrev-18599	384	1	although	although	SCONJ
inlawrev-18599	384	2	unclear	unclear	ADJ
inlawrev-18599	384	3	from	from	ADP
inlawrev-18599	384	4	the	the	DET
inlawrev-18599	384	5	face	face	NOUN
inlawrev-18599	384	6	of	of	ADP
inlawrev-18599	384	7	the	the	DET
inlawrev-18599	384	8	regulations	regulation	NOUN
inlawrev-18599	384	9	,	,	PUNCT
inlawrev-18599	384	10	it	it	PRON
inlawrev-18599	384	11	is	be	AUX
inlawrev-18599	384	12	unlikely	unlikely	ADJ
inlawrev-18599	384	13	that	that	SCONJ
inlawrev-18599	384	14	georgia	georgia	PROPN
inlawrev-18599	384	15	intended	intend	VERB
inlawrev-18599	384	16	this	this	DET
inlawrev-18599	384	17	narrow	narrow	NOUN
inlawrev-18599	384	18	interpretation.131	interpretation.131	NOUN
inlawrev-18599	384	19	in	in	ADP
inlawrev-18599	384	20	any	any	DET
inlawrev-18599	384	21	event	event	NOUN
inlawrev-18599	384	22	,	,	PUNCT
inlawrev-18599	384	23	this	this	DET
inlawrev-18599	384	24	dichotomy	dichotomy	NOUN
inlawrev-18599	384	25	between	between	ADP
inlawrev-18599	384	26	permitted	permit	VERB
inlawrev-18599	384	27	and	and	CCONJ
inlawrev-18599	384	28	non	non	ADJ
inlawrev-18599	384	29	-	-	ADJ
inlawrev-18599	384	30	permitted	permit	VERB
inlawrev-18599	384	31	businesses	business	NOUN
inlawrev-18599	384	32	is	be	AUX
inlawrev-18599	384	33	a	a	DET
inlawrev-18599	384	34	trap	trap	NOUN
inlawrev-18599	384	35	for	for	ADP
inlawrev-18599	384	36	the	the	DET
inlawrev-18599	384	37	unwary	unwary	ADJ
inlawrev-18599	384	38	for	for	ADP
inlawrev-18599	384	39	taxpayers	taxpayer	NOUN
inlawrev-18599	384	40	and	and	CCONJ
inlawrev-18599	384	41	practitioners	practitioner	NOUN
inlawrev-18599	384	42	who	who	PRON
inlawrev-18599	384	43	are	be	AUX
inlawrev-18599	384	44	more	more	ADV
inlawrev-18599	384	45	familiar	familiar	ADJ
inlawrev-18599	384	46	with	with	ADP
inlawrev-18599	384	47	the	the	DET
inlawrev-18599	384	48	baseline	baseline	PROPN
inlawrev-18599	384	49	model	model	NOUN
inlawrev-18599	384	50	exemption.132	exemption.132	PROPN
inlawrev-18599	384	51	123	123	NUM
inlawrev-18599	384	52	.	.	PUNCT
inlawrev-18599	384	53	ga	ga	PROPN
inlawrev-18599	384	54	.	.	PROPN
inlawrev-18599	384	55	comp	comp	PROPN
inlawrev-18599	384	56	.	.	PUNCT
inlawrev-18599	385	1	r.	r.	PROPN
inlawrev-18599	385	2	&	&	CCONJ
inlawrev-18599	385	3	regs	regs	PROPN
inlawrev-18599	385	4	.	.	PUNCT
inlawrev-18599	386	1	560	560	NUM
inlawrev-18599	386	2	-	-	SYM
inlawrev-18599	386	3	12	12	NUM
inlawrev-18599	386	4	-	-	PUNCT
inlawrev-18599	386	5	1.07(2	1.07(2	NUM
inlawrev-18599	386	6	)	)	PUNCT
inlawrev-18599	386	7	(	(	PUNCT
inlawrev-18599	386	8	2103	2103	NUM
inlawrev-18599	386	9	)	)	PUNCT
inlawrev-18599	386	10	.	.	PUNCT
inlawrev-18599	387	1	124	124	NUM
inlawrev-18599	387	2	.	.	PUNCT
inlawrev-18599	388	1	i	i	PRON
inlawrev-18599	388	2	d.	d.	PROPN
inlawrev-18599	388	3	125	125	NUM
inlawrev-18599	388	4	.	.	PUNCT
inlawrev-18599	389	1	i	i	PRON
inlawrev-18599	389	2	d.	d.	PROPN
inlawrev-18599	389	3	126	126	NUM
inlawrev-18599	389	4	.	.	PUNCT
inlawrev-18599	390	1	further	far	ADV
inlawrev-18599	390	2	,	,	PUNCT
inlawrev-18599	390	3	georgia	georgia	PROPN
inlawrev-18599	390	4	case	case	NOUN
inlawrev-18599	390	5	law	law	NOUN
inlawrev-18599	390	6	indicates	indicate	VERB
inlawrev-18599	390	7	that	that	SCONJ
inlawrev-18599	390	8	georgia	georgia	PROPN
inlawrev-18599	390	9	’s	’s	PART
inlawrev-18599	390	10	casual	casual	ADJ
inlawrev-18599	390	11	sale	sale	NOUN
inlawrev-18599	390	12	exemption	exemption	NOUN
inlawrev-18599	390	13	applies	apply	VERB
inlawrev-18599	390	14	to	to	ADP
inlawrev-18599	390	15	an	an	DET
inlawrev-18599	390	16	asset	asset	NOUN
inlawrev-18599	390	17	sale	sale	NOUN
inlawrev-18599	390	18	,	,	PUNCT
inlawrev-18599	390	19	even	even	ADV
inlawrev-18599	390	20	if	if	SCONJ
inlawrev-18599	390	21	the	the	DET
inlawrev-18599	390	22	buyer	buyer	NOUN
inlawrev-18599	390	23	will	will	AUX
inlawrev-18599	390	24	continue	continue	VERB
inlawrev-18599	390	25	operating	operate	VERB
inlawrev-18599	390	26	the	the	DET
inlawrev-18599	390	27	purchased	purchase	VERB
inlawrev-18599	390	28	business	business	NOUN
inlawrev-18599	390	29	.	.	PUNCT
inlawrev-18599	391	1	see	see	VERB
inlawrev-18599	391	2	state	state	PROPN
inlawrev-18599	391	3	v.	v.	ADP
inlawrev-18599	391	4	dyson	dyson	PROPN
inlawrev-18599	391	5	,	,	PUNCT
inlawrev-18599	391	6	81	81	NUM
inlawrev-18599	391	7	s.e.2d	s.e.2d	NOUN
inlawrev-18599	391	8	217	217	NUM
inlawrev-18599	391	9	(	(	PUNCT
inlawrev-18599	391	10	ga	ga	PROPN
inlawrev-18599	391	11	.	.	PROPN
inlawrev-18599	391	12	1954	1954	NUM
inlawrev-18599	391	13	)	)	PUNCT
inlawrev-18599	391	14	.	.	PUNCT
inlawrev-18599	392	1	but	but	CCONJ
inlawrev-18599	392	2	some	some	DET
inlawrev-18599	392	3	commentators	commentator	NOUN
inlawrev-18599	392	4	have	have	AUX
inlawrev-18599	392	5	concluded	conclude	VERB
inlawrev-18599	392	6	that	that	SCONJ
inlawrev-18599	392	7	the	the	DET
inlawrev-18599	392	8	exemption	exemption	NOUN
inlawrev-18599	392	9	may	may	AUX
inlawrev-18599	392	10	not	not	PART
inlawrev-18599	392	11	apply	apply	VERB
inlawrev-18599	392	12	if	if	SCONJ
inlawrev-18599	392	13	the	the	DET
inlawrev-18599	392	14	buyer	buyer	NOUN
inlawrev-18599	392	15	continues	continue	VERB
inlawrev-18599	392	16	the	the	DET
inlawrev-18599	392	17	business	business	NOUN
inlawrev-18599	392	18	.	.	PUNCT
inlawrev-18599	393	1	see	see	VERB
inlawrev-18599	393	2	faber	faber	NOUN
inlawrev-18599	393	3	,	,	PUNCT
inlawrev-18599	393	4	supra	supra	PROPN
inlawrev-18599	393	5	note	note	NOUN
inlawrev-18599	393	6	39	39	NUM
inlawrev-18599	393	7	,	,	PUNCT
inlawrev-18599	393	8	at	at	ADP
inlawrev-18599	393	9	5	5	NUM
inlawrev-18599	393	10	(	(	PUNCT
inlawrev-18599	393	11	concluding	conclude	VERB
inlawrev-18599	393	12	that	that	SCONJ
inlawrev-18599	393	13	“	"	PUNCT
inlawrev-18599	393	14	[	[	X
inlawrev-18599	393	15	i]t	i]t	NOUN
inlawrev-18599	393	16	is	be	AUX
inlawrev-18599	393	17	not	not	PART
inlawrev-18599	393	18	clear	clear	ADJ
inlawrev-18599	393	19	if	if	SCONJ
inlawrev-18599	393	20	the	the	DET
inlawrev-18599	393	21	exemption	exemption	NOUN
inlawrev-18599	393	22	applies	apply	VERB
inlawrev-18599	393	23	if	if	SCONJ
inlawrev-18599	393	24	the	the	DET
inlawrev-18599	393	25	business	business	NOUN
inlawrev-18599	393	26	is	be	AUX
inlawrev-18599	393	27	continued	continue	VERB
inlawrev-18599	393	28	by	by	ADP
inlawrev-18599	393	29	the	the	DET
inlawrev-18599	393	30	buyer	buyer	NOUN
inlawrev-18599	393	31	”	"	PUNCT
inlawrev-18599	393	32	)	)	PUNCT
inlawrev-18599	393	33	.	.	PUNCT
inlawrev-18599	394	1	127	127	NUM
inlawrev-18599	394	2	.	.	PUNCT
inlawrev-18599	395	1	see	see	VERB
inlawrev-18599	395	2	infra	infra	NOUN
inlawrev-18599	395	3	note	note	VERB
inlawrev-18599	395	4	128	128	NUM
inlawrev-18599	395	5	and	and	CCONJ
inlawrev-18599	395	6	accompanying	accompany	VERB
inlawrev-18599	395	7	text	text	NOUN
inlawrev-18599	395	8	.	.	PUNCT
inlawrev-18599	396	1	128	128	X
inlawrev-18599	396	2	.	.	PUNCT
inlawrev-18599	397	1	see	see	VERB
inlawrev-18599	397	2	supra	supra	PROPN
inlawrev-18599	397	3	note	note	NOUN
inlawrev-18599	397	4	123	123	NUM
inlawrev-18599	397	5	and	and	CCONJ
inlawrev-18599	397	6	accompanying	accompany	VERB
inlawrev-18599	397	7	text	text	NOUN
inlawrev-18599	397	8	.	.	PUNCT
inlawrev-18599	398	1	129	129	NUM
inlawrev-18599	398	2	.	.	PUNCT
inlawrev-18599	399	1	see	see	VERB
inlawrev-18599	399	2	supra	supra	PROPN
inlawrev-18599	399	3	note	note	NOUN
inlawrev-18599	399	4	123	123	NUM
inlawrev-18599	399	5	and	and	CCONJ
inlawrev-18599	399	6	accompanying	accompany	VERB
inlawrev-18599	399	7	text	text	NOUN
inlawrev-18599	399	8	.	.	PUNCT
inlawrev-18599	400	1	130	130	NUM
inlawrev-18599	400	2	.	.	PUNCT
inlawrev-18599	401	1	see	see	VERB
inlawrev-18599	401	2	supra	supra	PROPN
inlawrev-18599	401	3	note	note	NOUN
inlawrev-18599	401	4	123	123	NUM
inlawrev-18599	401	5	and	and	CCONJ
inlawrev-18599	401	6	accompanying	accompany	VERB
inlawrev-18599	401	7	text	text	NOUN
inlawrev-18599	401	8	.	.	PUNCT
inlawrev-18599	402	1	131	131	NUM
inlawrev-18599	402	2	.	.	PUNCT
inlawrev-18599	403	1	considering	consider	VERB
inlawrev-18599	403	2	the	the	DET
inlawrev-18599	403	3	various	various	ADJ
inlawrev-18599	403	4	rationales	rationale	NOUN
inlawrev-18599	403	5	for	for	ADP
inlawrev-18599	403	6	the	the	DET
inlawrev-18599	403	7	occasional	occasional	ADJ
inlawrev-18599	403	8	sale	sale	NOUN
inlawrev-18599	403	9	exemption	exemption	NOUN
inlawrev-18599	403	10	,	,	PUNCT
inlawrev-18599	403	11	it	it	PRON
inlawrev-18599	403	12	would	would	AUX
inlawrev-18599	403	13	make	make	VERB
inlawrev-18599	403	14	more	more	ADJ
inlawrev-18599	403	15	sense	sense	NOUN
inlawrev-18599	403	16	for	for	SCONJ
inlawrev-18599	403	17	stricter	strict	ADJ
inlawrev-18599	403	18	requirements	requirement	NOUN
inlawrev-18599	403	19	to	to	PART
inlawrev-18599	403	20	be	be	AUX
inlawrev-18599	403	21	imposed	impose	VERB
inlawrev-18599	403	22	on	on	ADP
inlawrev-18599	403	23	permitted	permit	VERB
inlawrev-18599	403	24	sellers	seller	NOUN
inlawrev-18599	403	25	versus	versus	ADP
inlawrev-18599	403	26	non	non	ADJ
inlawrev-18599	403	27	-	-	ADJ
inlawrev-18599	403	28	permitted	permit	VERB
inlawrev-18599	403	29	sellers	seller	NOUN
inlawrev-18599	403	30	.	.	PUNCT
inlawrev-18599	404	1	see	see	VERB
inlawrev-18599	404	2	infra	infra	NOUN
inlawrev-18599	404	3	part	part	PROPN
inlawrev-18599	404	4	iii	iii	PROPN
inlawrev-18599	404	5	.	.	PROPN
inlawrev-18599	404	6	132	132	NUM
inlawrev-18599	404	7	.	.	PUNCT
inlawrev-18599	405	1	see	see	VERB
inlawrev-18599	405	2	supra	supra	PROPN
inlawrev-18599	405	3	note	note	PROPN
inlawrev-18599	405	4	41	41	NUM
inlawrev-18599	405	5	and	and	CCONJ
inlawrev-18599	405	6	accompanying	accompany	VERB
inlawrev-18599	405	7	text	text	NOUN
inlawrev-18599	405	8	.	.	PUNCT
inlawrev-18599	406	1	568	568	NUM
inlawrev-18599	406	2	indiana	indiana	PROPN
inlawrev-18599	406	3	law	law	PROPN
inlawrev-18599	406	4	review	review	NOUN
inlawrev-18599	407	1	[	[	X
inlawrev-18599	407	2	vol	vol	NOUN
inlawrev-18599	407	3	.	.	PUNCT
inlawrev-18599	407	4	48:551	48:551	NUM
inlawrev-18599	408	1	another	another	DET
inlawrev-18599	408	2	trap	trap	NOUN
inlawrev-18599	408	3	for	for	ADP
inlawrev-18599	408	4	the	the	DET
inlawrev-18599	408	5	unwary	unwary	ADJ
inlawrev-18599	408	6	,	,	PUNCT
inlawrev-18599	408	7	also	also	ADV
inlawrev-18599	408	8	involving	involve	VERB
inlawrev-18599	408	9	the	the	DET
inlawrev-18599	408	10	definition	definition	NOUN
inlawrev-18599	408	11	of	of	ADP
inlawrev-18599	408	12	“	"	PUNCT
inlawrev-18599	408	13	business	business	NOUN
inlawrev-18599	408	14	,	,	PUNCT
inlawrev-18599	408	15	”	"	PUNCT
inlawrev-18599	408	16	is	be	AUX
inlawrev-18599	408	17	the	the	DET
inlawrev-18599	408	18	proviso	proviso	NOUN
inlawrev-18599	408	19	that	that	SCONJ
inlawrev-18599	408	20	the	the	DET
inlawrev-18599	408	21	term	term	NOUN
inlawrev-18599	408	22	“	"	PUNCT
inlawrev-18599	408	23	business	business	NOUN
inlawrev-18599	408	24	”	"	PUNCT
inlawrev-18599	408	25	means	mean	NOUN
inlawrev-18599	408	26	,	,	PUNCT
inlawrev-18599	408	27	“	"	PUNCT
inlawrev-18599	408	28	a	a	DET
inlawrev-18599	408	29	separate	separate	ADJ
inlawrev-18599	408	30	place	place	NOUN
inlawrev-18599	408	31	of	of	ADP
inlawrev-18599	408	32	business	business	NOUN
inlawrev-18599	408	33	subject	subject	NOUN
inlawrev-18599	408	34	to	to	ADP
inlawrev-18599	408	35	registration	registration	NOUN
inlawrev-18599	408	36	under	under	ADP
inlawrev-18599	408	37	the	the	DET
inlawrev-18599	408	38	act	act	NOUN
inlawrev-18599	408	39	.	.	PUNCT
inlawrev-18599	408	40	.	.	PUNCT
inlawrev-18599	408	41	.	.	PUNCT
inlawrev-18599	409	1	.”133	.”133	PUNCT
inlawrev-18599	410	1	this	this	DET
inlawrev-18599	410	2	requirement	requirement	NOUN
inlawrev-18599	410	3	could	could	AUX
inlawrev-18599	410	4	arguably	arguably	ADV
inlawrev-18599	410	5	mean	mean	VERB
inlawrev-18599	410	6	that	that	SCONJ
inlawrev-18599	410	7	the	the	DET
inlawrev-18599	410	8	business	business	NOUN
inlawrev-18599	410	9	sold	sell	VERB
inlawrev-18599	410	10	in	in	ADP
inlawrev-18599	410	11	the	the	DET
inlawrev-18599	410	12	asset	asset	NOUN
inlawrev-18599	410	13	sale	sale	NOUN
inlawrev-18599	410	14	must	must	AUX
inlawrev-18599	410	15	be	be	AUX
inlawrev-18599	410	16	at	at	ADP
inlawrev-18599	410	17	a	a	DET
inlawrev-18599	410	18	separate	separate	ADJ
inlawrev-18599	410	19	location	location	NOUN
inlawrev-18599	410	20	from	from	ADP
inlawrev-18599	410	21	any	any	DET
inlawrev-18599	410	22	business	business	NOUN
inlawrev-18599	410	23	that	that	PRON
inlawrev-18599	410	24	the	the	DET
inlawrev-18599	410	25	seller	seller	NOUN
inlawrev-18599	410	26	will	will	AUX
inlawrev-18599	410	27	continue	continue	VERB
inlawrev-18599	410	28	to	to	PART
inlawrev-18599	410	29	operate	operate	VERB
inlawrev-18599	410	30	post	post	ADJ
inlawrev-18599	410	31	-	-	NOUN
inlawrev-18599	410	32	sale	sale	NOUN
inlawrev-18599	410	33	,	,	PUNCT
inlawrev-18599	410	34	if	if	SCONJ
inlawrev-18599	410	35	any.134	any.134	VERB
inlawrev-18599	410	36	a	a	DET
inlawrev-18599	410	37	further	further	ADJ
inlawrev-18599	410	38	trap	trap	NOUN
inlawrev-18599	410	39	for	for	ADP
inlawrev-18599	410	40	the	the	DET
inlawrev-18599	410	41	unwary	unwary	ADJ
inlawrev-18599	410	42	is	be	AUX
inlawrev-18599	410	43	the	the	DET
inlawrev-18599	410	44	definition	definition	NOUN
inlawrev-18599	410	45	of	of	ADP
inlawrev-18599	410	46	“	"	PUNCT
inlawrev-18599	410	47	complete	complete	ADJ
inlawrev-18599	410	48	and	and	CCONJ
inlawrev-18599	410	49	bona	bona	ADJ
inlawrev-18599	410	50	fide	fide	ADJ
inlawrev-18599	410	51	liquidation	liquidation	NOUN
inlawrev-18599	410	52	”	"	PUNCT
inlawrev-18599	410	53	meaning	meaning	NOUN
inlawrev-18599	410	54	,	,	PUNCT
inlawrev-18599	410	55	“	"	PUNCT
inlawrev-18599	410	56	the	the	DET
inlawrev-18599	410	57	sale	sale	NOUN
inlawrev-18599	410	58	of	of	ADP
inlawrev-18599	410	59	all	all	DET
inlawrev-18599	410	60	the	the	DET
inlawrev-18599	410	61	assets	asset	NOUN
inlawrev-18599	410	62	of	of	ADP
inlawrev-18599	410	63	such	such	ADJ
inlawrev-18599	410	64	business	business	NOUN
inlawrev-18599	410	65	.	.	PUNCT
inlawrev-18599	410	66	”135	”135	PUNCT
inlawrev-18599	411	1	it	it	PRON
inlawrev-18599	411	2	is	be	AUX
inlawrev-18599	411	3	not	not	PART
inlawrev-18599	411	4	uncommon	uncommon	ADJ
inlawrev-18599	411	5	for	for	SCONJ
inlawrev-18599	411	6	the	the	DET
inlawrev-18599	411	7	parties	party	NOUN
inlawrev-18599	411	8	to	to	ADP
inlawrev-18599	411	9	an	an	DET
inlawrev-18599	411	10	asset	asset	NOUN
inlawrev-18599	411	11	sale	sale	NOUN
inlawrev-18599	411	12	to	to	PART
inlawrev-18599	411	13	exclude	exclude	VERB
inlawrev-18599	411	14	certain	certain	ADJ
inlawrev-18599	411	15	assets	asset	NOUN
inlawrev-18599	411	16	from	from	ADP
inlawrev-18599	411	17	the	the	DET
inlawrev-18599	411	18	asset	asset	NOUN
inlawrev-18599	411	19	purchase	purchase	NOUN
inlawrev-18599	411	20	agreement.136	agreement.136	NOUN
inlawrev-18599	411	21	if	if	SCONJ
inlawrev-18599	411	22	georgia	georgia	PROPN
inlawrev-18599	411	23	does	do	AUX
inlawrev-18599	411	24	not	not	PART
inlawrev-18599	411	25	have	have	VERB
inlawrev-18599	411	26	a	a	DET
inlawrev-18599	411	27	de	de	X
inlawrev-18599	411	28	minimis	minimis	NOUN
inlawrev-18599	411	29	policy	policy	NOUN
inlawrev-18599	411	30	to	to	PART
inlawrev-18599	411	31	allow	allow	VERB
inlawrev-18599	411	32	the	the	DET
inlawrev-18599	411	33	exclusion	exclusion	NOUN
inlawrev-18599	411	34	of	of	ADP
inlawrev-18599	411	35	at	at	ADV
inlawrev-18599	411	36	least	least	ADJ
inlawrev-18599	411	37	an	an	DET
inlawrev-18599	411	38	insignificant	insignificant	ADJ
inlawrev-18599	411	39	amount	amount	NOUN
inlawrev-18599	411	40	of	of	ADP
inlawrev-18599	411	41	assets	asset	NOUN
inlawrev-18599	411	42	from	from	ADP
inlawrev-18599	411	43	the	the	DET
inlawrev-18599	411	44	asset	asset	NOUN
inlawrev-18599	411	45	sale	sale	NOUN
inlawrev-18599	411	46	,	,	PUNCT
inlawrev-18599	411	47	then	then	ADV
inlawrev-18599	411	48	georgia	georgia	PROPN
inlawrev-18599	411	49	’s	’s	PART
inlawrev-18599	411	50	requirement	requirement	NOUN
inlawrev-18599	411	51	mandating	mandate	VERB
inlawrev-18599	411	52	the	the	DET
inlawrev-18599	411	53	transfer	transfer	NOUN
inlawrev-18599	411	54	of	of	ADP
inlawrev-18599	411	55	all	all	DET
inlawrev-18599	411	56	assets	asset	NOUN
inlawrev-18599	411	57	in	in	ADP
inlawrev-18599	411	58	an	an	DET
inlawrev-18599	411	59	asset	asset	NOUN
inlawrev-18599	411	60	sale	sale	NOUN
inlawrev-18599	411	61	could	could	AUX
inlawrev-18599	411	62	cause	cause	VERB
inlawrev-18599	411	63	the	the	DET
inlawrev-18599	411	64	occasional	occasional	ADJ
inlawrev-18599	411	65	sale	sale	NOUN
inlawrev-18599	411	66	exemption	exemption	NOUN
inlawrev-18599	411	67	to	to	PART
inlawrev-18599	411	68	be	be	AUX
inlawrev-18599	411	69	lost	lose	VERB
inlawrev-18599	411	70	in	in	ADP
inlawrev-18599	411	71	its	its	PRON
inlawrev-18599	411	72	entirety	entirety	NOUN
inlawrev-18599	411	73	when	when	SCONJ
inlawrev-18599	411	74	there	there	PRON
inlawrev-18599	411	75	are	be	VERB
inlawrev-18599	411	76	only	only	ADV
inlawrev-18599	411	77	a	a	DET
inlawrev-18599	411	78	few	few	ADJ
inlawrev-18599	411	79	excluded	exclude	VERB
inlawrev-18599	411	80	assets	asset	NOUN
inlawrev-18599	411	81	(	(	PUNCT
inlawrev-18599	411	82	i.e.	i.e.	X
inlawrev-18599	411	83	,	,	PUNCT
inlawrev-18599	411	84	not	not	PART
inlawrev-18599	411	85	simply	simply	ADV
inlawrev-18599	411	86	lost	lose	VERB
inlawrev-18599	411	87	with	with	ADP
inlawrev-18599	411	88	respect	respect	NOUN
inlawrev-18599	411	89	to	to	ADP
inlawrev-18599	411	90	the	the	DET
inlawrev-18599	411	91	excluded	exclude	VERB
inlawrev-18599	411	92	assets	asset	NOUN
inlawrev-18599	411	93	)	)	PUNCT
inlawrev-18599	411	94	.	.	PUNCT
inlawrev-18599	412	1	over	over	ADP
inlawrev-18599	412	2	the	the	DET
inlawrev-18599	412	3	years	year	NOUN
inlawrev-18599	412	4	,	,	PUNCT
inlawrev-18599	412	5	courts	court	NOUN
inlawrev-18599	412	6	and	and	CCONJ
inlawrev-18599	412	7	commentators	commentator	NOUN
inlawrev-18599	412	8	have	have	AUX
inlawrev-18599	412	9	observed	observe	VERB
inlawrev-18599	412	10	the	the	DET
inlawrev-18599	412	11	lack	lack	NOUN
inlawrev-18599	412	12	of	of	ADP
inlawrev-18599	412	13	clarity	clarity	NOUN
inlawrev-18599	412	14	in	in	ADP
inlawrev-18599	412	15	georgia	georgia	PROPN
inlawrev-18599	412	16	’s	’s	PART
inlawrev-18599	412	17	occasional	occasional	ADJ
inlawrev-18599	412	18	sale	sale	NOUN
inlawrev-18599	412	19	exemption.137	exemption.137	NOUN
inlawrev-18599	412	20	additionally	additionally	ADV
inlawrev-18599	412	21	,	,	PUNCT
inlawrev-18599	412	22	in	in	ADP
inlawrev-18599	412	23	some	some	DET
inlawrev-18599	412	24	instances	instance	NOUN
inlawrev-18599	412	25	,	,	PUNCT
inlawrev-18599	412	26	georgia	georgia	PROPN
inlawrev-18599	412	27	courts	court	NOUN
inlawrev-18599	412	28	have	have	AUX
inlawrev-18599	412	29	appeared	appear	VERB
inlawrev-18599	412	30	to	to	PART
inlawrev-18599	412	31	recognize	recognize	VERB
inlawrev-18599	412	32	a	a	DET
inlawrev-18599	412	33	fundamental	fundamental	ADJ
inlawrev-18599	412	34	exemption	exemption	NOUN
inlawrev-18599	412	35	for	for	ADP
inlawrev-18599	412	36	casual	casual	ADJ
inlawrev-18599	412	37	sales	sale	NOUN
inlawrev-18599	412	38	that	that	PRON
inlawrev-18599	412	39	can	can	AUX
inlawrev-18599	412	40	apply	apply	VERB
inlawrev-18599	412	41	even	even	ADV
inlawrev-18599	412	42	if	if	SCONJ
inlawrev-18599	412	43	the	the	DET
inlawrev-18599	412	44	narrow	narrow	ADJ
inlawrev-18599	412	45	restrictions	restriction	NOUN
inlawrev-18599	412	46	discussed	discuss	VERB
inlawrev-18599	412	47	above	above	ADV
inlawrev-18599	412	48	are	be	AUX
inlawrev-18599	412	49	not	not	PART
inlawrev-18599	412	50	satisfied.138	satisfied.138	PROPN
inlawrev-18599	412	51	this	this	PRON
inlawrev-18599	412	52	makes	make	VERB
inlawrev-18599	412	53	the	the	DET
inlawrev-18599	412	54	scope	scope	NOUN
inlawrev-18599	412	55	of	of	ADP
inlawrev-18599	412	56	georgia	georgia	PROPN
inlawrev-18599	412	57	’s	’s	PART
inlawrev-18599	412	58	casual	casual	ADJ
inlawrev-18599	412	59	sale	sale	NOUN
inlawrev-18599	412	60	exemption	exemption	NOUN
inlawrev-18599	412	61	even	even	ADV
inlawrev-18599	412	62	less	less	ADV
inlawrev-18599	412	63	clear	clear	ADJ
inlawrev-18599	412	64	because	because	SCONJ
inlawrev-18599	412	65	it	it	PRON
inlawrev-18599	412	66	means	mean	VERB
inlawrev-18599	412	67	the	the	DET
inlawrev-18599	412	68	above	above	ADV
inlawrev-18599	412	69	-	-	PUNCT
inlawrev-18599	412	70	discussed	discuss	VERB
inlawrev-18599	412	71	dichotomy	dichotomy	NOUN
inlawrev-18599	412	72	between	between	ADP
inlawrev-18599	412	73	permitted	permit	VERB
inlawrev-18599	412	74	and	and	CCONJ
inlawrev-18599	412	75	non	non	ADJ
inlawrev-18599	412	76	-	-	ADJ
inlawrev-18599	412	77	permitted	permit	VERB
inlawrev-18599	412	78	businesses	business	NOUN
inlawrev-18599	412	79	and	and	CCONJ
inlawrev-18599	412	80	other	other	ADJ
inlawrev-18599	412	81	traps	trap	NOUN
inlawrev-18599	412	82	for	for	ADP
inlawrev-18599	412	83	the	the	DET
inlawrev-18599	412	84	unwary	unwary	ADJ
inlawrev-18599	412	85	may	may	AUX
inlawrev-18599	412	86	not	not	PART
inlawrev-18599	412	87	necessarily	necessarily	ADV
inlawrev-18599	412	88	be	be	AUX
inlawrev-18599	412	89	the	the	DET
inlawrev-18599	412	90	law	law	NOUN
inlawrev-18599	412	91	in	in	ADP
inlawrev-18599	412	92	georgia.139	georgia.139	PROPN
inlawrev-18599	412	93	g.	g.	PROPN
inlawrev-18599	412	94	idaho	idaho	PROPN
inlawrev-18599	412	95	occasional	occasional	ADJ
inlawrev-18599	412	96	sales	sale	NOUN
inlawrev-18599	412	97	of	of	ADP
inlawrev-18599	412	98	tpp	tpp	PROPN
inlawrev-18599	412	99	are	be	AUX
inlawrev-18599	412	100	generally	generally	ADV
inlawrev-18599	412	101	exempt	exempt	ADJ
inlawrev-18599	412	102	from	from	ADP
inlawrev-18599	412	103	idaho	idaho	PROPN
inlawrev-18599	412	104	sales	sale	NOUN
inlawrev-18599	412	105	tax.140	tax.140	PROPN
inlawrev-18599	412	106	section	section	PROPN
inlawrev-18599	412	107	63	63	NUM
inlawrev-18599	412	108	-	-	SYM
inlawrev-18599	412	109	3622k(a	3622k(a	NUM
inlawrev-18599	412	110	)	)	PUNCT
inlawrev-18599	412	111	of	of	ADP
inlawrev-18599	412	112	the	the	DET
inlawrev-18599	412	113	idaho	idaho	PROPN
inlawrev-18599	412	114	code	code	NOUN
inlawrev-18599	412	115	provides	provide	VERB
inlawrev-18599	412	116	that	that	SCONJ
inlawrev-18599	412	117	“	"	PUNCT
inlawrev-18599	412	118	[	[	X
inlawrev-18599	412	119	t]here	t]here	NOUN
inlawrev-18599	412	120	are	be	AUX
inlawrev-18599	412	121	exempted	exempt	VERB
inlawrev-18599	412	122	from	from	ADP
inlawrev-18599	412	123	the	the	DET
inlawrev-18599	412	124	taxes	taxis	NOUN
inlawrev-18599	412	125	imposed	impose	VERB
inlawrev-18599	412	126	by	by	ADP
inlawrev-18599	412	127	this	this	DET
inlawrev-18599	412	128	chapter	chapter	NOUN
inlawrev-18599	412	129	occasional	occasional	ADJ
inlawrev-18599	412	130	sales	sale	NOUN
inlawrev-18599	412	131	of	of	ADP
inlawrev-18599	412	132	tangible	tangible	ADJ
inlawrev-18599	412	133	personal	personal	ADJ
inlawrev-18599	412	134	133	133	NUM
inlawrev-18599	412	135	.	.	PUNCT
inlawrev-18599	412	136	ga	ga	PROPN
inlawrev-18599	412	137	.	.	PROPN
inlawrev-18599	412	138	comp	comp	PROPN
inlawrev-18599	412	139	.	.	PUNCT
inlawrev-18599	413	1	r.	r.	PROPN
inlawrev-18599	413	2	&	&	CCONJ
inlawrev-18599	413	3	regs	regs	PROPN
inlawrev-18599	413	4	.	.	PUNCT
inlawrev-18599	414	1	560	560	NUM
inlawrev-18599	414	2	-	-	SYM
inlawrev-18599	414	3	12	12	NUM
inlawrev-18599	414	4	-	-	PUNCT
inlawrev-18599	414	5	1.07(2)(c	1.07(2)(c	NUM
inlawrev-18599	414	6	)	)	PUNCT
inlawrev-18599	414	7	(	(	PUNCT
inlawrev-18599	414	8	2013	2013	NUM
inlawrev-18599	414	9	)	)	PUNCT
inlawrev-18599	414	10	(	(	PUNCT
inlawrev-18599	414	11	emphasis	emphasis	NOUN
inlawrev-18599	414	12	added	add	VERB
inlawrev-18599	414	13	)	)	PUNCT
inlawrev-18599	414	14	.	.	PUNCT
inlawrev-18599	415	1	134	134	NUM
inlawrev-18599	415	2	.	.	PUNCT
inlawrev-18599	416	1	see	see	VERB
inlawrev-18599	416	2	blum	blum	PROPN
inlawrev-18599	416	3	&	&	CCONJ
inlawrev-18599	416	4	backstrom	backstrom	PROPN
inlawrev-18599	416	5	,	,	PUNCT
inlawrev-18599	416	6	supra	supra	PROPN
inlawrev-18599	416	7	note	note	NOUN
inlawrev-18599	416	8	81	81	NUM
inlawrev-18599	416	9	,	,	PUNCT
inlawrev-18599	416	10	at	at	ADP
inlawrev-18599	416	11	8	8	NUM
inlawrev-18599	416	12	(	(	PUNCT
inlawrev-18599	416	13	“	"	PUNCT
inlawrev-18599	416	14	[	[	X
inlawrev-18599	416	15	t]he	t]he	ADV
inlawrev-18599	416	16	business	business	NOUN
inlawrev-18599	416	17	sold	sell	VERB
inlawrev-18599	416	18	must	must	AUX
inlawrev-18599	416	19	be	be	AUX
inlawrev-18599	416	20	at	at	ADP
inlawrev-18599	416	21	a	a	DET
inlawrev-18599	416	22	separate	separate	ADJ
inlawrev-18599	416	23	location	location	NOUN
inlawrev-18599	416	24	from	from	ADP
inlawrev-18599	416	25	the	the	DET
inlawrev-18599	416	26	assets	asset	NOUN
inlawrev-18599	416	27	retained	retain	VERB
inlawrev-18599	416	28	.	.	PUNCT
inlawrev-18599	417	1	therefore	therefore	ADV
inlawrev-18599	417	2	,	,	PUNCT
inlawrev-18599	417	3	in	in	ADP
inlawrev-18599	417	4	situations	situation	NOUN
inlawrev-18599	417	5	where	where	SCONJ
inlawrev-18599	417	6	several	several	ADJ
inlawrev-18599	417	7	businesses	business	NOUN
inlawrev-18599	417	8	are	be	AUX
inlawrev-18599	417	9	headquartered	headquarter	VERB
inlawrev-18599	417	10	at	at	ADP
inlawrev-18599	417	11	the	the	DET
inlawrev-18599	417	12	same	same	ADJ
inlawrev-18599	417	13	location	location	NOUN
inlawrev-18599	417	14	for	for	ADP
inlawrev-18599	417	15	georgia	georgia	PROPN
inlawrev-18599	417	16	sales	sale	NOUN
inlawrev-18599	417	17	tax	tax	NOUN
inlawrev-18599	417	18	purposes	purpose	NOUN
inlawrev-18599	417	19	,	,	PUNCT
inlawrev-18599	417	20	the	the	DET
inlawrev-18599	417	21	sale	sale	NOUN
inlawrev-18599	417	22	of	of	ADP
inlawrev-18599	417	23	the	the	DET
inlawrev-18599	417	24	assets	asset	NOUN
inlawrev-18599	417	25	of	of	ADP
inlawrev-18599	417	26	a	a	DET
inlawrev-18599	417	27	single	single	ADJ
inlawrev-18599	417	28	business	business	NOUN
inlawrev-18599	417	29	when	when	SCONJ
inlawrev-18599	417	30	the	the	DET
inlawrev-18599	417	31	others	other	NOUN
inlawrev-18599	417	32	are	be	AUX
inlawrev-18599	417	33	retained	retain	VERB
inlawrev-18599	417	34	will	will	AUX
inlawrev-18599	417	35	not	not	PART
inlawrev-18599	417	36	qualify	qualify	VERB
inlawrev-18599	417	37	for	for	ADP
inlawrev-18599	417	38	georgia	georgia	PROPN
inlawrev-18599	417	39	’s	’s	PART
inlawrev-18599	417	40	casual	casual	ADJ
inlawrev-18599	417	41	sale	sale	NOUN
inlawrev-18599	417	42	exemption	exemption	NOUN
inlawrev-18599	417	43	.	.	PUNCT
inlawrev-18599	417	44	”	"	PUNCT
inlawrev-18599	417	45	)	)	PUNCT
inlawrev-18599	417	46	.	.	PUNCT
inlawrev-18599	418	1	135	135	NUM
inlawrev-18599	418	2	.	.	X
inlawrev-18599	418	3	ga	ga	PROPN
inlawrev-18599	418	4	.	.	PROPN
inlawrev-18599	418	5	comp	comp	PROPN
inlawrev-18599	418	6	.	.	PUNCT
inlawrev-18599	419	1	r.	r.	PROPN
inlawrev-18599	419	2	&	&	CCONJ
inlawrev-18599	419	3	regs	regs	PROPN
inlawrev-18599	419	4	.	.	PUNCT
inlawrev-18599	420	1	560	560	NUM
inlawrev-18599	420	2	-	-	SYM
inlawrev-18599	420	3	12	12	NUM
inlawrev-18599	420	4	-	-	PUNCT
inlawrev-18599	420	5	1.07(2)(c	1.07(2)(c	NUM
inlawrev-18599	420	6	)	)	PUNCT
inlawrev-18599	420	7	(	(	PUNCT
inlawrev-18599	420	8	2013	2013	NUM
inlawrev-18599	420	9	)	)	PUNCT
inlawrev-18599	420	10	(	(	PUNCT
inlawrev-18599	420	11	emphasis	emphasis	NOUN
inlawrev-18599	420	12	added	add	VERB
inlawrev-18599	420	13	)	)	PUNCT
inlawrev-18599	420	14	.	.	PUNCT
inlawrev-18599	421	1	136	136	NUM
inlawrev-18599	421	2	.	.	PUNCT
inlawrev-18599	422	1	see	see	VERB
inlawrev-18599	422	2	generally	generally	ADV
inlawrev-18599	422	3	egan	egan	PROPN
inlawrev-18599	422	4	,	,	PUNCT
inlawrev-18599	422	5	supra	supra	PROPN
inlawrev-18599	422	6	note	note	PROPN
inlawrev-18599	422	7	10	10	NUM
inlawrev-18599	422	8	,	,	PUNCT
inlawrev-18599	422	9	at	at	ADP
inlawrev-18599	422	10	917	917	NUM
inlawrev-18599	422	11	.	.	PUNCT
inlawrev-18599	423	1	137	137	NUM
inlawrev-18599	423	2	.	.	PUNCT
inlawrev-18599	424	1	see	see	VERB
inlawrev-18599	424	2	newscopters	newscopter	NOUN
inlawrev-18599	424	3	v.	v.	ADP
inlawrev-18599	424	4	blackmon	blackmon	PROPN
inlawrev-18599	424	5	,	,	PUNCT
inlawrev-18599	424	6	186	186	NUM
inlawrev-18599	424	7	s.e.2d	s.e.2d	NOUN
inlawrev-18599	424	8	759	759	NUM
inlawrev-18599	424	9	(	(	PUNCT
inlawrev-18599	424	10	ga	ga	PROPN
inlawrev-18599	424	11	.	.	PROPN
inlawrev-18599	424	12	ct	ct	PROPN
inlawrev-18599	424	13	.	.	PUNCT
inlawrev-18599	424	14	app	app	PROPN
inlawrev-18599	424	15	.	.	PROPN
inlawrev-18599	424	16	1971	1971	NUM
inlawrev-18599	424	17	)	)	PUNCT
inlawrev-18599	424	18	;	;	PUNCT
inlawrev-18599	424	19	chilivis	chilivis	PROPN
inlawrev-18599	424	20	v.	v.	PROPN
inlawrev-18599	424	21	bradley	bradley	PROPN
inlawrev-18599	424	22	,	,	PUNCT
inlawrev-18599	424	23	237	237	NUM
inlawrev-18599	424	24	s.e.2d	s.e.2d	NOUN
inlawrev-18599	424	25	200	200	NUM
inlawrev-18599	424	26	(	(	PUNCT
inlawrev-18599	424	27	ga	ga	PROPN
inlawrev-18599	424	28	.	.	PROPN
inlawrev-18599	425	1	ct	ct	PROPN
inlawrev-18599	425	2	.	.	PUNCT
inlawrev-18599	426	1	app	app	PROPN
inlawrev-18599	426	2	.	.	PROPN
inlawrev-18599	426	3	1977	1977	NUM
inlawrev-18599	426	4	)	)	PUNCT
inlawrev-18599	427	1	;	;	PUNCT
inlawrev-18599	427	2	see	see	VERB
inlawrev-18599	427	3	also	also	ADV
inlawrev-18599	427	4	john	john	PROPN
inlawrev-18599	427	5	l.	l.	PROPN
inlawrev-18599	427	6	coalson	coalson	PROPN
inlawrev-18599	427	7	,	,	PUNCT
inlawrev-18599	427	8	jr	jr	PROPN
inlawrev-18599	427	9	.	.	PROPN
inlawrev-18599	427	10	&	&	CCONJ
inlawrev-18599	427	11	kendall	kendall	PROPN
inlawrev-18599	427	12	l.	l.	PROPN
inlawrev-18599	427	13	houghton	houghton	PROPN
inlawrev-18599	427	14	,	,	PUNCT
inlawrev-18599	427	15	georgia	georgia	PROPN
inlawrev-18599	427	16	—	—	PUNCT
inlawrev-18599	427	17	definition	definition	NOUN
inlawrev-18599	427	18	of	of	ADP
inlawrev-18599	427	19	exempt	exempt	ADJ
inlawrev-18599	427	20	casual	casual	ADJ
inlawrev-18599	427	21	sale	sale	NOUN
inlawrev-18599	427	22	is	be	AUX
inlawrev-18599	427	23	tightened	tighten	VERB
inlawrev-18599	427	24	,	,	PUNCT
inlawrev-18599	427	25	j.	j.	PROPN
inlawrev-18599	427	26	multistate	multistate	PROPN
inlawrev-18599	427	27	taxation	taxation	PROPN
inlawrev-18599	427	28	&	&	CCONJ
inlawrev-18599	427	29	incentives	incentive	NOUN
inlawrev-18599	427	30	,	,	PUNCT
inlawrev-18599	427	31	sept./oct	sept./oct	NOUN
inlawrev-18599	427	32	.	.	PROPN
inlawrev-18599	427	33	1992	1992	NUM
inlawrev-18599	427	34	,	,	PUNCT
inlawrev-18599	427	35	at	at	ADP
inlawrev-18599	427	36	2	2	NUM
inlawrev-18599	427	37	.	.	NUM
inlawrev-18599	427	38	138	138	NUM
inlawrev-18599	427	39	.	.	PUNCT
inlawrev-18599	428	1	see	see	VERB
inlawrev-18599	428	2	coalson	coalson	NOUN
inlawrev-18599	428	3	&	&	CCONJ
inlawrev-18599	428	4	houghton	houghton	PROPN
inlawrev-18599	428	5	,	,	PUNCT
inlawrev-18599	428	6	supra	supra	PROPN
inlawrev-18599	428	7	note	note	NOUN
inlawrev-18599	428	8	137	137	NUM
inlawrev-18599	428	9	,	,	PUNCT
inlawrev-18599	428	10	at	at	ADP
inlawrev-18599	428	11	12	12	NUM
inlawrev-18599	428	12	(	(	PUNCT
inlawrev-18599	428	13	“	"	PUNCT
inlawrev-18599	428	14	it	it	PRON
inlawrev-18599	428	15	is	be	AUX
inlawrev-18599	428	16	unclear	unclear	ADJ
inlawrev-18599	428	17	whether	whether	SCONJ
inlawrev-18599	428	18	the	the	DET
inlawrev-18599	428	19	department	department	NOUN
inlawrev-18599	428	20	's	's	PART
inlawrev-18599	428	21	regulatory	regulatory	ADJ
inlawrev-18599	428	22	authority	authority	NOUN
inlawrev-18599	428	23	extends	extend	VERB
inlawrev-18599	428	24	this	this	PRON
inlawrev-18599	428	25	far	far	ADV
inlawrev-18599	428	26	,	,	PUNCT
inlawrev-18599	428	27	since	since	SCONJ
inlawrev-18599	428	28	the	the	DET
inlawrev-18599	428	29	georgia	georgia	PROPN
inlawrev-18599	428	30	court	court	PROPN
inlawrev-18599	428	31	of	of	ADP
inlawrev-18599	428	32	appeals	appeals	PROPN
inlawrev-18599	428	33	has	have	AUX
inlawrev-18599	428	34	previously	previously	ADV
inlawrev-18599	428	35	recognized	recognize	VERB
inlawrev-18599	428	36	a	a	DET
inlawrev-18599	428	37	core	core	NOUN
inlawrev-18599	428	38	exemption	exemption	NOUN
inlawrev-18599	428	39	for	for	ADP
inlawrev-18599	428	40	casual	casual	ADJ
inlawrev-18599	428	41	sales	sale	NOUN
inlawrev-18599	428	42	that	that	PRON
inlawrev-18599	428	43	may	may	AUX
inlawrev-18599	428	44	transcend	transcend	VERB
inlawrev-18599	428	45	the	the	DET
inlawrev-18599	428	46	restrictions	restriction	NOUN
inlawrev-18599	428	47	the	the	DET
inlawrev-18599	428	48	department	department	NOUN
inlawrev-18599	428	49	of	of	ADP
inlawrev-18599	428	50	revenue	revenue	NOUN
inlawrev-18599	428	51	has	have	AUX
inlawrev-18599	428	52	attempted	attempt	VERB
inlawrev-18599	428	53	to	to	PART
inlawrev-18599	428	54	create	create	VERB
inlawrev-18599	428	55	and	and	CCONJ
inlawrev-18599	428	56	enforce	enforce	VERB
inlawrev-18599	428	57	by	by	ADP
inlawrev-18599	428	58	regulation	regulation	NOUN
inlawrev-18599	428	59	.	.	PUNCT
inlawrev-18599	428	60	”	"	PUNCT
inlawrev-18599	428	61	)	)	PUNCT
inlawrev-18599	428	62	.	.	PUNCT
inlawrev-18599	429	1	139	139	NUM
inlawrev-18599	429	2	.	.	PUNCT
inlawrev-18599	430	1	see	see	VERB
inlawrev-18599	430	2	coalson	coalson	NOUN
inlawrev-18599	430	3	&	&	CCONJ
inlawrev-18599	430	4	houghton	houghton	PROPN
inlawrev-18599	430	5	,	,	PUNCT
inlawrev-18599	430	6	supra	supra	PROPN
inlawrev-18599	430	7	note	note	NOUN
inlawrev-18599	430	8	137	137	NUM
inlawrev-18599	430	9	,	,	PUNCT
inlawrev-18599	430	10	at	at	ADP
inlawrev-18599	430	11	2	2	NUM
inlawrev-18599	430	12	.	.	NOUN
inlawrev-18599	430	13	140	140	NUM
inlawrev-18599	430	14	.	.	PUNCT
inlawrev-18599	431	1	see	see	VERB
inlawrev-18599	431	2	infra	infra	NOUN
inlawrev-18599	431	3	notes	note	VERB
inlawrev-18599	431	4	141	141	NUM
inlawrev-18599	431	5	-	-	SYM
inlawrev-18599	431	6	43	43	NUM
inlawrev-18599	431	7	and	and	CCONJ
inlawrev-18599	431	8	accompanying	accompany	VERB
inlawrev-18599	431	9	text	text	NOUN
inlawrev-18599	431	10	.	.	PUNCT
inlawrev-18599	432	1	2015	2015	NUM
inlawrev-18599	432	2	]	]	PUNCT
inlawrev-18599	432	3	asset	asset	NOUN
inlawrev-18599	432	4	acquisitions	acquisition	NOUN
inlawrev-18599	432	5	569	569	NUM
inlawrev-18599	432	6	property	property	NOUN
inlawrev-18599	432	7	.	.	PUNCT
inlawrev-18599	433	1	”141	”141	NOUN
inlawrev-18599	433	2	there	there	PRON
inlawrev-18599	433	3	are	be	VERB
inlawrev-18599	433	4	several	several	ADJ
inlawrev-18599	433	5	types	type	NOUN
inlawrev-18599	433	6	of	of	ADP
inlawrev-18599	433	7	transactions	transaction	NOUN
inlawrev-18599	433	8	that	that	PRON
inlawrev-18599	433	9	meet	meet	VERB
inlawrev-18599	433	10	the	the	DET
inlawrev-18599	433	11	definition	definition	NOUN
inlawrev-18599	433	12	of	of	ADP
inlawrev-18599	433	13	occasional	occasional	ADJ
inlawrev-18599	433	14	sale.142	sale.142	PROPN
inlawrev-18599	433	15	with	with	ADP
inlawrev-18599	433	16	respect	respect	NOUN
inlawrev-18599	433	17	to	to	ADP
inlawrev-18599	433	18	asset	asset	NOUN
inlawrev-18599	433	19	sales	sale	NOUN
inlawrev-18599	433	20	,	,	PUNCT
inlawrev-18599	433	21	section	section	NOUN
inlawrev-18599	433	22	63	63	NUM
inlawrev-18599	433	23	-	-	SYM
inlawrev-18599	433	24	3622k(b)(5	3622k(b)(5	NUM
inlawrev-18599	433	25	)	)	PUNCT
inlawrev-18599	433	26	of	of	ADP
inlawrev-18599	433	27	the	the	DET
inlawrev-18599	433	28	idaho	idaho	PROPN
inlawrev-18599	433	29	code	code	NOUN
inlawrev-18599	433	30	is	be	AUX
inlawrev-18599	433	31	applicable	applicable	ADJ
inlawrev-18599	433	32	.	.	PUNCT
inlawrev-18599	434	1	this	this	DET
inlawrev-18599	434	2	section	section	NOUN
inlawrev-18599	434	3	provides	provide	VERB
inlawrev-18599	434	4	that	that	SCONJ
inlawrev-18599	434	5	the	the	DET
inlawrev-18599	434	6	following	follow	VERB
inlawrev-18599	434	7	is	be	AUX
inlawrev-18599	434	8	exempt	exempt	ADJ
inlawrev-18599	434	9	:	:	PUNCT
inlawrev-18599	434	10	the	the	DET
inlawrev-18599	434	11	sale	sale	NOUN
inlawrev-18599	434	12	of	of	ADP
inlawrev-18599	434	13	substantially	substantially	ADV
inlawrev-18599	434	14	all	all	PRON
inlawrev-18599	434	15	of	of	ADP
inlawrev-18599	434	16	the	the	DET
inlawrev-18599	434	17	operating	operate	VERB
inlawrev-18599	434	18	assets	asset	NOUN
inlawrev-18599	434	19	of	of	ADP
inlawrev-18599	434	20	a	a	DET
inlawrev-18599	434	21	business	business	NOUN
inlawrev-18599	434	22	or	or	CCONJ
inlawrev-18599	434	23	of	of	ADP
inlawrev-18599	434	24	a	a	DET
inlawrev-18599	434	25	separate	separate	ADJ
inlawrev-18599	434	26	division	division	NOUN
inlawrev-18599	434	27	,	,	PUNCT
inlawrev-18599	434	28	branch	branch	NOUN
inlawrev-18599	434	29	,	,	PUNCT
inlawrev-18599	434	30	or	or	CCONJ
inlawrev-18599	434	31	identifiable	identifiable	ADJ
inlawrev-18599	434	32	segment	segment	NOUN
inlawrev-18599	434	33	to	to	ADP
inlawrev-18599	434	34	a	a	DET
inlawrev-18599	434	35	buyer	buyer	NOUN
inlawrev-18599	434	36	who	who	PRON
inlawrev-18599	434	37	continues	continue	VERB
inlawrev-18599	434	38	operation	operation	NOUN
inlawrev-18599	434	39	of	of	ADP
inlawrev-18599	434	40	the	the	DET
inlawrev-18599	434	41	business	business	NOUN
inlawrev-18599	434	42	.	.	PUNCT
inlawrev-18599	435	1	for	for	ADP
inlawrev-18599	435	2	the	the	DET
inlawrev-18599	435	3	purposes	purpose	NOUN
inlawrev-18599	435	4	of	of	ADP
inlawrev-18599	435	5	this	this	DET
inlawrev-18599	435	6	subsection	subsection	NOUN
inlawrev-18599	435	7	,	,	PUNCT
inlawrev-18599	435	8	a	a	DET
inlawrev-18599	435	9	“	"	PUNCT
inlawrev-18599	435	10	separate	separate	ADJ
inlawrev-18599	435	11	division	division	NOUN
inlawrev-18599	435	12	,	,	PUNCT
inlawrev-18599	435	13	branch	branch	NOUN
inlawrev-18599	435	14	,	,	PUNCT
inlawrev-18599	435	15	or	or	CCONJ
inlawrev-18599	435	16	identifiable	identifiable	ADJ
inlawrev-18599	435	17	segment	segment	NOUN
inlawrev-18599	435	18	”	"	PUNCT
inlawrev-18599	435	19	shall	shall	AUX
inlawrev-18599	435	20	be	be	AUX
inlawrev-18599	435	21	deemed	deem	VERB
inlawrev-18599	435	22	to	to	PART
inlawrev-18599	435	23	exist	exist	VERB
inlawrev-18599	435	24	if	if	SCONJ
inlawrev-18599	435	25	,	,	PUNCT
inlawrev-18599	435	26	prior	prior	ADV
inlawrev-18599	435	27	to	to	ADP
inlawrev-18599	435	28	its	its	PRON
inlawrev-18599	435	29	sale	sale	NOUN
inlawrev-18599	435	30	the	the	DET
inlawrev-18599	435	31	income	income	NOUN
inlawrev-18599	435	32	and	and	CCONJ
inlawrev-18599	435	33	expenses	expense	NOUN
inlawrev-18599	435	34	attributable	attributable	ADJ
inlawrev-18599	435	35	to	to	ADP
inlawrev-18599	435	36	such	such	ADJ
inlawrev-18599	435	37	“	"	PUNCT
inlawrev-18599	435	38	separate	separate	ADJ
inlawrev-18599	435	39	division	division	NOUN
inlawrev-18599	435	40	,	,	PUNCT
inlawrev-18599	435	41	branch	branch	NOUN
inlawrev-18599	435	42	,	,	PUNCT
inlawrev-18599	435	43	or	or	CCONJ
inlawrev-18599	435	44	identifiable	identifiable	ADJ
inlawrev-18599	435	45	segment	segment	NOUN
inlawrev-18599	435	46	”	"	PUNCT
inlawrev-18599	435	47	could	could	AUX
inlawrev-18599	435	48	be	be	AUX
inlawrev-18599	435	49	separately	separately	ADV
inlawrev-18599	435	50	ascertained	ascertain	VERB
inlawrev-18599	435	51	from	from	ADP
inlawrev-18599	435	52	the	the	DET
inlawrev-18599	435	53	books	book	NOUN
inlawrev-18599	435	54	of	of	ADP
inlawrev-18599	435	55	accounts	account	NOUN
inlawrev-18599	435	56	and	and	CCONJ
inlawrev-18599	435	57	records.143	records.143	PROPN
inlawrev-18599	435	58	idaho	idaho	PROPN
inlawrev-18599	435	59	’s	’s	PART
inlawrev-18599	435	60	occasional	occasional	ADJ
inlawrev-18599	435	61	sale	sale	NOUN
inlawrev-18599	435	62	exemption	exemption	NOUN
inlawrev-18599	435	63	is	be	AUX
inlawrev-18599	435	64	similar	similar	ADJ
inlawrev-18599	435	65	to	to	ADP
inlawrev-18599	435	66	the	the	DET
inlawrev-18599	435	67	baseline	baseline	PROPN
inlawrev-18599	435	68	model	model	NOUN
inlawrev-18599	435	69	exemption	exemption	NOUN
inlawrev-18599	435	70	with	with	ADP
inlawrev-18599	435	71	one	one	NUM
inlawrev-18599	435	72	critical	critical	ADJ
inlawrev-18599	435	73	distinction	distinction	NOUN
inlawrev-18599	435	74	that	that	PRON
inlawrev-18599	435	75	causes	cause	VERB
inlawrev-18599	435	76	idaho	idaho	PROPN
inlawrev-18599	435	77	to	to	PART
inlawrev-18599	435	78	fit	fit	VERB
inlawrev-18599	435	79	within	within	ADP
inlawrev-18599	435	80	the	the	DET
inlawrev-18599	435	81	trap	trap	NOUN
inlawrev-18599	435	82	for	for	ADP
inlawrev-18599	435	83	the	the	DET
inlawrev-18599	435	84	unwary	unwary	ADJ
inlawrev-18599	435	85	category.144	category.144	NOUN
inlawrev-18599	435	86	the	the	DET
inlawrev-18599	435	87	distinction	distinction	NOUN
inlawrev-18599	435	88	is	be	AUX
inlawrev-18599	435	89	idaho	idaho	PROPN
inlawrev-18599	435	90	’s	’s	PART
inlawrev-18599	435	91	requirement	requirement	NOUN
inlawrev-18599	435	92	that	that	SCONJ
inlawrev-18599	435	93	the	the	DET
inlawrev-18599	435	94	buyer	buyer	NOUN
inlawrev-18599	435	95	must	must	AUX
inlawrev-18599	435	96	continue	continue	VERB
inlawrev-18599	435	97	to	to	PART
inlawrev-18599	435	98	operate	operate	VERB
inlawrev-18599	435	99	the	the	DET
inlawrev-18599	435	100	purchased	purchase	VERB
inlawrev-18599	435	101	business	business	NOUN
inlawrev-18599	435	102	in	in	ADP
inlawrev-18599	435	103	the	the	DET
inlawrev-18599	435	104	same	same	ADJ
inlawrev-18599	435	105	form.145	form.145	NOUN
inlawrev-18599	435	106	more	more	ADV
inlawrev-18599	435	107	specifically	specifically	ADV
inlawrev-18599	435	108	,	,	PUNCT
inlawrev-18599	435	109	section	section	NOUN
inlawrev-18599	435	110	35.01.02.099(03	35.01.02.099(03	NUM
inlawrev-18599	435	111	)	)	PUNCT
inlawrev-18599	435	112	of	of	ADP
inlawrev-18599	435	113	the	the	DET
inlawrev-18599	435	114	idaho	idaho	PROPN
inlawrev-18599	435	115	administrative	administrative	PROPN
inlawrev-18599	435	116	rules	rule	NOUN
inlawrev-18599	435	117	provides	provide	VERB
inlawrev-18599	435	118	that	that	DET
inlawrev-18599	435	119	occasional	occasional	ADJ
inlawrev-18599	435	120	sale	sale	NOUN
inlawrev-18599	435	121	treatment	treatment	NOUN
inlawrev-18599	435	122	will	will	AUX
inlawrev-18599	435	123	result	result	VERB
inlawrev-18599	435	124	only	only	ADV
inlawrev-18599	435	125	if	if	SCONJ
inlawrev-18599	435	126	the	the	DET
inlawrev-18599	435	127	“	"	PUNCT
inlawrev-18599	435	128	purchaser	purchaser	NOUN
inlawrev-18599	435	129	continues	continue	VERB
inlawrev-18599	435	130	the	the	DET
inlawrev-18599	435	131	same	same	ADJ
inlawrev-18599	435	132	type	type	NOUN
inlawrev-18599	435	133	of	of	ADP
inlawrev-18599	435	134	business	business	NOUN
inlawrev-18599	435	135	operation	operation	NOUN
inlawrev-18599	435	136	.	.	PUNCT
inlawrev-18599	435	137	”146	”146	PUNCT
inlawrev-18599	436	1	this	this	DET
inlawrev-18599	436	2	requirement	requirement	NOUN
inlawrev-18599	436	3	would	would	AUX
inlawrev-18599	436	4	appear	appear	VERB
inlawrev-18599	436	5	to	to	PART
inlawrev-18599	436	6	preclude	preclude	VERB
inlawrev-18599	436	7	a	a	DET
inlawrev-18599	436	8	buyer	buyer	NOUN
inlawrev-18599	436	9	from	from	ADP
inlawrev-18599	436	10	purchasing	purchase	VERB
inlawrev-18599	436	11	a	a	DET
inlawrev-18599	436	12	business	business	NOUN
inlawrev-18599	436	13	and	and	CCONJ
inlawrev-18599	436	14	then	then	ADV
inlawrev-18599	436	15	using	use	VERB
inlawrev-18599	436	16	the	the	DET
inlawrev-18599	436	17	purchased	purchase	VERB
inlawrev-18599	436	18	assets	asset	NOUN
inlawrev-18599	436	19	in	in	ADP
inlawrev-18599	436	20	another	another	DET
inlawrev-18599	436	21	business	business	NOUN
inlawrev-18599	436	22	or	or	CCONJ
inlawrev-18599	436	23	using	use	VERB
inlawrev-18599	436	24	the	the	DET
inlawrev-18599	436	25	purchased	purchase	VERB
inlawrev-18599	436	26	assets	asset	NOUN
inlawrev-18599	436	27	in	in	ADP
inlawrev-18599	436	28	a	a	DET
inlawrev-18599	436	29	way	way	NOUN
inlawrev-18599	436	30	different	different	ADJ
inlawrev-18599	436	31	from	from	ADP
inlawrev-18599	436	32	that	that	PRON
inlawrev-18599	436	33	of	of	ADP
inlawrev-18599	436	34	the	the	DET
inlawrev-18599	436	35	seller.147	seller.147	NOUN
inlawrev-18599	436	36	this	this	PRON
inlawrev-18599	436	37	means	mean	VERB
inlawrev-18599	436	38	the	the	DET
inlawrev-18599	436	39	parties	party	NOUN
inlawrev-18599	436	40	to	to	ADP
inlawrev-18599	436	41	an	an	DET
inlawrev-18599	436	42	asset	asset	NOUN
inlawrev-18599	436	43	sale	sale	NOUN
inlawrev-18599	436	44	should	should	AUX
inlawrev-18599	436	45	ensure	ensure	VERB
inlawrev-18599	436	46	that	that	SCONJ
inlawrev-18599	436	47	the	the	DET
inlawrev-18599	436	48	buyer	buyer	NOUN
inlawrev-18599	436	49	will	will	AUX
inlawrev-18599	436	50	continue	continue	VERB
inlawrev-18599	436	51	to	to	PART
inlawrev-18599	436	52	operate	operate	VERB
inlawrev-18599	436	53	the	the	DET
inlawrev-18599	436	54	target	target	NOUN
inlawrev-18599	436	55	business	business	NOUN
inlawrev-18599	436	56	in	in	ADP
inlawrev-18599	436	57	the	the	DET
inlawrev-18599	436	58	same	same	ADJ
inlawrev-18599	436	59	manner	manner	NOUN
inlawrev-18599	436	60	in	in	ADP
inlawrev-18599	436	61	order	order	NOUN
inlawrev-18599	436	62	for	for	ADP
inlawrev-18599	436	63	the	the	DET
inlawrev-18599	436	64	occasional	occasional	ADJ
inlawrev-18599	436	65	sale	sale	NOUN
inlawrev-18599	436	66	exemption	exemption	NOUN
inlawrev-18599	436	67	to	to	PART
inlawrev-18599	436	68	not	not	PART
inlawrev-18599	436	69	be	be	AUX
inlawrev-18599	436	70	lost	lose	VERB
inlawrev-18599	436	71	.	.	PUNCT
inlawrev-18599	437	1	the	the	DET
inlawrev-18599	437	2	seller	seller	NOUN
inlawrev-18599	437	3	might	might	AUX
inlawrev-18599	437	4	consider	consider	VERB
inlawrev-18599	437	5	obtaining	obtain	VERB
inlawrev-18599	437	6	a	a	DET
inlawrev-18599	437	7	representation	representation	NOUN
inlawrev-18599	437	8	from	from	ADP
inlawrev-18599	437	9	the	the	DET
inlawrev-18599	437	10	buyer	buyer	NOUN
inlawrev-18599	437	11	in	in	ADP
inlawrev-18599	437	12	the	the	DET
inlawrev-18599	437	13	asset	asset	NOUN
inlawrev-18599	437	14	purchase	purchase	NOUN
inlawrev-18599	437	15	agreement	agreement	NOUN
inlawrev-18599	437	16	that	that	PRON
inlawrev-18599	437	17	the	the	DET
inlawrev-18599	437	18	buyer	buyer	NOUN
inlawrev-18599	437	19	will	will	AUX
inlawrev-18599	437	20	continue	continue	VERB
inlawrev-18599	437	21	to	to	PART
inlawrev-18599	437	22	operate	operate	VERB
inlawrev-18599	437	23	the	the	DET
inlawrev-18599	437	24	purchased	purchase	VERB
inlawrev-18599	437	25	business	business	NOUN
inlawrev-18599	437	26	in	in	ADP
inlawrev-18599	437	27	the	the	DET
inlawrev-18599	437	28	same	same	ADJ
inlawrev-18599	437	29	way	way	NOUN
inlawrev-18599	437	30	as	as	ADP
inlawrev-18599	437	31	that	that	PRON
inlawrev-18599	437	32	of	of	ADP
inlawrev-18599	437	33	the	the	DET
inlawrev-18599	437	34	seller	seller	NOUN
inlawrev-18599	437	35	.	.	PUNCT
inlawrev-18599	438	1	additionally	additionally	ADV
inlawrev-18599	438	2	,	,	PUNCT
inlawrev-18599	438	3	the	the	DET
inlawrev-18599	438	4	parties	party	NOUN
inlawrev-18599	438	5	might	might	AUX
inlawrev-18599	438	6	want	want	VERB
inlawrev-18599	438	7	to	to	PART
inlawrev-18599	438	8	specify	specify	VERB
inlawrev-18599	438	9	for	for	ADP
inlawrev-18599	438	10	how	how	SCONJ
inlawrev-18599	438	11	long	long	ADV
inlawrev-18599	438	12	the	the	DET
inlawrev-18599	438	13	buyer	buyer	NOUN
inlawrev-18599	438	14	must	must	AUX
inlawrev-18599	438	15	continue	continue	VERB
inlawrev-18599	438	16	to	to	PART
inlawrev-18599	438	17	operate	operate	VERB
inlawrev-18599	438	18	the	the	DET
inlawrev-18599	438	19	business	business	NOUN
inlawrev-18599	438	20	.	.	PUNCT
inlawrev-18599	439	1	141	141	NUM
inlawrev-18599	439	2	.	.	PUNCT
inlawrev-18599	439	3	idaho	idaho	PROPN
inlawrev-18599	439	4	code	code	PROPN
inlawrev-18599	439	5	ann	ann	PROPN
inlawrev-18599	439	6	.	.	PUNCT
inlawrev-18599	440	1	§	§	PROPN
inlawrev-18599	440	2	63	63	NUM
inlawrev-18599	440	3	-	-	SYM
inlawrev-18599	440	4	3622k(a	3622k(a	NUM
inlawrev-18599	440	5	)	)	PUNCT
inlawrev-18599	440	6	(	(	PUNCT
inlawrev-18599	440	7	2014	2014	NUM
inlawrev-18599	440	8	)	)	PUNCT
inlawrev-18599	440	9	;	;	PUNCT
inlawrev-18599	440	10	see	see	VERB
inlawrev-18599	440	11	also	also	ADV
inlawrev-18599	440	12	idaho	idaho	PROPN
inlawrev-18599	440	13	admin	admin	PROPN
inlawrev-18599	440	14	.	.	PUNCT
inlawrev-18599	441	1	code	code	PROPN
inlawrev-18599	441	2	r.	r.	PROPN
inlawrev-18599	441	3	35.01.02.099	35.01.02.099	PROPN
inlawrev-18599	441	4	(	(	PUNCT
inlawrev-18599	441	5	2014	2014	NUM
inlawrev-18599	441	6	)	)	PUNCT
inlawrev-18599	441	7	.	.	PUNCT
inlawrev-18599	442	1	142	142	NUM
inlawrev-18599	442	2	.	.	PUNCT
inlawrev-18599	443	1	idaho	idaho	PROPN
inlawrev-18599	443	2	code	code	PROPN
inlawrev-18599	443	3	ann	ann	PROPN
inlawrev-18599	443	4	.	.	PUNCT
inlawrev-18599	444	1	§	§	PROPN
inlawrev-18599	444	2	63	63	NUM
inlawrev-18599	444	3	-	-	SYM
inlawrev-18599	444	4	3622k(b	3622k(b	NUM
inlawrev-18599	444	5	)	)	PUNCT
inlawrev-18599	444	6	(	(	PUNCT
inlawrev-18599	444	7	2014	2014	NUM
inlawrev-18599	444	8	)	)	PUNCT
inlawrev-18599	444	9	.	.	PUNCT
inlawrev-18599	445	1	143	143	X
inlawrev-18599	445	2	.	.	PUNCT
inlawrev-18599	446	1	i	i	PRON
inlawrev-18599	446	2	d.	d.	PROPN
inlawrev-18599	446	3	§	§	PROPN
inlawrev-18599	446	4	63	63	NUM
inlawrev-18599	446	5	-	-	SYM
inlawrev-18599	446	6	3622k(b)(5	3622k(b)(5	NUM
inlawrev-18599	446	7	)	)	PUNCT
inlawrev-18599	446	8	;	;	PUNCT
inlawrev-18599	446	9	see	see	VERB
inlawrev-18599	446	10	also	also	ADV
inlawrev-18599	446	11	idaho	idaho	PROPN
inlawrev-18599	446	12	admin	admin	PROPN
inlawrev-18599	446	13	.	.	PUNCT
inlawrev-18599	447	1	code	code	PROPN
inlawrev-18599	447	2	r.	r.	PROPN
inlawrev-18599	447	3	35.01.02.099(03)(a	35.01.02.099(03)(a	NUM
inlawrev-18599	447	4	)	)	PUNCT
inlawrev-18599	447	5	(	(	PUNCT
inlawrev-18599	447	6	2013	2013	NUM
inlawrev-18599	447	7	)	)	PUNCT
inlawrev-18599	447	8	(	(	PUNCT
inlawrev-18599	447	9	providing	provide	VERB
inlawrev-18599	447	10	that	that	DET
inlawrev-18599	447	11	occasional	occasional	ADJ
inlawrev-18599	447	12	sale	sale	NOUN
inlawrev-18599	447	13	treatment	treatment	NOUN
inlawrev-18599	447	14	will	will	AUX
inlawrev-18599	447	15	only	only	ADV
inlawrev-18599	447	16	result	result	VERB
inlawrev-18599	447	17	if	if	SCONJ
inlawrev-18599	447	18	the	the	DET
inlawrev-18599	447	19	“	"	PUNCT
inlawrev-18599	447	20	purchaser	purchaser	NOUN
inlawrev-18599	447	21	continues	continue	VERB
inlawrev-18599	447	22	the	the	DET
inlawrev-18599	447	23	same	same	ADJ
inlawrev-18599	447	24	type	type	NOUN
inlawrev-18599	447	25	of	of	ADP
inlawrev-18599	447	26	business	business	NOUN
inlawrev-18599	447	27	operation	operation	NOUN
inlawrev-18599	447	28	.	.	PUNCT
inlawrev-18599	447	29	”	"	PUNCT
inlawrev-18599	447	30	)	)	PUNCT
inlawrev-18599	447	31	.	.	PUNCT
inlawrev-18599	448	1	the	the	DET
inlawrev-18599	448	2	example	example	NOUN
inlawrev-18599	448	3	given	give	VERB
inlawrev-18599	448	4	in	in	ADP
inlawrev-18599	448	5	the	the	DET
inlawrev-18599	448	6	regulations	regulation	NOUN
inlawrev-18599	448	7	provides	provide	VERB
inlawrev-18599	448	8	:	:	PUNCT
inlawrev-18599	448	9	“	"	PUNCT
inlawrev-18599	448	10	corporation	corporation	NOUN
inlawrev-18599	448	11	x	x	PUNCT
inlawrev-18599	448	12	sells	sell	VERB
inlawrev-18599	448	13	its	its	PRON
inlawrev-18599	448	14	entire	entire	ADJ
inlawrev-18599	448	15	wood	wood	NOUN
inlawrev-18599	448	16	products	product	NOUN
inlawrev-18599	448	17	division	division	NOUN
inlawrev-18599	448	18	to	to	ADP
inlawrev-18599	448	19	corporation	corporation	PROPN
inlawrev-18599	448	20	y	y	PROPN
inlawrev-18599	448	21	,	,	PUNCT
inlawrev-18599	448	22	which	which	PRON
inlawrev-18599	448	23	continues	continue	VERB
inlawrev-18599	448	24	to	to	PART
inlawrev-18599	448	25	operate	operate	VERB
inlawrev-18599	448	26	it	it	PRON
inlawrev-18599	448	27	in	in	ADP
inlawrev-18599	448	28	substantially	substantially	ADV
inlawrev-18599	448	29	the	the	DET
inlawrev-18599	448	30	same	same	ADJ
inlawrev-18599	448	31	form	form	NOUN
inlawrev-18599	448	32	.	.	PUNCT
inlawrev-18599	449	1	the	the	DET
inlawrev-18599	449	2	transaction	transaction	NOUN
inlawrev-18599	449	3	qualifies	qualify	VERB
inlawrev-18599	449	4	for	for	ADP
inlawrev-18599	449	5	an	an	DET
inlawrev-18599	449	6	occasional	occasional	ADJ
inlawrev-18599	449	7	sale	sale	NOUN
inlawrev-18599	449	8	exemption	exemption	NOUN
inlawrev-18599	449	9	.	.	PUNCT
inlawrev-18599	449	10	”	"	PUNCT
inlawrev-18599	450	1	i	i	PRON
inlawrev-18599	450	2	d.	d.	PROPN
inlawrev-18599	450	3	r.	r.	PROPN
inlawrev-18599	450	4	35.01.02.099(03)(c	35.01.02.099(03)(c	NUM
inlawrev-18599	450	5	)	)	PUNCT
inlawrev-18599	450	6	;	;	PUNCT
inlawrev-18599	450	7	see	see	VERB
inlawrev-18599	450	8	also	also	ADV
inlawrev-18599	450	9	stern	stern	ADJ
inlawrev-18599	450	10	supra	supra	PROPN
inlawrev-18599	450	11	note	note	NOUN
inlawrev-18599	450	12	24	24	NUM
inlawrev-18599	450	13	,	,	PUNCT
inlawrev-18599	450	14	at	at	ADP
inlawrev-18599	450	15	52	52	NUM
inlawrev-18599	450	16	.	.	PUNCT
inlawrev-18599	451	1	144	144	NUM
inlawrev-18599	451	2	.	.	PUNCT
inlawrev-18599	452	1	see	see	VERB
inlawrev-18599	452	2	supra	supra	PROPN
inlawrev-18599	452	3	note	note	PROPN
inlawrev-18599	452	4	41	41	NUM
inlawrev-18599	452	5	and	and	CCONJ
inlawrev-18599	452	6	accompanying	accompany	VERB
inlawrev-18599	452	7	text	text	NOUN
inlawrev-18599	452	8	.	.	PUNCT
inlawrev-18599	453	1	145	145	NUM
inlawrev-18599	453	2	.	.	PUNCT
inlawrev-18599	454	1	see	see	VERB
inlawrev-18599	454	2	supra	supra	PROPN
inlawrev-18599	454	3	note	note	PROPN
inlawrev-18599	454	4	143	143	NUM
inlawrev-18599	454	5	and	and	CCONJ
inlawrev-18599	454	6	accompanying	accompany	VERB
inlawrev-18599	454	7	text	text	NOUN
inlawrev-18599	454	8	;	;	PUNCT
inlawrev-18599	454	9	see	see	VERB
inlawrev-18599	454	10	also	also	ADV
inlawrev-18599	454	11	ria	ria	PROPN
inlawrev-18599	454	12	checkpoint	checkpoint	NOUN
inlawrev-18599	454	13	,	,	PUNCT
inlawrev-18599	454	14	supra	supra	PROPN
inlawrev-18599	454	15	note	note	NOUN
inlawrev-18599	454	16	72	72	NUM
inlawrev-18599	454	17	.	.	PUNCT
inlawrev-18599	455	1	146	146	NUM
inlawrev-18599	455	2	.	.	PUNCT
inlawrev-18599	456	1	idaho	idaho	PROPN
inlawrev-18599	456	2	admin	admin	PROPN
inlawrev-18599	456	3	code	code	PROPN
inlawrev-18599	456	4	r.	r.	PROPN
inlawrev-18599	456	5	35.01.02.099(03)(2013	35.01.02.099(03)(2013	NUM
inlawrev-18599	456	6	)	)	PUNCT
inlawrev-18599	456	7	;	;	PUNCT
inlawrev-18599	456	8	see	see	VERB
inlawrev-18599	456	9	also	also	ADV
inlawrev-18599	456	10	supra	supra	PROPN
inlawrev-18599	456	11	note	note	VERB
inlawrev-18599	456	12	143	143	NUM
inlawrev-18599	456	13	and	and	CCONJ
inlawrev-18599	456	14	accompanying	accompany	VERB
inlawrev-18599	456	15	text	text	NOUN
inlawrev-18599	456	16	.	.	PUNCT
inlawrev-18599	457	1	147	147	NUM
inlawrev-18599	457	2	.	.	PUNCT
inlawrev-18599	458	1	see	see	VERB
inlawrev-18599	458	2	idaho	idaho	PROPN
inlawrev-18599	458	3	admin	admin	PROPN
inlawrev-18599	458	4	.	.	PUNCT
inlawrev-18599	459	1	code	code	PROPN
inlawrev-18599	459	2	r.	r.	PROPN
inlawrev-18599	459	3	35.01.02.099(.03	35.01.02.099(.03	NUM
inlawrev-18599	459	4	)	)	PUNCT
inlawrev-18599	459	5	(	(	PUNCT
inlawrev-18599	459	6	2013	2013	NUM
inlawrev-18599	459	7	)	)	PUNCT
inlawrev-18599	459	8	;	;	PUNCT
inlawrev-18599	459	9	see	see	VERB
inlawrev-18599	459	10	also	also	ADV
inlawrev-18599	459	11	stern	stern	ADJ
inlawrev-18599	459	12	,	,	PUNCT
inlawrev-18599	459	13	supra	supra	ADJ
inlawrev-18599	459	14	note	note	NOUN
inlawrev-18599	459	15	24	24	NUM
inlawrev-18599	459	16	,	,	PUNCT
inlawrev-18599	459	17	at	at	ADP
inlawrev-18599	459	18	52	52	NUM
inlawrev-18599	459	19	.	.	PUNCT
inlawrev-18599	460	1	570	570	NUM
inlawrev-18599	460	2	indiana	indiana	PROPN
inlawrev-18599	460	3	law	law	NOUN
inlawrev-18599	460	4	review	review	NOUN
inlawrev-18599	461	1	[	[	X
inlawrev-18599	461	2	vol	vol	NOUN
inlawrev-18599	461	3	.	.	PUNCT
inlawrev-18599	461	4	48:551	48:551	NUM
inlawrev-18599	462	1	h.	h.	PROPN
inlawrev-18599	462	2	illinois	illinois	PROPN
inlawrev-18599	462	3	the	the	DET
inlawrev-18599	462	4	illinois	illinois	PROPN
inlawrev-18599	462	5	retailer	retailer	NOUN
inlawrev-18599	462	6	’s	’s	PART
inlawrev-18599	462	7	occupation	occupation	NOUN
inlawrev-18599	462	8	tax	tax	NOUN
inlawrev-18599	462	9	does	do	AUX
inlawrev-18599	462	10	not	not	PART
inlawrev-18599	462	11	apply	apply	VERB
inlawrev-18599	462	12	to	to	ADP
inlawrev-18599	462	13	occasional	occasional	ADJ
inlawrev-18599	462	14	or	or	CCONJ
inlawrev-18599	462	15	isolated	isolated	ADJ
inlawrev-18599	462	16	sales	sale	NOUN
inlawrev-18599	462	17	in	in	ADP
inlawrev-18599	462	18	certain	certain	ADJ
inlawrev-18599	462	19	circumstances.148	circumstances.148	NOUN
inlawrev-18599	462	20	applicable	applicable	ADJ
inlawrev-18599	462	21	to	to	ADP
inlawrev-18599	462	22	asset	asset	NOUN
inlawrev-18599	462	23	sales	sale	NOUN
inlawrev-18599	462	24	is	be	AUX
inlawrev-18599	462	25	chapter	chapter	NOUN
inlawrev-18599	462	26	35	35	NUM
inlawrev-18599	462	27	,	,	PUNCT
inlawrev-18599	462	28	act	act	VERB
inlawrev-18599	462	29	120/1	120/1	NUM
inlawrev-18599	462	30	of	of	ADP
inlawrev-18599	462	31	the	the	DET
inlawrev-18599	462	32	illinois	illinois	PROPN
inlawrev-18599	462	33	compiled	compile	VERB
inlawrev-18599	462	34	statutes	statute	NOUN
inlawrev-18599	462	35	,	,	PUNCT
inlawrev-18599	462	36	which	which	PRON
inlawrev-18599	462	37	provides	provide	VERB
inlawrev-18599	462	38	:	:	PUNCT
inlawrev-18599	462	39	[	[	X
inlawrev-18599	462	40	t]he	t]he	ADV
inlawrev-18599	462	41	isolated	isolated	ADJ
inlawrev-18599	462	42	or	or	CCONJ
inlawrev-18599	462	43	occasional	occasional	ADJ
inlawrev-18599	462	44	sale	sale	NOUN
inlawrev-18599	462	45	of	of	ADP
inlawrev-18599	462	46	tangible	tangible	ADJ
inlawrev-18599	462	47	personal	personal	ADJ
inlawrev-18599	462	48	property	property	NOUN
inlawrev-18599	462	49	at	at	ADP
inlawrev-18599	462	50	retail	retail	NOUN
inlawrev-18599	462	51	by	by	ADP
inlawrev-18599	462	52	a	a	DET
inlawrev-18599	462	53	person	person	NOUN
inlawrev-18599	462	54	who	who	PRON
inlawrev-18599	462	55	does	do	AUX
inlawrev-18599	462	56	not	not	PART
inlawrev-18599	462	57	hold	hold	VERB
inlawrev-18599	462	58	himself	himself	PRON
inlawrev-18599	462	59	out	out	ADP
inlawrev-18599	462	60	as	as	ADP
inlawrev-18599	462	61	being	be	AUX
inlawrev-18599	462	62	engaged	engage	VERB
inlawrev-18599	462	63	(	(	PUNCT
inlawrev-18599	462	64	or	or	CCONJ
inlawrev-18599	462	65	who	who	PRON
inlawrev-18599	462	66	does	do	AUX
inlawrev-18599	462	67	not	not	PART
inlawrev-18599	462	68	habitually	habitually	ADV
inlawrev-18599	462	69	engage	engage	VERB
inlawrev-18599	462	70	)	)	PUNCT
inlawrev-18599	462	71	in	in	ADP
inlawrev-18599	462	72	selling	sell	VERB
inlawrev-18599	462	73	such	such	ADJ
inlawrev-18599	462	74	tangible	tangible	ADJ
inlawrev-18599	462	75	personal	personal	ADJ
inlawrev-18599	462	76	property	property	NOUN
inlawrev-18599	462	77	at	at	ADP
inlawrev-18599	462	78	retail	retail	NOUN
inlawrev-18599	462	79	,	,	PUNCT
inlawrev-18599	462	80	or	or	CCONJ
inlawrev-18599	462	81	a	a	DET
inlawrev-18599	462	82	sale	sale	NOUN
inlawrev-18599	462	83	through	through	ADP
inlawrev-18599	462	84	a	a	DET
inlawrev-18599	462	85	bulk	bulk	ADJ
inlawrev-18599	462	86	vending	vending	NOUN
inlawrev-18599	462	87	machine	machine	NOUN
inlawrev-18599	462	88	,	,	PUNCT
inlawrev-18599	462	89	does	do	AUX
inlawrev-18599	462	90	not	not	PART
inlawrev-18599	462	91	constitute	constitute	VERB
inlawrev-18599	462	92	engaging	engage	VERB
inlawrev-18599	462	93	in	in	ADP
inlawrev-18599	462	94	a	a	DET
inlawrev-18599	462	95	business	business	NOUN
inlawrev-18599	462	96	of	of	ADP
inlawrev-18599	462	97	selling	sell	VERB
inlawrev-18599	462	98	such	such	ADJ
inlawrev-18599	462	99	tangible	tangible	ADJ
inlawrev-18599	462	100	personal	personal	ADJ
inlawrev-18599	462	101	property	property	NOUN
inlawrev-18599	462	102	at	at	ADP
inlawrev-18599	462	103	retail	retail	NOUN
inlawrev-18599	462	104	within	within	ADP
inlawrev-18599	462	105	the	the	DET
inlawrev-18599	462	106	meaning	meaning	NOUN
inlawrev-18599	462	107	of	of	ADP
inlawrev-18599	462	108	this	this	DET
inlawrev-18599	462	109	act	act	NOUN
inlawrev-18599	462	110	.	.	PUNCT
inlawrev-18599	462	111	”149	”149	PUNCT
inlawrev-18599	463	1	title	title	VERB
inlawrev-18599	463	2	86	86	NUM
inlawrev-18599	463	3	,	,	PUNCT
inlawrev-18599	463	4	section	section	NOUN
inlawrev-18599	463	5	130.110	130.110	NUM
inlawrev-18599	463	6	of	of	ADP
inlawrev-18599	463	7	the	the	DET
inlawrev-18599	463	8	illinois	illinois	PROPN
inlawrev-18599	463	9	administrative	administrative	PROPN
inlawrev-18599	463	10	code	code	PROPN
inlawrev-18599	463	11	further	far	ADV
inlawrev-18599	463	12	provides	provide	VERB
inlawrev-18599	463	13	that	that	SCONJ
inlawrev-18599	463	14	“	"	PUNCT
inlawrev-18599	463	15	[	[	X
inlawrev-18599	463	16	s]ince	s]ince	NOUN
inlawrev-18599	463	17	the	the	DET
inlawrev-18599	463	18	act	act	NOUN
inlawrev-18599	463	19	does	do	AUX
inlawrev-18599	463	20	not	not	PART
inlawrev-18599	463	21	impose	impose	VERB
inlawrev-18599	463	22	a	a	DET
inlawrev-18599	463	23	tax	tax	NOUN
inlawrev-18599	463	24	upon	upon	SCONJ
inlawrev-18599	463	25	persons	person	NOUN
inlawrev-18599	463	26	who	who	PRON
inlawrev-18599	463	27	are	be	AUX
inlawrev-18599	463	28	not	not	PART
inlawrev-18599	463	29	engaged	engage	VERB
inlawrev-18599	463	30	in	in	ADP
inlawrev-18599	463	31	the	the	DET
inlawrev-18599	463	32	business	business	NOUN
inlawrev-18599	463	33	of	of	ADP
inlawrev-18599	463	34	selling	sell	VERB
inlawrev-18599	463	35	tangible	tangible	ADJ
inlawrev-18599	463	36	personal	personal	ADJ
inlawrev-18599	463	37	property	property	NOUN
inlawrev-18599	463	38	,	,	PUNCT
inlawrev-18599	463	39	persons	person	NOUN
inlawrev-18599	463	40	who	who	PRON
inlawrev-18599	463	41	make	make	VERB
inlawrev-18599	463	42	isolated	isolated	ADJ
inlawrev-18599	463	43	or	or	CCONJ
inlawrev-18599	463	44	occasional	occasional	ADJ
inlawrev-18599	463	45	sales	sale	NOUN
inlawrev-18599	463	46	thereof	thereof	ADV
inlawrev-18599	463	47	do	do	AUX
inlawrev-18599	463	48	not	not	PART
inlawrev-18599	463	49	incur	incur	VERB
inlawrev-18599	463	50	tax	tax	NOUN
inlawrev-18599	463	51	liability	liability	NOUN
inlawrev-18599	463	52	.	.	PUNCT
inlawrev-18599	464	1	”150	”150	PROPN
inlawrev-18599	464	2	regulations	regulation	NOUN
inlawrev-18599	464	3	also	also	ADV
inlawrev-18599	464	4	confirm	confirm	VERB
inlawrev-18599	464	5	that	that	SCONJ
inlawrev-18599	464	6	the	the	DET
inlawrev-18599	464	7	occasional	occasional	ADJ
inlawrev-18599	464	8	sale	sale	NOUN
inlawrev-18599	464	9	exemption	exemption	NOUN
inlawrev-18599	464	10	applies	apply	VERB
inlawrev-18599	464	11	to	to	ADP
inlawrev-18599	464	12	occasional	occasional	ADJ
inlawrev-18599	464	13	sales	sale	NOUN
inlawrev-18599	464	14	of	of	ADP
inlawrev-18599	464	15	tpp	tpp	PROPN
inlawrev-18599	464	16	even	even	ADV
inlawrev-18599	464	17	if	if	SCONJ
inlawrev-18599	464	18	the	the	DET
inlawrev-18599	464	19	seller	seller	NOUN
inlawrev-18599	464	20	is	be	AUX
inlawrev-18599	464	21	regularly	regularly	ADV
inlawrev-18599	464	22	engaged	engage	VERB
inlawrev-18599	464	23	in	in	ADP
inlawrev-18599	464	24	selling	sell	VERB
inlawrev-18599	464	25	certain	certain	ADJ
inlawrev-18599	464	26	other	other	ADJ
inlawrev-18599	464	27	tpp	tpp	NOUN
inlawrev-18599	464	28	by	by	ADP
inlawrev-18599	464	29	giving	give	VERB
inlawrev-18599	464	30	the	the	DET
inlawrev-18599	464	31	following	follow	VERB
inlawrev-18599	464	32	example	example	NOUN
inlawrev-18599	464	33	:	:	PUNCT
inlawrev-18599	464	34	for	for	ADP
inlawrev-18599	464	35	example	example	NOUN
inlawrev-18599	464	36	,	,	PUNCT
inlawrev-18599	464	37	if	if	SCONJ
inlawrev-18599	464	38	a	a	DET
inlawrev-18599	464	39	retailer	retailer	NOUN
inlawrev-18599	464	40	sells	sell	VERB
inlawrev-18599	464	41	tangible	tangible	ADJ
inlawrev-18599	464	42	personal	personal	ADJ
inlawrev-18599	464	43	property	property	NOUN
inlawrev-18599	464	44	,	,	PUNCT
inlawrev-18599	464	45	such	such	ADJ
inlawrev-18599	464	46	as	as	ADP
inlawrev-18599	464	47	machinery	machinery	NOUN
inlawrev-18599	464	48	or	or	CCONJ
inlawrev-18599	464	49	other	other	ADJ
inlawrev-18599	464	50	capital	capital	NOUN
inlawrev-18599	464	51	assets	asset	NOUN
inlawrev-18599	464	52	,	,	PUNCT
inlawrev-18599	464	53	which	which	PRON
inlawrev-18599	464	54	he	he	PRON
inlawrev-18599	464	55	has	have	AUX
inlawrev-18599	464	56	used	use	VERB
inlawrev-18599	464	57	in	in	ADP
inlawrev-18599	464	58	his	his	PRON
inlawrev-18599	464	59	business	business	NOUN
inlawrev-18599	464	60	and	and	CCONJ
inlawrev-18599	464	61	no	no	ADV
inlawrev-18599	464	62	longer	long	ADV
inlawrev-18599	464	63	needs	need	NOUN
inlawrev-18599	464	64	,	,	PUNCT
inlawrev-18599	464	65	and	and	CCONJ
inlawrev-18599	464	66	which	which	PRON
inlawrev-18599	464	67	he	he	PRON
inlawrev-18599	464	68	does	do	AUX
inlawrev-18599	464	69	not	not	PART
inlawrev-18599	464	70	otherwise	otherwise	ADV
inlawrev-18599	464	71	engage	engage	VERB
inlawrev-18599	464	72	in	in	ADP
inlawrev-18599	464	73	selling	selling	NOUN
inlawrev-18599	464	74	,	,	PUNCT
inlawrev-18599	464	75	he	he	PRON
inlawrev-18599	464	76	does	do	AUX
inlawrev-18599	464	77	not	not	PART
inlawrev-18599	464	78	incur	incur	VERB
inlawrev-18599	464	79	retailers	retailer	NOUN
inlawrev-18599	464	80	’	’	PART
inlawrev-18599	464	81	occupation	occupation	NOUN
inlawrev-18599	464	82	tax	tax	NOUN
inlawrev-18599	464	83	liability	liability	NOUN
inlawrev-18599	464	84	when	when	SCONJ
inlawrev-18599	464	85	selling	sell	VERB
inlawrev-18599	464	86	such	such	ADJ
inlawrev-18599	464	87	tangible	tangible	ADJ
inlawrev-18599	464	88	personal	personal	ADJ
inlawrev-18599	464	89	property	property	NOUN
inlawrev-18599	464	90	even	even	ADV
inlawrev-18599	464	91	if	if	SCONJ
inlawrev-18599	464	92	the	the	DET
inlawrev-18599	464	93	sales	sale	NOUN
inlawrev-18599	464	94	are	be	AUX
inlawrev-18599	464	95	at	at	ADP
inlawrev-18599	464	96	retail	retail	ADJ
inlawrev-18599	464	97	and	and	CCONJ
inlawrev-18599	464	98	even	even	ADV
inlawrev-18599	464	99	if	if	SCONJ
inlawrev-18599	464	100	he	he	PRON
inlawrev-18599	464	101	may	may	AUX
inlawrev-18599	464	102	be	be	AUX
inlawrev-18599	464	103	required	require	VERB
inlawrev-18599	464	104	to	to	PART
inlawrev-18599	464	105	make	make	VERB
inlawrev-18599	464	106	a	a	DET
inlawrev-18599	464	107	considerable	considerable	ADJ
inlawrev-18599	464	108	number	number	NOUN
inlawrev-18599	464	109	of	of	ADP
inlawrev-18599	464	110	such	such	ADJ
inlawrev-18599	464	111	sales	sale	NOUN
inlawrev-18599	464	112	in	in	ADP
inlawrev-18599	464	113	order	order	NOUN
inlawrev-18599	464	114	to	to	PART
inlawrev-18599	464	115	dispose	dispose	VERB
inlawrev-18599	464	116	of	of	ADP
inlawrev-18599	464	117	such	such	ADJ
inlawrev-18599	464	118	tangible	tangible	ADJ
inlawrev-18599	464	119	personal	personal	ADJ
inlawrev-18599	464	120	property	property	NOUN
inlawrev-18599	464	121	,	,	PUNCT
inlawrev-18599	464	122	because	because	SCONJ
inlawrev-18599	464	123	such	such	ADJ
inlawrev-18599	464	124	sales	sale	NOUN
inlawrev-18599	464	125	are	be	AUX
inlawrev-18599	464	126	isolated	isolate	VERB
inlawrev-18599	464	127	or	or	CCONJ
inlawrev-18599	464	128	occasional	occasional	ADJ
inlawrev-18599	464	129	and	and	CCONJ
inlawrev-18599	464	130	do	do	AUX
inlawrev-18599	464	131	not	not	PART
inlawrev-18599	464	132	constitute	constitute	VERB
inlawrev-18599	464	133	a	a	DET
inlawrev-18599	464	134	business	business	NOUN
inlawrev-18599	464	135	of	of	ADP
inlawrev-18599	464	136	selling	sell	VERB
inlawrev-18599	464	137	tangible	tangible	ADJ
inlawrev-18599	464	138	personal	personal	ADJ
inlawrev-18599	464	139	property	property	NOUN
inlawrev-18599	464	140	at	at	ADP
inlawrev-18599	464	141	retail.151	retail.151	NOUN
inlawrev-18599	464	142	based	base	VERB
inlawrev-18599	464	143	on	on	ADP
inlawrev-18599	464	144	the	the	DET
inlawrev-18599	464	145	foregoing	foregoing	NOUN
inlawrev-18599	464	146	,	,	PUNCT
inlawrev-18599	464	147	the	the	DET
inlawrev-18599	464	148	illinois	illinois	PROPN
inlawrev-18599	464	149	occasional	occasional	ADJ
inlawrev-18599	464	150	sale	sale	NOUN
inlawrev-18599	464	151	exemption	exemption	NOUN
inlawrev-18599	464	152	is	be	AUX
inlawrev-18599	464	153	broad	broad	ADJ
inlawrev-18599	464	154	and	and	CCONJ
inlawrev-18599	464	155	similar	similar	ADJ
inlawrev-18599	464	156	to	to	ADP
inlawrev-18599	464	157	the	the	DET
inlawrev-18599	464	158	baseline	baseline	PROPN
inlawrev-18599	464	159	model	model	NOUN
inlawrev-18599	464	160	exemption.152	exemption.152	PROPN
inlawrev-18599	464	161	thus	thus	ADV
inlawrev-18599	464	162	,	,	PUNCT
inlawrev-18599	464	163	illinois	illinois	PROPN
inlawrev-18599	464	164	is	be	AUX
inlawrev-18599	464	165	not	not	PART
inlawrev-18599	464	166	a	a	DET
inlawrev-18599	464	167	trap	trap	NOUN
inlawrev-18599	464	168	for	for	ADP
inlawrev-18599	464	169	the	the	DET
inlawrev-18599	464	170	unwary	unwary	ADJ
inlawrev-18599	464	171	state	state	NOUN
inlawrev-18599	464	172	because	because	SCONJ
inlawrev-18599	464	173	of	of	ADP
inlawrev-18599	464	174	its	its	PRON
inlawrev-18599	464	175	overall	overall	ADJ
inlawrev-18599	464	176	narrowness	narrowness	NOUN
inlawrev-18599	464	177	.	.	PUNCT
inlawrev-18599	465	1	instead	instead	ADV
inlawrev-18599	465	2	,	,	PUNCT
inlawrev-18599	465	3	illinois	illinois	PROPN
inlawrev-18599	465	4	is	be	AUX
inlawrev-18599	465	5	a	a	DET
inlawrev-18599	465	6	trap	trap	NOUN
inlawrev-18599	465	7	for	for	ADP
inlawrev-18599	465	8	the	the	DET
inlawrev-18599	465	9	unwary	unwary	ADJ
inlawrev-18599	465	10	state	state	NOUN
inlawrev-18599	465	11	because	because	SCONJ
inlawrev-18599	465	12	the	the	DET
inlawrev-18599	465	13	occasional	occasional	ADJ
inlawrev-18599	465	14	sale	sale	NOUN
inlawrev-18599	465	15	exemption	exemption	NOUN
inlawrev-18599	465	16	does	do	AUX
inlawrev-18599	465	17	not	not	PART
inlawrev-18599	465	18	apply	apply	VERB
inlawrev-18599	465	19	to	to	ADP
inlawrev-18599	465	20	certain	certain	ADJ
inlawrev-18599	465	21	sales	sale	NOUN
inlawrev-18599	465	22	of	of	ADP
inlawrev-18599	465	23	tpp	tpp	PROPN
inlawrev-18599	465	24	made	make	VERB
inlawrev-18599	465	25	by	by	ADP
inlawrev-18599	465	26	construction	construction	NOUN
inlawrev-18599	465	27	contractors	contractor	NOUN
inlawrev-18599	465	28	or	or	CCONJ
inlawrev-18599	465	29	real	real	ADJ
inlawrev-18599	465	30	estate	estate	NOUN
inlawrev-18599	465	31	developers.153	developers.153	VERB
inlawrev-18599	465	32	the	the	DET
inlawrev-18599	465	33	lack	lack	NOUN
inlawrev-18599	465	34	of	of	ADP
inlawrev-18599	465	35	applicability	applicability	NOUN
inlawrev-18599	465	36	to	to	ADP
inlawrev-18599	465	37	certain	certain	ADJ
inlawrev-18599	465	38	industries	industry	NOUN
inlawrev-18599	465	39	is	be	AUX
inlawrev-18599	465	40	a	a	DET
inlawrev-18599	465	41	deviation	deviation	NOUN
inlawrev-18599	465	42	from	from	ADP
inlawrev-18599	465	43	the	the	DET
inlawrev-18599	465	44	model	model	NOUN
inlawrev-18599	465	45	baseline	baseline	NOUN
inlawrev-18599	465	46	exemption	exemption	NOUN
inlawrev-18599	465	47	and	and	CCONJ
inlawrev-18599	465	48	causes	cause	VERB
inlawrev-18599	465	49	illinois	illinois	PROPN
inlawrev-18599	465	50	to	to	PART
inlawrev-18599	465	51	be	be	AUX
inlawrev-18599	465	52	a	a	DET
inlawrev-18599	465	53	trap	trap	NOUN
inlawrev-18599	465	54	for	for	ADP
inlawrev-18599	465	55	the	the	DET
inlawrev-18599	465	56	unwary	unwary	ADJ
inlawrev-18599	465	57	state.154	state.154	NOUN
inlawrev-18599	465	58	148	148	NUM
inlawrev-18599	465	59	.	.	PUNCT
inlawrev-18599	466	1	see	see	VERB
inlawrev-18599	466	2	35	35	NUM
inlawrev-18599	466	3	ill	ill	ADJ
inlawrev-18599	466	4	.	.	PUNCT
inlawrev-18599	467	1	comp	comp	PROPN
inlawrev-18599	467	2	.	.	PUNCT
inlawrev-18599	468	1	stat	stat	PROPN
inlawrev-18599	468	2	.	.	PUNCT
inlawrev-18599	469	1	120/1	120/1	NUM
inlawrev-18599	469	2	(	(	PUNCT
inlawrev-18599	469	3	2014	2014	NUM
inlawrev-18599	469	4	)	)	PUNCT
inlawrev-18599	469	5	;	;	PUNCT
inlawrev-18599	469	6	ill	ill	PROPN
inlawrev-18599	469	7	.	.	PUNCT
inlawrev-18599	469	8	admin	admin	PROPN
inlawrev-18599	469	9	.	.	PUNCT
inlawrev-18599	469	10	code	code	PROPN
inlawrev-18599	469	11	tit	tit	PROPN
inlawrev-18599	469	12	.	.	PUNCT
inlawrev-18599	470	1	86-§	86-§	NUM
inlawrev-18599	470	2	130.110	130.110	NUM
inlawrev-18599	470	3	(	(	PUNCT
inlawrev-18599	470	4	2014	2014	NUM
inlawrev-18599	470	5	)	)	PUNCT
inlawrev-18599	470	6	.	.	PUNCT
inlawrev-18599	471	1	149	149	NUM
inlawrev-18599	471	2	.	.	PUNCT
inlawrev-18599	472	1	i	i	PRON
inlawrev-18599	472	2	d.	d.	PROPN
inlawrev-18599	472	3	150	150	NUM
inlawrev-18599	472	4	.	.	PUNCT
inlawrev-18599	473	1	ill	ill	PROPN
inlawrev-18599	473	2	.	.	PUNCT
inlawrev-18599	474	1	admin	admin	PROPN
inlawrev-18599	474	2	.	.	PUNCT
inlawrev-18599	475	1	code	code	PROPN
inlawrev-18599	475	2	tit	tit	PROPN
inlawrev-18599	475	3	.	.	PUNCT
inlawrev-18599	476	1	86	86	NUM
inlawrev-18599	476	2	,	,	PUNCT
inlawrev-18599	476	3	§	§	PROPN
inlawrev-18599	476	4	130.110(a	130.110(a	NUM
inlawrev-18599	476	5	)	)	PUNCT
inlawrev-18599	476	6	(	(	PUNCT
inlawrev-18599	476	7	2014	2014	NUM
inlawrev-18599	476	8	)	)	PUNCT
inlawrev-18599	476	9	.	.	PUNCT
inlawrev-18599	477	1	151	151	NUM
inlawrev-18599	477	2	.	.	PUNCT
inlawrev-18599	478	1	i	i	PRON
inlawrev-18599	478	2	d.	d.	PROPN
inlawrev-18599	478	3	§	§	PROPN
inlawrev-18599	478	4	130.110(b	130.110(b	PROPN
inlawrev-18599	478	5	)	)	PUNCT
inlawrev-18599	478	6	.	.	PUNCT
inlawrev-18599	479	1	152	152	NUM
inlawrev-18599	479	2	.	.	PUNCT
inlawrev-18599	480	1	see	see	VERB
inlawrev-18599	480	2	supra	supra	PROPN
inlawrev-18599	480	3	note	note	PROPN
inlawrev-18599	480	4	41	41	NUM
inlawrev-18599	480	5	and	and	CCONJ
inlawrev-18599	480	6	accompanying	accompany	VERB
inlawrev-18599	480	7	text	text	NOUN
inlawrev-18599	480	8	.	.	PUNCT
inlawrev-18599	481	1	153	153	NUM
inlawrev-18599	481	2	.	.	PUNCT
inlawrev-18599	481	3	see	see	VERB
inlawrev-18599	481	4	ill	ill	ADJ
inlawrev-18599	481	5	.	.	PUNCT
inlawrev-18599	482	1	admin	admin	PROPN
inlawrev-18599	482	2	.	.	PUNCT
inlawrev-18599	482	3	code	code	PROPN
inlawrev-18599	482	4	tit	tit	PROPN
inlawrev-18599	482	5	.	.	PUNCT
inlawrev-18599	483	1	86	86	NUM
inlawrev-18599	484	1	§	§	PROPN
inlawrev-18599	484	2	130.110(c	130.110(c	NUM
inlawrev-18599	484	3	)	)	PUNCT
inlawrev-18599	484	4	(	(	PUNCT
inlawrev-18599	484	5	2014	2014	NUM
inlawrev-18599	484	6	)	)	PUNCT
inlawrev-18599	484	7	.	.	PUNCT
inlawrev-18599	485	1	154	154	NUM
inlawrev-18599	485	2	.	.	PUNCT
inlawrev-18599	486	1	see	see	VERB
inlawrev-18599	486	2	supra	supra	PROPN
inlawrev-18599	486	3	note	note	PROPN
inlawrev-18599	486	4	41	41	NUM
inlawrev-18599	486	5	and	and	CCONJ
inlawrev-18599	486	6	accompanying	accompany	VERB
inlawrev-18599	486	7	text	text	NOUN
inlawrev-18599	486	8	.	.	PUNCT
inlawrev-18599	487	1	2015	2015	NUM
inlawrev-18599	487	2	]	]	PUNCT
inlawrev-18599	487	3	asset	asset	NOUN
inlawrev-18599	487	4	acquisitions	acquisition	NOUN
inlawrev-18599	487	5	571	571	NUM
inlawrev-18599	487	6	i.	i.	PROPN
inlawrev-18599	487	7	indiana	indiana	PROPN
inlawrev-18599	488	1	an	an	DET
inlawrev-18599	488	2	exemption	exemption	NOUN
inlawrev-18599	488	3	exists	exist	VERB
inlawrev-18599	488	4	from	from	ADP
inlawrev-18599	488	5	the	the	DET
inlawrev-18599	488	6	indiana	indiana	PROPN
inlawrev-18599	488	7	gross	gross	ADJ
inlawrev-18599	488	8	retail	retail	ADJ
inlawrev-18599	488	9	tax	tax	NOUN
inlawrev-18599	488	10	for	for	ADP
inlawrev-18599	488	11	certain	certain	ADJ
inlawrev-18599	488	12	casual	casual	ADJ
inlawrev-18599	488	13	sales.155	sales.155	ADJ
inlawrev-18599	488	14	title	title	NOUN
inlawrev-18599	488	15	45	45	NUM
inlawrev-18599	488	16	,	,	PUNCT
inlawrev-18599	488	17	section	section	NOUN
inlawrev-18599	488	18	2.2	2.2	NUM
inlawrev-18599	488	19	-	-	SYM
inlawrev-18599	488	20	1	1	NUM
inlawrev-18599	488	21	-	-	PUNCT
inlawrev-18599	488	22	1(d	1(d	NUM
inlawrev-18599	488	23	)	)	PUNCT
inlawrev-18599	488	24	of	of	ADP
inlawrev-18599	488	25	the	the	DET
inlawrev-18599	488	26	indiana	indiana	PROPN
inlawrev-18599	488	27	administrative	administrative	PROPN
inlawrev-18599	488	28	code	code	PROPN
inlawrev-18599	488	29	provides	provide	VERB
inlawrev-18599	488	30	:	:	PUNCT
inlawrev-18599	488	31	the	the	DET
inlawrev-18599	488	32	indiana	indiana	PROPN
inlawrev-18599	488	33	gross	gross	ADJ
inlawrev-18599	488	34	retail	retail	ADJ
inlawrev-18599	488	35	tax	tax	NOUN
inlawrev-18599	488	36	is	be	AUX
inlawrev-18599	488	37	not	not	PART
inlawrev-18599	488	38	imposed	impose	VERB
inlawrev-18599	488	39	on	on	ADP
inlawrev-18599	488	40	gross	gross	ADJ
inlawrev-18599	488	41	receipts	receipt	NOUN
inlawrev-18599	488	42	from	from	ADP
inlawrev-18599	488	43	casual	casual	ADJ
inlawrev-18599	488	44	sales	sale	NOUN
inlawrev-18599	488	45	except	except	SCONJ
inlawrev-18599	488	46	for	for	ADP
inlawrev-18599	488	47	gross	gross	ADJ
inlawrev-18599	488	48	receipts	receipt	NOUN
inlawrev-18599	488	49	from	from	ADP
inlawrev-18599	488	50	casual	casual	ADJ
inlawrev-18599	488	51	sales	sale	NOUN
inlawrev-18599	488	52	of	of	ADP
inlawrev-18599	488	53	motor	motor	NOUN
inlawrev-18599	488	54	vehicles	vehicle	NOUN
inlawrev-18599	488	55	and	and	CCONJ
inlawrev-18599	488	56	sales	sale	NOUN
inlawrev-18599	488	57	of	of	ADP
inlawrev-18599	488	58	rental	rental	ADJ
inlawrev-18599	488	59	property	property	NOUN
inlawrev-18599	488	60	.	.	PUNCT
inlawrev-18599	489	1	a	a	DET
inlawrev-18599	489	2	casual	casual	ADJ
inlawrev-18599	489	3	sale	sale	NOUN
inlawrev-18599	489	4	is	be	AUX
inlawrev-18599	489	5	an	an	DET
inlawrev-18599	489	6	isolated	isolated	ADJ
inlawrev-18599	489	7	or	or	CCONJ
inlawrev-18599	489	8	occasional	occasional	ADJ
inlawrev-18599	489	9	sale	sale	NOUN
inlawrev-18599	489	10	by	by	ADP
inlawrev-18599	489	11	the	the	DET
inlawrev-18599	489	12	owner	owner	NOUN
inlawrev-18599	489	13	of	of	ADP
inlawrev-18599	489	14	tangible	tangible	ADJ
inlawrev-18599	489	15	personal	personal	ADJ
inlawrev-18599	489	16	property	property	NOUN
inlawrev-18599	489	17	purchased	purchase	VERB
inlawrev-18599	489	18	or	or	CCONJ
inlawrev-18599	489	19	otherwise	otherwise	ADV
inlawrev-18599	489	20	acquired	acquire	VERB
inlawrev-18599	489	21	for	for	ADP
inlawrev-18599	489	22	his	his	PRON
inlawrev-18599	489	23	use	use	NOUN
inlawrev-18599	489	24	or	or	CCONJ
inlawrev-18599	489	25	consumption	consumption	NOUN
inlawrev-18599	489	26	,	,	PUNCT
inlawrev-18599	489	27	where	where	SCONJ
inlawrev-18599	489	28	he	he	PRON
inlawrev-18599	489	29	is	be	AUX
inlawrev-18599	489	30	not	not	PART
inlawrev-18599	489	31	regularly	regularly	ADV
inlawrev-18599	489	32	engaged	engage	VERB
inlawrev-18599	489	33	in	in	ADP
inlawrev-18599	489	34	the	the	DET
inlawrev-18599	489	35	business	business	NOUN
inlawrev-18599	489	36	of	of	ADP
inlawrev-18599	489	37	making	make	VERB
inlawrev-18599	489	38	such	such	ADJ
inlawrev-18599	489	39	sales.156	sales.156	NOUN
inlawrev-18599	489	40	the	the	DET
inlawrev-18599	489	41	language	language	NOUN
inlawrev-18599	489	42	providing	provide	VERB
inlawrev-18599	489	43	that	that	SCONJ
inlawrev-18599	489	44	the	the	DET
inlawrev-18599	489	45	term	term	NOUN
inlawrev-18599	489	46	“	"	PUNCT
inlawrev-18599	489	47	casual	casual	ADJ
inlawrev-18599	489	48	sale	sale	NOUN
inlawrev-18599	489	49	”	"	PUNCT
inlawrev-18599	489	50	means	mean	VERB
inlawrev-18599	489	51	“	"	PUNCT
inlawrev-18599	489	52	an	an	DET
inlawrev-18599	489	53	isolated	isolated	ADJ
inlawrev-18599	489	54	or	or	CCONJ
inlawrev-18599	489	55	occasional	occasional	ADJ
inlawrev-18599	489	56	sale	sale	NOUN
inlawrev-18599	489	57	by	by	ADP
inlawrev-18599	489	58	the	the	DET
inlawrev-18599	489	59	owner	owner	NOUN
inlawrev-18599	489	60	of	of	ADP
inlawrev-18599	489	61	tangible	tangible	ADJ
inlawrev-18599	489	62	personal	personal	ADJ
inlawrev-18599	489	63	property	property	NOUN
inlawrev-18599	489	64	purchased	purchase	VERB
inlawrev-18599	489	65	or	or	CCONJ
inlawrev-18599	489	66	otherwise	otherwise	ADV
inlawrev-18599	489	67	acquired	acquire	VERB
inlawrev-18599	489	68	for	for	ADP
inlawrev-18599	489	69	his	his	PRON
inlawrev-18599	489	70	use	use	NOUN
inlawrev-18599	489	71	or	or	CCONJ
inlawrev-18599	489	72	consumption	consumption	NOUN
inlawrev-18599	489	73	,	,	PUNCT
inlawrev-18599	489	74	where	where	SCONJ
inlawrev-18599	489	75	he	he	PRON
inlawrev-18599	489	76	is	be	AUX
inlawrev-18599	489	77	not	not	PART
inlawrev-18599	489	78	regularly	regularly	ADV
inlawrev-18599	489	79	engaged	engage	VERB
inlawrev-18599	489	80	in	in	ADP
inlawrev-18599	489	81	the	the	DET
inlawrev-18599	489	82	business	business	NOUN
inlawrev-18599	489	83	of	of	ADP
inlawrev-18599	489	84	making	make	VERB
inlawrev-18599	489	85	such	such	ADJ
inlawrev-18599	489	86	sales	sale	NOUN
inlawrev-18599	489	87	”	"	PUNCT
inlawrev-18599	489	88	is	be	AUX
inlawrev-18599	489	89	similar	similar	ADJ
inlawrev-18599	489	90	to	to	ADP
inlawrev-18599	489	91	the	the	DET
inlawrev-18599	489	92	baseline	baseline	PROPN
inlawrev-18599	489	93	model	model	PROPN
inlawrev-18599	489	94	exemption.157	exemption.157	PROPN
inlawrev-18599	489	95	however	however	ADV
inlawrev-18599	489	96	,	,	PUNCT
inlawrev-18599	489	97	while	while	SCONJ
inlawrev-18599	489	98	indiana	indiana	PROPN
inlawrev-18599	489	99	has	have	VERB
inlawrev-18599	489	100	a	a	DET
inlawrev-18599	489	101	broad	broad	ADJ
inlawrev-18599	489	102	occasional	occasional	ADJ
inlawrev-18599	489	103	sale	sale	NOUN
inlawrev-18599	489	104	exemption	exemption	NOUN
inlawrev-18599	489	105	similar	similar	ADJ
inlawrev-18599	489	106	to	to	ADP
inlawrev-18599	489	107	the	the	DET
inlawrev-18599	489	108	baseline	baseline	PROPN
inlawrev-18599	489	109	model	model	NOUN
inlawrev-18599	489	110	exemption	exemption	NOUN
inlawrev-18599	489	111	,	,	PUNCT
inlawrev-18599	489	112	there	there	PRON
inlawrev-18599	489	113	is	be	VERB
inlawrev-18599	489	114	one	one	NUM
inlawrev-18599	489	115	exception	exception	NOUN
inlawrev-18599	489	116	that	that	PRON
inlawrev-18599	489	117	puts	put	VERB
inlawrev-18599	489	118	indiana	indiana	PROPN
inlawrev-18599	489	119	in	in	ADP
inlawrev-18599	489	120	the	the	DET
inlawrev-18599	489	121	trap	trap	NOUN
inlawrev-18599	489	122	for	for	ADP
inlawrev-18599	489	123	the	the	DET
inlawrev-18599	489	124	unwary	unwary	ADJ
inlawrev-18599	489	125	category.158	category.158	NOUN
inlawrev-18599	489	126	the	the	DET
inlawrev-18599	489	127	exception	exception	NOUN
inlawrev-18599	489	128	is	be	AUX
inlawrev-18599	489	129	that	that	SCONJ
inlawrev-18599	489	130	indiana	indiana	PROPN
inlawrev-18599	489	131	’s	’s	PART
inlawrev-18599	489	132	occasional	occasional	ADJ
inlawrev-18599	489	133	sale	sale	NOUN
inlawrev-18599	489	134	exemption	exemption	NOUN
inlawrev-18599	489	135	does	do	AUX
inlawrev-18599	489	136	not	not	PART
inlawrev-18599	489	137	apply	apply	VERB
inlawrev-18599	489	138	to	to	ADP
inlawrev-18599	489	139	sales	sale	NOUN
inlawrev-18599	489	140	of	of	ADP
inlawrev-18599	489	141	rental	rental	NOUN
inlawrev-18599	489	142	property.159	property.159	PROPN
inlawrev-18599	489	143	thus	thus	ADV
inlawrev-18599	489	144	,	,	PUNCT
inlawrev-18599	489	145	if	if	SCONJ
inlawrev-18599	489	146	an	an	DET
inlawrev-18599	489	147	asset	asset	NOUN
inlawrev-18599	489	148	sale	sale	NOUN
inlawrev-18599	489	149	involves	involve	VERB
inlawrev-18599	489	150	the	the	DET
inlawrev-18599	489	151	transfer	transfer	NOUN
inlawrev-18599	489	152	of	of	ADP
inlawrev-18599	489	153	rental	rental	ADJ
inlawrev-18599	489	154	property	property	NOUN
inlawrev-18599	489	155	,	,	PUNCT
inlawrev-18599	489	156	then	then	ADV
inlawrev-18599	489	157	the	the	DET
inlawrev-18599	489	158	part	part	NOUN
inlawrev-18599	489	159	of	of	ADP
inlawrev-18599	489	160	the	the	DET
inlawrev-18599	489	161	purchase	purchase	NOUN
inlawrev-18599	489	162	price	price	NOUN
inlawrev-18599	489	163	allocated	allocate	VERB
inlawrev-18599	489	164	to	to	ADP
inlawrev-18599	489	165	the	the	DET
inlawrev-18599	489	166	rental	rental	ADJ
inlawrev-18599	489	167	property	property	NOUN
inlawrev-18599	489	168	will	will	AUX
inlawrev-18599	489	169	not	not	PART
inlawrev-18599	489	170	be	be	AUX
inlawrev-18599	489	171	exempt	exempt	ADJ
inlawrev-18599	489	172	under	under	ADP
inlawrev-18599	489	173	indiana	indiana	PROPN
inlawrev-18599	489	174	’s	’s	PART
inlawrev-18599	489	175	occasional	occasional	ADJ
inlawrev-18599	489	176	sale	sale	NOUN
inlawrev-18599	489	177	exemption.160	exemption.160	NOUN
inlawrev-18599	489	178	this	this	PRON
inlawrev-18599	489	179	is	be	AUX
inlawrev-18599	489	180	a	a	DET
inlawrev-18599	489	181	deviation	deviation	NOUN
inlawrev-18599	489	182	from	from	ADP
inlawrev-18599	489	183	the	the	DET
inlawrev-18599	489	184	baseline	baseline	NOUN
inlawrev-18599	489	185	model	model	NOUN
inlawrev-18599	489	186	exemption	exemption	NOUN
inlawrev-18599	489	187	and	and	CCONJ
inlawrev-18599	489	188	puts	put	VERB
inlawrev-18599	489	189	indiana	indiana	PROPN
inlawrev-18599	489	190	into	into	ADP
inlawrev-18599	489	191	the	the	DET
inlawrev-18599	489	192	trap	trap	NOUN
inlawrev-18599	489	193	for	for	SCONJ
inlawrev-18599	489	194	the	the	DET
inlawrev-18599	489	195	unwary	unwary	ADJ
inlawrev-18599	489	196	category.161	category.161	PROPN
inlawrev-18599	489	197	j.	j.	PROPN
inlawrev-18599	489	198	kentucky	kentucky	PROPN
inlawrev-18599	489	199	kentucky	kentucky	PROPN
inlawrev-18599	489	200	’s	’s	PART
inlawrev-18599	489	201	occasional	occasional	ADJ
inlawrev-18599	489	202	sale	sale	NOUN
inlawrev-18599	489	203	exemption	exemption	NOUN
inlawrev-18599	489	204	is	be	AUX
inlawrev-18599	489	205	set	set	VERB
inlawrev-18599	489	206	forth	forth	ADP
inlawrev-18599	489	207	in	in	ADP
inlawrev-18599	489	208	section	section	NOUN
inlawrev-18599	489	209	139.470	139.470	NUM
inlawrev-18599	489	210	of	of	ADP
inlawrev-18599	489	211	the	the	DET
inlawrev-18599	489	212	kentucky	kentucky	PROPN
inlawrev-18599	489	213	revised	revise	VERB
inlawrev-18599	489	214	statutes	statute	NOUN
inlawrev-18599	489	215	,	,	PUNCT
inlawrev-18599	489	216	which	which	PRON
inlawrev-18599	489	217	provides	provide	VERB
inlawrev-18599	489	218	that	that	SCONJ
inlawrev-18599	489	219	the	the	DET
inlawrev-18599	489	220	following	following	NOUN
inlawrev-18599	489	221	are	be	AUX
inlawrev-18599	489	222	exempt	exempt	ADJ
inlawrev-18599	489	223	from	from	ADP
inlawrev-18599	489	224	sales	sale	NOUN
inlawrev-18599	489	225	tax	tax	NOUN
inlawrev-18599	489	226	:	:	PUNCT
inlawrev-18599	489	227	gross	gross	ADJ
inlawrev-18599	489	228	receipts	receipt	NOUN
inlawrev-18599	489	229	from	from	ADP
inlawrev-18599	489	230	occasional	occasional	ADJ
inlawrev-18599	489	231	sales	sale	NOUN
inlawrev-18599	489	232	of	of	ADP
inlawrev-18599	489	233	tangible	tangible	ADJ
inlawrev-18599	489	234	personal	personal	ADJ
inlawrev-18599	489	235	property	property	NOUN
inlawrev-18599	489	236	or	or	CCONJ
inlawrev-18599	489	237	digital	digital	ADJ
inlawrev-18599	489	238	property	property	NOUN
inlawrev-18599	489	239	and	and	CCONJ
inlawrev-18599	489	240	the	the	DET
inlawrev-18599	489	241	storage	storage	NOUN
inlawrev-18599	489	242	,	,	PUNCT
inlawrev-18599	489	243	use	use	NOUN
inlawrev-18599	489	244	,	,	PUNCT
inlawrev-18599	489	245	or	or	CCONJ
inlawrev-18599	489	246	other	other	ADJ
inlawrev-18599	489	247	consumption	consumption	NOUN
inlawrev-18599	489	248	in	in	ADP
inlawrev-18599	489	249	this	this	DET
inlawrev-18599	489	250	state	state	NOUN
inlawrev-18599	489	251	of	of	ADP
inlawrev-18599	489	252	tangible	tangible	ADJ
inlawrev-18599	489	253	personal	personal	ADJ
inlawrev-18599	489	254	property	property	NOUN
inlawrev-18599	489	255	or	or	CCONJ
inlawrev-18599	489	256	digital	digital	ADJ
inlawrev-18599	489	257	property	property	NOUN
inlawrev-18599	489	258	,	,	PUNCT
inlawrev-18599	489	259	the	the	DET
inlawrev-18599	489	260	transfer	transfer	NOUN
inlawrev-18599	489	261	of	of	ADP
inlawrev-18599	489	262	which	which	PRON
inlawrev-18599	489	263	to	to	ADP
inlawrev-18599	489	264	the	the	DET
inlawrev-18599	489	265	purchaser	purchaser	NOUN
inlawrev-18599	489	266	is	be	AUX
inlawrev-18599	489	267	an	an	DET
inlawrev-18599	489	268	occasional	occasional	ADJ
inlawrev-18599	489	269	sale	sale	NOUN
inlawrev-18599	489	270	.	.	PUNCT
inlawrev-18599	489	271	.	.	PUNCT
inlawrev-18599	490	1	.	.	PUNCT
inlawrev-18599	490	2	.162	.162	NUM
inlawrev-18599	491	1	the	the	DET
inlawrev-18599	491	2	term	term	NOUN
inlawrev-18599	491	3	“	"	PUNCT
inlawrev-18599	491	4	occasional	occasional	ADJ
inlawrev-18599	491	5	sale	sale	NOUN
inlawrev-18599	491	6	”	"	PUNCT
inlawrev-18599	491	7	means	mean	VERB
inlawrev-18599	491	8	:	:	PUNCT
inlawrev-18599	491	9	1	1	X
inlawrev-18599	491	10	.	.	X
inlawrev-18599	491	11	a	a	DET
inlawrev-18599	491	12	sale	sale	NOUN
inlawrev-18599	491	13	of	of	ADP
inlawrev-18599	491	14	tangible	tangible	ADJ
inlawrev-18599	491	15	personal	personal	ADJ
inlawrev-18599	491	16	property	property	NOUN
inlawrev-18599	491	17	or	or	CCONJ
inlawrev-18599	491	18	digital	digital	ADJ
inlawrev-18599	491	19	property	property	NOUN
inlawrev-18599	491	20	not	not	PART
inlawrev-18599	491	21	held	hold	VERB
inlawrev-18599	491	22	or	or	CCONJ
inlawrev-18599	491	23	used	use	VERB
inlawrev-18599	491	24	by	by	ADP
inlawrev-18599	491	25	a	a	DET
inlawrev-18599	491	26	seller	seller	NOUN
inlawrev-18599	491	27	in	in	ADP
inlawrev-18599	491	28	the	the	DET
inlawrev-18599	491	29	course	course	NOUN
inlawrev-18599	491	30	of	of	ADP
inlawrev-18599	491	31	an	an	DET
inlawrev-18599	491	32	activity	activity	NOUN
inlawrev-18599	491	33	for	for	ADP
inlawrev-18599	491	34	which	which	PRON
inlawrev-18599	491	35	he	he	PRON
inlawrev-18599	491	36	or	or	CCONJ
inlawrev-18599	491	37	she	she	PRON
inlawrev-18599	491	38	is	be	AUX
inlawrev-18599	491	39	155	155	NUM
inlawrev-18599	491	40	.	.	PUNCT
inlawrev-18599	492	1	see	see	VERB
inlawrev-18599	492	2	45	45	NUM
inlawrev-18599	492	3	ind	ind	NOUN
inlawrev-18599	492	4	.	.	PUNCT
inlawrev-18599	493	1	admin	admin	PROPN
inlawrev-18599	493	2	.	.	PUNCT
inlawrev-18599	494	1	code	code	PROPN
inlawrev-18599	494	2	2.2	2.2	NUM
inlawrev-18599	494	3	-	-	SYM
inlawrev-18599	494	4	1	1	NUM
inlawrev-18599	494	5	-	-	PUNCT
inlawrev-18599	494	6	1(d	1(d	NUM
inlawrev-18599	494	7	)	)	PUNCT
inlawrev-18599	494	8	(	(	PUNCT
inlawrev-18599	494	9	2014	2014	NUM
inlawrev-18599	494	10	)	)	PUNCT
inlawrev-18599	494	11	.	.	PUNCT
inlawrev-18599	495	1	156	156	NUM
inlawrev-18599	495	2	.	.	PUNCT
inlawrev-18599	496	1	i	i	PRON
inlawrev-18599	496	2	d.	d.	PROPN
inlawrev-18599	496	3	157	157	NUM
inlawrev-18599	496	4	.	.	PUNCT
inlawrev-18599	497	1	45	45	NUM
inlawrev-18599	497	2	ind	ind	NOUN
inlawrev-18599	497	3	.	.	PUNCT
inlawrev-18599	498	1	admin	admin	PROPN
inlawrev-18599	498	2	.	.	PUNCT
inlawrev-18599	499	1	code	code	PROPN
inlawrev-18599	499	2	2.2	2.2	NUM
inlawrev-18599	499	3	-	-	SYM
inlawrev-18599	499	4	1	1	NUM
inlawrev-18599	499	5	-	-	PUNCT
inlawrev-18599	499	6	1(d	1(d	NUM
inlawrev-18599	499	7	)	)	PUNCT
inlawrev-18599	499	8	(	(	PUNCT
inlawrev-18599	499	9	2014	2014	NUM
inlawrev-18599	499	10	)	)	PUNCT
inlawrev-18599	499	11	;	;	PUNCT
inlawrev-18599	499	12	see	see	VERB
inlawrev-18599	499	13	supra	supra	PROPN
inlawrev-18599	499	14	note	note	PROPN
inlawrev-18599	499	15	41	41	NUM
inlawrev-18599	499	16	and	and	CCONJ
inlawrev-18599	499	17	accompanying	accompany	VERB
inlawrev-18599	499	18	text	text	NOUN
inlawrev-18599	499	19	.	.	PUNCT
inlawrev-18599	500	1	158	158	X
inlawrev-18599	500	2	.	.	PUNCT
inlawrev-18599	501	1	see	see	VERB
inlawrev-18599	501	2	infra	infra	NOUN
inlawrev-18599	501	3	notes	note	VERB
inlawrev-18599	501	4	159	159	NUM
inlawrev-18599	501	5	-	-	SYM
inlawrev-18599	501	6	61	61	NUM
inlawrev-18599	501	7	and	and	CCONJ
inlawrev-18599	501	8	accompanying	accompany	VERB
inlawrev-18599	501	9	text	text	NOUN
inlawrev-18599	501	10	.	.	PUNCT
inlawrev-18599	502	1	159	159	NUM
inlawrev-18599	502	2	.	.	PUNCT
inlawrev-18599	503	1	see	see	VERB
inlawrev-18599	503	2	supra	supra	PROPN
inlawrev-18599	503	3	note	note	PROPN
inlawrev-18599	503	4	156	156	NUM
inlawrev-18599	503	5	and	and	CCONJ
inlawrev-18599	503	6	accompanying	accompany	VERB
inlawrev-18599	503	7	text	text	NOUN
inlawrev-18599	503	8	.	.	PUNCT
inlawrev-18599	504	1	160	160	NUM
inlawrev-18599	504	2	.	.	PUNCT
inlawrev-18599	505	1	see	see	VERB
inlawrev-18599	505	2	supra	supra	PROPN
inlawrev-18599	505	3	note	note	PROPN
inlawrev-18599	505	4	156	156	NUM
inlawrev-18599	505	5	and	and	CCONJ
inlawrev-18599	505	6	accompanying	accompany	VERB
inlawrev-18599	505	7	text	text	NOUN
inlawrev-18599	505	8	.	.	PUNCT
inlawrev-18599	506	1	161	161	NUM
inlawrev-18599	506	2	.	.	PUNCT
inlawrev-18599	507	1	see	see	VERB
inlawrev-18599	507	2	supra	supra	PROPN
inlawrev-18599	507	3	note	note	PROPN
inlawrev-18599	507	4	41	41	NUM
inlawrev-18599	507	5	and	and	CCONJ
inlawrev-18599	507	6	accompanying	accompany	VERB
inlawrev-18599	507	7	text	text	NOUN
inlawrev-18599	507	8	.	.	PUNCT
inlawrev-18599	508	1	162	162	NUM
inlawrev-18599	508	2	.	.	PUNCT
inlawrev-18599	509	1	ky	ky	AUX
inlawrev-18599	509	2	.	.	PROPN
inlawrev-18599	509	3	rev	rev	PROPN
inlawrev-18599	509	4	.	.	PROPN
inlawrev-18599	509	5	stat	stat	PROPN
inlawrev-18599	509	6	.	.	PUNCT
inlawrev-18599	510	1	ann	ann	PROPN
inlawrev-18599	510	2	.	.	PUNCT
inlawrev-18599	511	1	§	§	PROPN
inlawrev-18599	511	2	139.470(4	139.470(4	NUM
inlawrev-18599	511	3	)	)	PUNCT
inlawrev-18599	511	4	(	(	PUNCT
inlawrev-18599	511	5	west	west	NOUN
inlawrev-18599	511	6	2014	2014	NUM
inlawrev-18599	511	7	)	)	PUNCT
inlawrev-18599	511	8	.	.	PUNCT
inlawrev-18599	512	1	572	572	NUM
inlawrev-18599	512	2	indiana	indiana	PROPN
inlawrev-18599	512	3	law	law	PROPN
inlawrev-18599	512	4	review	review	NOUN
inlawrev-18599	512	5	[	[	X
inlawrev-18599	512	6	vol	vol	NOUN
inlawrev-18599	512	7	.	.	PUNCT
inlawrev-18599	512	8	48:551	48:551	PROPN
inlawrev-18599	512	9	required	require	VERB
inlawrev-18599	512	10	to	to	PART
inlawrev-18599	512	11	hold	hold	VERB
inlawrev-18599	512	12	a	a	DET
inlawrev-18599	512	13	seller	seller	NOUN
inlawrev-18599	512	14	’s	’s	PART
inlawrev-18599	512	15	permit	permit	NOUN
inlawrev-18599	512	16	,	,	PUNCT
inlawrev-18599	512	17	provided	provide	VERB
inlawrev-18599	512	18	such	such	ADJ
inlawrev-18599	512	19	sale	sale	NOUN
inlawrev-18599	512	20	is	be	AUX
inlawrev-18599	512	21	not	not	PART
inlawrev-18599	512	22	one	one	NUM
inlawrev-18599	512	23	(	(	PUNCT
inlawrev-18599	512	24	1	1	NUM
inlawrev-18599	512	25	)	)	PUNCT
inlawrev-18599	512	26	of	of	ADP
inlawrev-18599	512	27	a	a	DET
inlawrev-18599	512	28	series	series	NOUN
inlawrev-18599	512	29	of	of	ADP
inlawrev-18599	512	30	sales	sale	NOUN
inlawrev-18599	512	31	sufficient	sufficient	ADJ
inlawrev-18599	512	32	in	in	ADP
inlawrev-18599	512	33	number	number	NOUN
inlawrev-18599	512	34	,	,	PUNCT
inlawrev-18599	512	35	scope	scope	NOUN
inlawrev-18599	512	36	,	,	PUNCT
inlawrev-18599	512	37	and	and	CCONJ
inlawrev-18599	512	38	character	character	NOUN
inlawrev-18599	512	39	to	to	PART
inlawrev-18599	512	40	constitute	constitute	VERB
inlawrev-18599	512	41	an	an	DET
inlawrev-18599	512	42	activity	activity	NOUN
inlawrev-18599	512	43	requiring	require	VERB
inlawrev-18599	512	44	the	the	DET
inlawrev-18599	512	45	holding	holding	NOUN
inlawrev-18599	512	46	of	of	ADP
inlawrev-18599	512	47	a	a	DET
inlawrev-18599	512	48	seller	seller	NOUN
inlawrev-18599	512	49	’s	’s	PART
inlawrev-18599	512	50	permit	permit	NOUN
inlawrev-18599	512	51	.	.	PUNCT
inlawrev-18599	513	1	in	in	ADP
inlawrev-18599	513	2	the	the	DET
inlawrev-18599	513	3	case	case	NOUN
inlawrev-18599	513	4	of	of	ADP
inlawrev-18599	513	5	the	the	DET
inlawrev-18599	513	6	sale	sale	NOUN
inlawrev-18599	513	7	of	of	ADP
inlawrev-18599	513	8	the	the	DET
inlawrev-18599	513	9	entire	entire	ADJ
inlawrev-18599	513	10	,	,	PUNCT
inlawrev-18599	513	11	or	or	CCONJ
inlawrev-18599	513	12	a	a	DET
inlawrev-18599	513	13	substantial	substantial	ADJ
inlawrev-18599	513	14	portion	portion	NOUN
inlawrev-18599	513	15	of	of	ADP
inlawrev-18599	513	16	the	the	DET
inlawrev-18599	513	17	nonretail	nonretail	ADJ
inlawrev-18599	513	18	assets	asset	NOUN
inlawrev-18599	513	19	of	of	ADP
inlawrev-18599	513	20	the	the	DET
inlawrev-18599	513	21	seller	seller	NOUN
inlawrev-18599	513	22	,	,	PUNCT
inlawrev-18599	513	23	the	the	DET
inlawrev-18599	513	24	number	number	NOUN
inlawrev-18599	513	25	of	of	ADP
inlawrev-18599	513	26	previous	previous	ADJ
inlawrev-18599	513	27	sales	sale	NOUN
inlawrev-18599	513	28	of	of	ADP
inlawrev-18599	513	29	similar	similar	ADJ
inlawrev-18599	513	30	assets	asset	NOUN
inlawrev-18599	513	31	shall	shall	AUX
inlawrev-18599	513	32	be	be	AUX
inlawrev-18599	513	33	disregarded	disregard	VERB
inlawrev-18599	513	34	in	in	ADP
inlawrev-18599	513	35	determining	determine	VERB
inlawrev-18599	513	36	whether	whether	SCONJ
inlawrev-18599	513	37	or	or	CCONJ
inlawrev-18599	513	38	not	not	PART
inlawrev-18599	513	39	the	the	DET
inlawrev-18599	513	40	current	current	ADJ
inlawrev-18599	513	41	sale	sale	NOUN
inlawrev-18599	513	42	or	or	CCONJ
inlawrev-18599	513	43	sales	sale	NOUN
inlawrev-18599	513	44	shall	shall	AUX
inlawrev-18599	513	45	qualify	qualify	VERB
inlawrev-18599	513	46	as	as	ADP
inlawrev-18599	513	47	an	an	DET
inlawrev-18599	513	48	occasional	occasional	ADJ
inlawrev-18599	513	49	sale	sale	NOUN
inlawrev-18599	513	50	;	;	PUNCT
inlawrev-18599	513	51	or	or	CCONJ
inlawrev-18599	513	52	2	2	NUM
inlawrev-18599	513	53	.	.	X
inlawrev-18599	514	1	any	any	DET
inlawrev-18599	514	2	transfer	transfer	NOUN
inlawrev-18599	514	3	of	of	ADP
inlawrev-18599	514	4	all	all	PRON
inlawrev-18599	514	5	or	or	CCONJ
inlawrev-18599	514	6	substantially	substantially	ADV
inlawrev-18599	514	7	all	all	DET
inlawrev-18599	514	8	the	the	DET
inlawrev-18599	514	9	tangible	tangible	ADJ
inlawrev-18599	514	10	personal	personal	ADJ
inlawrev-18599	514	11	property	property	NOUN
inlawrev-18599	514	12	or	or	CCONJ
inlawrev-18599	514	13	digital	digital	ADJ
inlawrev-18599	514	14	property	property	NOUN
inlawrev-18599	514	15	held	hold	VERB
inlawrev-18599	514	16	or	or	CCONJ
inlawrev-18599	514	17	used	use	VERB
inlawrev-18599	514	18	by	by	ADP
inlawrev-18599	514	19	a	a	DET
inlawrev-18599	514	20	person	person	NOUN
inlawrev-18599	514	21	in	in	ADP
inlawrev-18599	514	22	the	the	DET
inlawrev-18599	514	23	course	course	NOUN
inlawrev-18599	514	24	of	of	ADP
inlawrev-18599	514	25	such	such	DET
inlawrev-18599	514	26	an	an	DET
inlawrev-18599	514	27	activity	activity	NOUN
inlawrev-18599	514	28	when	when	SCONJ
inlawrev-18599	514	29	after	after	ADP
inlawrev-18599	514	30	such	such	ADJ
inlawrev-18599	514	31	transfer	transfer	NOUN
inlawrev-18599	514	32	the	the	DET
inlawrev-18599	514	33	real	real	ADJ
inlawrev-18599	514	34	or	or	CCONJ
inlawrev-18599	514	35	ultimate	ultimate	ADJ
inlawrev-18599	514	36	ownership	ownership	NOUN
inlawrev-18599	514	37	of	of	ADP
inlawrev-18599	514	38	such	such	ADJ
inlawrev-18599	514	39	property	property	NOUN
inlawrev-18599	514	40	is	be	AUX
inlawrev-18599	514	41	substantially	substantially	ADV
inlawrev-18599	514	42	similar	similar	ADJ
inlawrev-18599	514	43	to	to	ADP
inlawrev-18599	514	44	that	that	PRON
inlawrev-18599	514	45	which	which	PRON
inlawrev-18599	514	46	existed	exist	VERB
inlawrev-18599	514	47	before	before	ADP
inlawrev-18599	514	48	such	such	ADJ
inlawrev-18599	514	49	transfer.163	transfer.163	PROPN
inlawrev-18599	514	50	based	base	VERB
inlawrev-18599	514	51	on	on	ADP
inlawrev-18599	514	52	the	the	DET
inlawrev-18599	514	53	above	above	NOUN
inlawrev-18599	514	54	,	,	PUNCT
inlawrev-18599	514	55	one	one	PRON
inlawrev-18599	514	56	could	could	AUX
inlawrev-18599	514	57	conclude	conclude	VERB
inlawrev-18599	514	58	that	that	SCONJ
inlawrev-18599	514	59	the	the	DET
inlawrev-18599	514	60	transfer	transfer	NOUN
inlawrev-18599	514	61	of	of	ADP
inlawrev-18599	514	62	non	non	ADJ
inlawrev-18599	514	63	-	-	ADJ
inlawrev-18599	514	64	inventory	inventory	ADJ
inlawrev-18599	514	65	tpp	tpp	NOUN
inlawrev-18599	514	66	in	in	ADP
inlawrev-18599	514	67	an	an	DET
inlawrev-18599	514	68	asset	asset	NOUN
inlawrev-18599	514	69	sale	sale	NOUN
inlawrev-18599	514	70	where	where	SCONJ
inlawrev-18599	514	71	the	the	DET
inlawrev-18599	514	72	seller	seller	NOUN
inlawrev-18599	514	73	engages	engage	VERB
inlawrev-18599	514	74	in	in	ADP
inlawrev-18599	514	75	a	a	DET
inlawrev-18599	514	76	business	business	NOUN
inlawrev-18599	514	77	requiring	require	VERB
inlawrev-18599	514	78	a	a	DET
inlawrev-18599	514	79	kentucky	kentucky	PROPN
inlawrev-18599	514	80	seller	seller	NOUN
inlawrev-18599	514	81	’s	’s	PART
inlawrev-18599	514	82	permit	permit	NOUN
inlawrev-18599	514	83	is	be	AUX
inlawrev-18599	514	84	not	not	PART
inlawrev-18599	514	85	exempt	exempt	ADJ
inlawrev-18599	514	86	(	(	PUNCT
inlawrev-18599	514	87	to	to	ADP
inlawrev-18599	514	88	the	the	DET
inlawrev-18599	514	89	extent	extent	NOUN
inlawrev-18599	514	90	such	such	ADJ
inlawrev-18599	514	91	tpp	tpp	PROPN
inlawrev-18599	514	92	relates	relate	VERB
inlawrev-18599	514	93	to	to	ADP
inlawrev-18599	514	94	the	the	DET
inlawrev-18599	514	95	permitted	permit	VERB
inlawrev-18599	514	96	business	business	NOUN
inlawrev-18599	514	97	)	)	PUNCT
inlawrev-18599	514	98	under	under	ADP
inlawrev-18599	514	99	kentucky	kentucky	PROPN
inlawrev-18599	514	100	’s	’s	PART
inlawrev-18599	514	101	occasional	occasional	ADJ
inlawrev-18599	514	102	sale	sale	NOUN
inlawrev-18599	514	103	exemption	exemption	NOUN
inlawrev-18599	514	104	(	(	PUNCT
inlawrev-18599	514	105	with	with	ADP
inlawrev-18599	514	106	the	the	DET
inlawrev-18599	514	107	exception	exception	NOUN
inlawrev-18599	514	108	of	of	ADP
inlawrev-18599	514	109	when	when	SCONJ
inlawrev-18599	514	110	there	there	PRON
inlawrev-18599	514	111	is	be	VERB
inlawrev-18599	514	112	substantially	substantially	ADV
inlawrev-18599	514	113	similar	similar	ADJ
inlawrev-18599	514	114	ownership	ownership	NOUN
inlawrev-18599	514	115	after	after	ADP
inlawrev-18599	514	116	the	the	DET
inlawrev-18599	514	117	sale).164	sale).164	NOUN
inlawrev-18599	514	118	this	this	PRON
inlawrev-18599	514	119	is	be	AUX
inlawrev-18599	514	120	,	,	PUNCT
inlawrev-18599	514	121	in	in	ADP
inlawrev-18599	514	122	fact	fact	NOUN
inlawrev-18599	514	123	,	,	PUNCT
inlawrev-18599	514	124	how	how	SCONJ
inlawrev-18599	514	125	kentucky	kentucky	PROPN
inlawrev-18599	514	126	courts	court	NOUN
inlawrev-18599	514	127	have	have	AUX
inlawrev-18599	514	128	interpreted	interpret	VERB
inlawrev-18599	514	129	the	the	DET
inlawrev-18599	514	130	occasional	occasional	ADJ
inlawrev-18599	514	131	sale	sale	NOUN
inlawrev-18599	514	132	exemption.165	exemption.165	NOUN
inlawrev-18599	514	133	in	in	ADP
inlawrev-18599	514	134	luckett	luckett	PROPN
inlawrev-18599	514	135	v.	v.	ADP
inlawrev-18599	514	136	revday	revday	NOUN
inlawrev-18599	514	137	industries	industry	NOUN
inlawrev-18599	514	138	,	,	PUNCT
inlawrev-18599	514	139	inc	inc	PROPN
inlawrev-18599	514	140	.	.	PROPN
inlawrev-18599	514	141	,	,	PUNCT
inlawrev-18599	514	142	the	the	DET
inlawrev-18599	514	143	court	court	NOUN
inlawrev-18599	514	144	stated	state	VERB
inlawrev-18599	514	145	:	:	PUNCT
inlawrev-18599	514	146	we	we	PRON
inlawrev-18599	514	147	start	start	VERB
inlawrev-18599	514	148	with	with	ADP
inlawrev-18599	514	149	the	the	DET
inlawrev-18599	514	150	observation	observation	NOUN
inlawrev-18599	514	151	that	that	SCONJ
inlawrev-18599	514	152	the	the	DET
inlawrev-18599	514	153	legislature	legislature	NOUN
inlawrev-18599	514	154	,	,	PUNCT
inlawrev-18599	514	155	in	in	ADP
inlawrev-18599	514	156	krs	krs	PROPN
inlawrev-18599	514	157	139.070	139.070	NUM
inlawrev-18599	514	158	,	,	PUNCT
inlawrev-18599	514	159	obviously	obviously	ADV
inlawrev-18599	514	160	was	be	AUX
inlawrev-18599	514	161	trying	try	VERB
inlawrev-18599	514	162	to	to	PART
inlawrev-18599	514	163	exclude	exclude	VERB
inlawrev-18599	514	164	from	from	ADP
inlawrev-18599	514	165	the	the	DET
inlawrev-18599	514	166	meaning	meaning	NOUN
inlawrev-18599	514	167	of	of	ADP
inlawrev-18599	514	168	“	"	PUNCT
inlawrev-18599	514	169	occasional	occasional	ADJ
inlawrev-18599	514	170	sale	sale	NOUN
inlawrev-18599	514	171	”	"	PUNCT
inlawrev-18599	514	172	some	some	DET
inlawrev-18599	514	173	transactions	transaction	NOUN
inlawrev-18599	514	174	which	which	PRON
inlawrev-18599	514	175	normally	normally	ADV
inlawrev-18599	514	176	would	would	AUX
inlawrev-18599	514	177	be	be	AUX
inlawrev-18599	514	178	thought	think	VERB
inlawrev-18599	514	179	to	to	PART
inlawrev-18599	514	180	be	be	AUX
inlawrev-18599	514	181	included	include	VERB
inlawrev-18599	514	182	in	in	ADP
inlawrev-18599	514	183	the	the	DET
inlawrev-18599	514	184	standard	standard	ADJ
inlawrev-18599	514	185	meaning	meaning	NOUN
inlawrev-18599	514	186	of	of	ADP
inlawrev-18599	514	187	that	that	DET
inlawrev-18599	514	188	term	term	NOUN
inlawrev-18599	514	189	;	;	PUNCT
inlawrev-18599	514	190	for	for	ADP
inlawrev-18599	514	191	example	example	NOUN
inlawrev-18599	514	192	,	,	PUNCT
inlawrev-18599	514	193	a	a	DET
inlawrev-18599	514	194	going	go	VERB
inlawrev-18599	514	195	-	-	PUNCT
inlawrev-18599	514	196	out	out	ADP
inlawrev-18599	514	197	-	-	PUNCT
inlawrev-18599	514	198	of	of	ADP
inlawrev-18599	514	199	-	-	PUNCT
inlawrev-18599	514	200	business	business	NOUN
inlawrev-18599	514	201	sale	sale	NOUN
inlawrev-18599	514	202	by	by	ADP
inlawrev-18599	514	203	a	a	DET
inlawrev-18599	514	204	pure	pure	ADJ
inlawrev-18599	514	205	retailer	retailer	NOUN
inlawrev-18599	514	206	.	.	PUNCT
inlawrev-18599	514	207	.	.	PUNCT
inlawrev-18599	514	208	.	.	PUNCT
inlawrev-18599	515	1	we	we	PRON
inlawrev-18599	515	2	think	think	VERB
inlawrev-18599	515	3	what	what	PRON
inlawrev-18599	515	4	the	the	DET
inlawrev-18599	515	5	legislature	legislature	NOUN
inlawrev-18599	515	6	has	have	AUX
inlawrev-18599	515	7	said	say	VERB
inlawrev-18599	515	8	is	be	AUX
inlawrev-18599	515	9	that	that	SCONJ
inlawrev-18599	515	10	a	a	DET
inlawrev-18599	515	11	sale	sale	NOUN
inlawrev-18599	515	12	of	of	ADP
inlawrev-18599	515	13	property	property	NOUN
inlawrev-18599	515	14	held	hold	VERB
inlawrev-18599	515	15	or	or	CCONJ
inlawrev-18599	515	16	used	use	VERB
inlawrev-18599	515	17	in	in	ADP
inlawrev-18599	515	18	that	that	DET
inlawrev-18599	515	19	part	part	NOUN
inlawrev-18599	515	20	of	of	ADP
inlawrev-18599	515	21	the	the	DET
inlawrev-18599	515	22	seller	seller	NOUN
inlawrev-18599	515	23	’s	’s	PART
inlawrev-18599	515	24	business	business	NOUN
inlawrev-18599	515	25	for	for	ADP
inlawrev-18599	515	26	which	which	PRON
inlawrev-18599	515	27	he	he	PRON
inlawrev-18599	515	28	must	must	AUX
inlawrev-18599	515	29	have	have	VERB
inlawrev-18599	515	30	a	a	DET
inlawrev-18599	515	31	seller	seller	NOUN
inlawrev-18599	515	32	’s	’s	PART
inlawrev-18599	515	33	permit	permit	NOUN
inlawrev-18599	515	34	is	be	AUX
inlawrev-18599	515	35	not	not	PART
inlawrev-18599	515	36	exempt.166	exempt.166	NOUN
inlawrev-18599	515	37	thus	thus	ADV
inlawrev-18599	515	38	,	,	PUNCT
inlawrev-18599	515	39	kentucky	kentucky	PROPN
inlawrev-18599	515	40	’s	’s	PART
inlawrev-18599	515	41	occasional	occasional	ADJ
inlawrev-18599	515	42	sale	sale	NOUN
inlawrev-18599	515	43	exemption	exemption	NOUN
inlawrev-18599	515	44	applies	apply	VERB
inlawrev-18599	515	45	broadly	broadly	ADV
inlawrev-18599	515	46	only	only	ADV
inlawrev-18599	515	47	in	in	ADP
inlawrev-18599	515	48	the	the	DET
inlawrev-18599	515	49	context	context	NOUN
inlawrev-18599	515	50	of	of	ADP
inlawrev-18599	515	51	asset	asset	NOUN
inlawrev-18599	515	52	sales	sale	NOUN
inlawrev-18599	515	53	where	where	SCONJ
inlawrev-18599	515	54	the	the	DET
inlawrev-18599	515	55	seller	seller	NOUN
inlawrev-18599	515	56	is	be	AUX
inlawrev-18599	515	57	engaged	engage	VERB
inlawrev-18599	515	58	in	in	ADP
inlawrev-18599	515	59	a	a	DET
inlawrev-18599	515	60	business	business	NOUN
inlawrev-18599	515	61	not	not	PART
inlawrev-18599	515	62	requiring	require	VERB
inlawrev-18599	515	63	a	a	DET
inlawrev-18599	515	64	kentucky	kentucky	PROPN
inlawrev-18599	515	65	seller	seller	NOUN
inlawrev-18599	515	66	’s	’s	PART
inlawrev-18599	515	67	permit.167	permit.167	NOUN
inlawrev-18599	515	68	the	the	DET
inlawrev-18599	515	69	only	only	ADJ
inlawrev-18599	515	70	time	time	NOUN
inlawrev-18599	515	71	the	the	DET
inlawrev-18599	515	72	occasional	occasional	ADJ
inlawrev-18599	515	73	sale	sale	NOUN
inlawrev-18599	515	74	exemption	exemption	NOUN
inlawrev-18599	515	75	applies	apply	VERB
inlawrev-18599	515	76	when	when	SCONJ
inlawrev-18599	515	77	the	the	DET
inlawrev-18599	515	78	seller	seller	NOUN
inlawrev-18599	515	79	is	be	AUX
inlawrev-18599	515	80	engaged	engage	VERB
inlawrev-18599	515	81	in	in	ADP
inlawrev-18599	515	82	a	a	DET
inlawrev-18599	515	83	business	business	NOUN
inlawrev-18599	515	84	requiring	require	VERB
inlawrev-18599	515	85	a	a	DET
inlawrev-18599	515	86	kentucky	kentucky	PROPN
inlawrev-18599	515	87	seller	seller	NOUN
inlawrev-18599	515	88	’s	’s	PART
inlawrev-18599	515	89	permit	permit	NOUN
inlawrev-18599	515	90	is	be	AUX
inlawrev-18599	515	91	when	when	SCONJ
inlawrev-18599	515	92	,	,	PUNCT
inlawrev-18599	515	93	after	after	ADP
inlawrev-18599	515	94	the	the	DET
inlawrev-18599	515	95	transfer	transfer	NOUN
inlawrev-18599	515	96	,	,	PUNCT
inlawrev-18599	515	97	the	the	DET
inlawrev-18599	515	98	real	real	ADJ
inlawrev-18599	515	99	or	or	CCONJ
inlawrev-18599	515	100	ultimate	ultimate	ADJ
inlawrev-18599	515	101	ownership	ownership	NOUN
inlawrev-18599	515	102	of	of	ADP
inlawrev-18599	515	103	the	the	DET
inlawrev-18599	515	104	transferred	transfer	VERB
inlawrev-18599	515	105	assets	asset	NOUN
inlawrev-18599	515	106	163	163	NUM
inlawrev-18599	515	107	.	.	PUNCT
inlawrev-18599	516	1	i	i	PRON
inlawrev-18599	516	2	d.	d.	PROPN
inlawrev-18599	516	3	§	§	PROPN
inlawrev-18599	516	4	139.010(17	139.010(17	NUM
inlawrev-18599	516	5	)	)	PUNCT
inlawrev-18599	516	6	.	.	PUNCT
inlawrev-18599	517	1	164	164	NUM
inlawrev-18599	517	2	.	.	PUNCT
inlawrev-18599	518	1	see	see	VERB
inlawrev-18599	518	2	supra	supra	PROPN
inlawrev-18599	518	3	notes	note	VERB
inlawrev-18599	518	4	162	162	NUM
inlawrev-18599	518	5	-	-	SYM
inlawrev-18599	518	6	63	63	NUM
inlawrev-18599	518	7	and	and	CCONJ
inlawrev-18599	518	8	accompanying	accompany	VERB
inlawrev-18599	518	9	text	text	NOUN
inlawrev-18599	518	10	.	.	PUNCT
inlawrev-18599	519	1	165	165	NUM
inlawrev-18599	519	2	.	.	PUNCT
inlawrev-18599	519	3	see	see	VERB
inlawrev-18599	519	4	infra	infra	NOUN
inlawrev-18599	519	5	note	note	VERB
inlawrev-18599	519	6	166	166	NUM
inlawrev-18599	519	7	and	and	CCONJ
inlawrev-18599	519	8	accompanying	accompany	VERB
inlawrev-18599	519	9	text	text	NOUN
inlawrev-18599	519	10	.	.	PUNCT
inlawrev-18599	520	1	166	166	NUM
inlawrev-18599	520	2	.	.	PUNCT
inlawrev-18599	521	1	commonwealth	commonwealth	PROPN
inlawrev-18599	521	2	ex	ex	PROPN
inlawrev-18599	521	3	rel	rel	PROPN
inlawrev-18599	521	4	.	.	PUNCT
inlawrev-18599	522	1	luckett	luckett	PROPN
inlawrev-18599	522	2	v.	v.	ADP
inlawrev-18599	522	3	revday	revday	PROPN
inlawrev-18599	522	4	indus	indus	PROPN
inlawrev-18599	522	5	.	.	PUNCT
inlawrev-18599	522	6	,	,	PUNCT
inlawrev-18599	522	7	inc	inc	PROPN
inlawrev-18599	522	8	.	.	PROPN
inlawrev-18599	522	9	,	,	PUNCT
inlawrev-18599	522	10	432	432	NUM
inlawrev-18599	522	11	s.w.2d	s.w.2d	NUM
inlawrev-18599	522	12	819	819	NUM
inlawrev-18599	522	13	,	,	PUNCT
inlawrev-18599	522	14	820	820	NUM
inlawrev-18599	522	15	(	(	PUNCT
inlawrev-18599	522	16	ky	ky	PROPN
inlawrev-18599	522	17	.	.	PROPN
inlawrev-18599	522	18	1968	1968	NUM
inlawrev-18599	522	19	)	)	PUNCT
inlawrev-18599	522	20	;	;	PUNCT
inlawrev-18599	522	21	see	see	VERB
inlawrev-18599	522	22	also	also	ADV
inlawrev-18599	522	23	stern	stern	ADJ
inlawrev-18599	522	24	supra	supra	PROPN
inlawrev-18599	522	25	note	note	NOUN
inlawrev-18599	522	26	24	24	NUM
inlawrev-18599	522	27	,	,	PUNCT
inlawrev-18599	522	28	at	at	ADP
inlawrev-18599	522	29	56	56	NUM
inlawrev-18599	522	30	(	(	PUNCT
inlawrev-18599	522	31	“	"	PUNCT
inlawrev-18599	522	32	thus	thus	ADV
inlawrev-18599	522	33	,	,	PUNCT
inlawrev-18599	522	34	the	the	DET
inlawrev-18599	522	35	exemption	exemption	NOUN
inlawrev-18599	522	36	is	be	AUX
inlawrev-18599	522	37	limited	limit	VERB
inlawrev-18599	522	38	to	to	ADP
inlawrev-18599	522	39	the	the	DET
inlawrev-18599	522	40	sale	sale	NOUN
inlawrev-18599	522	41	of	of	ADP
inlawrev-18599	522	42	business	business	NOUN
inlawrev-18599	522	43	assets	asset	NOUN
inlawrev-18599	522	44	that	that	PRON
inlawrev-18599	522	45	were	be	AUX
inlawrev-18599	522	46	held	hold	VERB
inlawrev-18599	522	47	or	or	CCONJ
inlawrev-18599	522	48	used	use	VERB
inlawrev-18599	522	49	in	in	ADP
inlawrev-18599	522	50	a	a	DET
inlawrev-18599	522	51	separate	separate	ADJ
inlawrev-18599	522	52	and	and	CCONJ
inlawrev-18599	522	53	distinct	distinct	ADJ
inlawrev-18599	522	54	activity	activity	NOUN
inlawrev-18599	522	55	for	for	ADP
inlawrev-18599	522	56	which	which	PRON
inlawrev-18599	522	57	the	the	DET
inlawrev-18599	522	58	seller	seller	NOUN
inlawrev-18599	522	59	was	be	AUX
inlawrev-18599	522	60	not	not	PART
inlawrev-18599	522	61	required	require	VERB
inlawrev-18599	522	62	to	to	PART
inlawrev-18599	522	63	hold	hold	VERB
inlawrev-18599	522	64	a	a	DET
inlawrev-18599	522	65	seller	seller	NOUN
inlawrev-18599	522	66	’s	’s	PART
inlawrev-18599	522	67	permit	permit	NOUN
inlawrev-18599	522	68	and	and	CCONJ
inlawrev-18599	522	69	may	may	AUX
inlawrev-18599	522	70	not	not	PART
inlawrev-18599	522	71	be	be	AUX
inlawrev-18599	522	72	broadly	broadly	ADV
inlawrev-18599	522	73	applicable	applicable	ADJ
inlawrev-18599	522	74	to	to	ADP
inlawrev-18599	522	75	transfers	transfer	NOUN
inlawrev-18599	522	76	of	of	ADP
inlawrev-18599	522	77	business	business	NOUN
inlawrev-18599	522	78	assets	asset	NOUN
inlawrev-18599	522	79	.	.	PUNCT
inlawrev-18599	522	80	”	"	PUNCT
inlawrev-18599	522	81	)	)	PUNCT
inlawrev-18599	522	82	.	.	PUNCT
inlawrev-18599	523	1	167	167	NUM
inlawrev-18599	523	2	.	.	PUNCT
inlawrev-18599	523	3	see	see	VERB
inlawrev-18599	523	4	also	also	ADV
inlawrev-18599	523	5	lwd	lwd	PROPN
inlawrev-18599	523	6	equip	equip	PROPN
inlawrev-18599	523	7	.	.	PUNCT
inlawrev-18599	523	8	inc	inc	PROPN
inlawrev-18599	523	9	.	.	PROPN
inlawrev-18599	524	1	v.	v.	ADP
inlawrev-18599	524	2	revenue	revenue	NOUN
inlawrev-18599	524	3	cabinet	cabinet	NOUN
inlawrev-18599	524	4	,	,	PUNCT
inlawrev-18599	524	5	136	136	NUM
inlawrev-18599	525	1	s.w.3d	s.w.3d	ADP
inlawrev-18599	525	2	472	472	NUM
inlawrev-18599	525	3	,	,	PUNCT
inlawrev-18599	525	4	476	476	NUM
inlawrev-18599	525	5	(	(	PUNCT
inlawrev-18599	525	6	ky	ky	PROPN
inlawrev-18599	525	7	.	.	PROPN
inlawrev-18599	525	8	2004	2004	NUM
inlawrev-18599	525	9	)	)	PUNCT
inlawrev-18599	525	10	(	(	PUNCT
inlawrev-18599	525	11	“	"	PUNCT
inlawrev-18599	525	12	considering	consider	VERB
inlawrev-18599	525	13	this	this	DET
inlawrev-18599	525	14	statute	statute	NOUN
inlawrev-18599	525	15	as	as	ADP
inlawrev-18599	525	16	a	a	DET
inlawrev-18599	525	17	whole	whole	NOUN
inlawrev-18599	525	18	,	,	PUNCT
inlawrev-18599	525	19	it	it	PRON
inlawrev-18599	525	20	appears	appear	VERB
inlawrev-18599	525	21	that	that	SCONJ
inlawrev-18599	525	22	the	the	DET
inlawrev-18599	525	23	general	general	ADJ
inlawrev-18599	525	24	assembly	assembly	NOUN
inlawrev-18599	525	25	intended	intend	VERB
inlawrev-18599	525	26	the	the	DET
inlawrev-18599	525	27	occasional	occasional	ADJ
inlawrev-18599	525	28	sale	sale	NOUN
inlawrev-18599	525	29	statute	statute	NOUN
inlawrev-18599	525	30	to	to	PART
inlawrev-18599	525	31	provide	provide	VERB
inlawrev-18599	525	32	a	a	DET
inlawrev-18599	525	33	limited	limited	ADJ
inlawrev-18599	525	34	exemption	exemption	NOUN
inlawrev-18599	525	35	from	from	ADP
inlawrev-18599	525	36	sales	sale	NOUN
inlawrev-18599	525	37	and	and	CCONJ
inlawrev-18599	525	38	use	use	VERB
inlawrev-18599	525	39	tax	tax	NOUN
inlawrev-18599	525	40	for	for	ADP
inlawrev-18599	525	41	either	either	CCONJ
inlawrev-18599	525	42	a	a	DET
inlawrev-18599	525	43	retail	retail	ADJ
inlawrev-18599	525	44	seller	seller	NOUN
inlawrev-18599	525	45	disposing	dispose	VERB
inlawrev-18599	525	46	of	of	ADP
inlawrev-18599	525	47	non	non	ADJ
inlawrev-18599	525	48	-	-	ADJ
inlawrev-18599	525	49	retail	retail	ADJ
inlawrev-18599	525	50	assets	asset	NOUN
inlawrev-18599	525	51	or	or	CCONJ
inlawrev-18599	525	52	a	a	DET
inlawrev-18599	525	53	taxpayer	taxpayer	NOUN
inlawrev-18599	525	54	reorganizing	reorganize	VERB
inlawrev-18599	525	55	its	its	PRON
inlawrev-18599	525	56	business	business	NOUN
inlawrev-18599	525	57	.	.	PUNCT
inlawrev-18599	525	58	”	"	PUNCT
inlawrev-18599	525	59	)	)	PUNCT
inlawrev-18599	525	60	.	.	PUNCT
inlawrev-18599	526	1	2015	2015	NUM
inlawrev-18599	526	2	]	]	PUNCT
inlawrev-18599	526	3	asset	asset	NOUN
inlawrev-18599	526	4	acquisitions	acquisition	NOUN
inlawrev-18599	526	5	573	573	NUM
inlawrev-18599	526	6	is	be	AUX
inlawrev-18599	526	7	substantially	substantially	ADV
inlawrev-18599	526	8	similar	similar	ADJ
inlawrev-18599	526	9	to	to	ADP
inlawrev-18599	526	10	that	that	PRON
inlawrev-18599	526	11	existing	exist	VERB
inlawrev-18599	526	12	prior	prior	ADV
inlawrev-18599	526	13	to	to	ADP
inlawrev-18599	526	14	the	the	DET
inlawrev-18599	526	15	transfer,168	transfer,168	NOUN
inlawrev-18599	526	16	or	or	CCONJ
inlawrev-18599	526	17	with	with	ADP
inlawrev-18599	526	18	respect	respect	NOUN
inlawrev-18599	526	19	to	to	ADP
inlawrev-18599	526	20	a	a	DET
inlawrev-18599	526	21	permitted	permit	VERB
inlawrev-18599	526	22	business	business	NOUN
inlawrev-18599	526	23	with	with	ADP
inlawrev-18599	526	24	multiple	multiple	ADJ
inlawrev-18599	526	25	operations	operation	NOUN
inlawrev-18599	526	26	where	where	SCONJ
inlawrev-18599	526	27	some	some	DET
inlawrev-18599	526	28	operations	operation	NOUN
inlawrev-18599	526	29	relate	relate	VERB
inlawrev-18599	526	30	to	to	ADP
inlawrev-18599	526	31	the	the	DET
inlawrev-18599	526	32	requirement	requirement	NOUN
inlawrev-18599	526	33	of	of	ADP
inlawrev-18599	526	34	having	have	VERB
inlawrev-18599	526	35	a	a	DET
inlawrev-18599	526	36	sales	sale	NOUN
inlawrev-18599	526	37	tax	tax	NOUN
inlawrev-18599	526	38	permit	permit	NOUN
inlawrev-18599	526	39	and	and	CCONJ
inlawrev-18599	526	40	other	other	ADJ
inlawrev-18599	526	41	operations	operation	NOUN
inlawrev-18599	526	42	do	do	AUX
inlawrev-18599	526	43	not	not	PART
inlawrev-18599	526	44	,	,	PUNCT
inlawrev-18599	526	45	in	in	ADP
inlawrev-18599	526	46	which	which	DET
inlawrev-18599	526	47	case	case	NOUN
inlawrev-18599	526	48	the	the	DET
inlawrev-18599	526	49	occasional	occasional	ADJ
inlawrev-18599	526	50	sale	sale	NOUN
inlawrev-18599	526	51	exemption	exemption	NOUN
inlawrev-18599	526	52	should	should	AUX
inlawrev-18599	526	53	extend	extend	VERB
inlawrev-18599	526	54	to	to	ADP
inlawrev-18599	526	55	the	the	DET
inlawrev-18599	526	56	portion	portion	NOUN
inlawrev-18599	526	57	of	of	ADP
inlawrev-18599	526	58	the	the	DET
inlawrev-18599	526	59	purchase	purchase	NOUN
inlawrev-18599	526	60	price	price	NOUN
inlawrev-18599	526	61	allocated	allocate	VERB
inlawrev-18599	526	62	to	to	ADP
inlawrev-18599	526	63	the	the	DET
inlawrev-18599	526	64	non	non	ADJ
inlawrev-18599	526	65	-	-	ADJ
inlawrev-18599	526	66	permitted	permit	VERB
inlawrev-18599	526	67	operations.169	operations.169	NUM
inlawrev-18599	526	68	based	base	VERB
inlawrev-18599	526	69	on	on	ADP
inlawrev-18599	526	70	the	the	DET
inlawrev-18599	526	71	foregoing	foregoing	NOUN
inlawrev-18599	526	72	,	,	PUNCT
inlawrev-18599	526	73	kentucky	kentucky	PROPN
inlawrev-18599	526	74	has	have	VERB
inlawrev-18599	526	75	a	a	DET
inlawrev-18599	526	76	narrow	narrow	ADJ
inlawrev-18599	526	77	occasional	occasional	ADJ
inlawrev-18599	526	78	sale	sale	NOUN
inlawrev-18599	526	79	exemption	exemption	NOUN
inlawrev-18599	526	80	that	that	PRON
inlawrev-18599	526	81	deviates	deviate	VERB
inlawrev-18599	526	82	from	from	ADP
inlawrev-18599	526	83	the	the	DET
inlawrev-18599	526	84	baseline	baseline	PROPN
inlawrev-18599	526	85	model	model	NOUN
inlawrev-18599	526	86	exemption.170	exemption.170	PRON
inlawrev-18599	526	87	thus	thus	ADV
inlawrev-18599	526	88	,	,	PUNCT
inlawrev-18599	526	89	kentucky	kentucky	PROPN
inlawrev-18599	526	90	is	be	AUX
inlawrev-18599	526	91	a	a	DET
inlawrev-18599	526	92	trap	trap	NOUN
inlawrev-18599	526	93	for	for	ADP
inlawrev-18599	526	94	the	the	DET
inlawrev-18599	526	95	unwary	unwary	ADJ
inlawrev-18599	526	96	state	state	NOUN
inlawrev-18599	526	97	.	.	PUNCT
inlawrev-18599	527	1	k.	k.	PROPN
inlawrev-18599	527	2	maryland	maryland	PROPN
inlawrev-18599	527	3	maryland	maryland	PROPN
inlawrev-18599	527	4	’s	’s	PART
inlawrev-18599	527	5	occasional	occasional	ADJ
inlawrev-18599	527	6	sale	sale	NOUN
inlawrev-18599	527	7	exemption	exemption	NOUN
inlawrev-18599	527	8	applies	apply	VERB
inlawrev-18599	527	9	only	only	ADV
inlawrev-18599	527	10	when	when	SCONJ
inlawrev-18599	527	11	the	the	DET
inlawrev-18599	527	12	sales	sale	NOUN
inlawrev-18599	527	13	price	price	NOUN
inlawrev-18599	527	14	is	be	AUX
inlawrev-18599	527	15	less	less	ADJ
inlawrev-18599	527	16	than	than	ADP
inlawrev-18599	527	17	$	$	SYM
inlawrev-18599	527	18	1000.171	1000.171	NUM
inlawrev-18599	527	19	thus	thus	ADV
inlawrev-18599	527	20	,	,	PUNCT
inlawrev-18599	527	21	the	the	DET
inlawrev-18599	527	22	proceeds	proceed	NOUN
inlawrev-18599	527	23	from	from	ADP
inlawrev-18599	527	24	the	the	DET
inlawrev-18599	527	25	transfer	transfer	NOUN
inlawrev-18599	527	26	of	of	ADP
inlawrev-18599	527	27	the	the	DET
inlawrev-18599	527	28	non	non	ADJ
inlawrev-18599	527	29	-	-	ADJ
inlawrev-18599	527	30	inventory	inventory	ADJ
inlawrev-18599	527	31	tpp	tpp	PROPN
inlawrev-18599	527	32	component	component	NOUN
inlawrev-18599	527	33	of	of	ADP
inlawrev-18599	527	34	an	an	DET
inlawrev-18599	527	35	asset	asset	NOUN
inlawrev-18599	527	36	sale	sale	NOUN
inlawrev-18599	527	37	will	will	AUX
inlawrev-18599	527	38	be	be	AUX
inlawrev-18599	527	39	subject	subject	ADJ
inlawrev-18599	527	40	to	to	ADP
inlawrev-18599	527	41	maryland	maryland	NOUN
inlawrev-18599	527	42	sales	sale	NOUN
inlawrev-18599	527	43	tax	tax	NOUN
inlawrev-18599	527	44	unless	unless	SCONJ
inlawrev-18599	527	45	another	another	DET
inlawrev-18599	527	46	exemption	exemption	NOUN
inlawrev-18599	527	47	applies	apply	VERB
inlawrev-18599	527	48	(	(	PUNCT
inlawrev-18599	527	49	e.g.	e.g.	ADV
inlawrev-18599	527	50	,	,	PUNCT
inlawrev-18599	527	51	manufacturing	manufacture	VERB
inlawrev-18599	527	52	exemption).172	exemption).172	NOUN
inlawrev-18599	527	53	the	the	DET
inlawrev-18599	527	54	lack	lack	NOUN
inlawrev-18599	527	55	of	of	ADP
inlawrev-18599	527	56	any	any	DET
inlawrev-18599	527	57	type	type	NOUN
inlawrev-18599	527	58	of	of	ADP
inlawrev-18599	527	59	occasional	occasional	ADJ
inlawrev-18599	527	60	sale	sale	NOUN
inlawrev-18599	527	61	exemption	exemption	NOUN
inlawrev-18599	527	62	applicable	applicable	ADJ
inlawrev-18599	527	63	to	to	ADP
inlawrev-18599	527	64	asset	asset	NOUN
inlawrev-18599	527	65	sales	sale	NOUN
inlawrev-18599	527	66	is	be	AUX
inlawrev-18599	527	67	divergent	divergent	ADJ
inlawrev-18599	527	68	from	from	ADP
inlawrev-18599	527	69	the	the	DET
inlawrev-18599	527	70	baseline	baseline	PROPN
inlawrev-18599	527	71	model	model	NOUN
inlawrev-18599	527	72	exemption	exemption	NOUN
inlawrev-18599	527	73	,	,	PUNCT
inlawrev-18599	527	74	thereby	thereby	ADV
inlawrev-18599	527	75	causing	cause	VERB
inlawrev-18599	527	76	maryland	maryland	NOUN
inlawrev-18599	527	77	to	to	PART
inlawrev-18599	527	78	fit	fit	VERB
inlawrev-18599	527	79	within	within	ADP
inlawrev-18599	527	80	the	the	DET
inlawrev-18599	527	81	trap	trap	NOUN
inlawrev-18599	527	82	for	for	SCONJ
inlawrev-18599	527	83	the	the	DET
inlawrev-18599	527	84	unwary	unwary	ADJ
inlawrev-18599	527	85	category.173	category.173	PROPN
inlawrev-18599	527	86	l.	l.	PROPN
inlawrev-18599	527	87	minnesota	minnesota	PROPN
inlawrev-18599	527	88	isolated	isolated	ADJ
inlawrev-18599	527	89	and	and	CCONJ
inlawrev-18599	527	90	occasional	occasional	ADJ
inlawrev-18599	527	91	sales	sale	NOUN
inlawrev-18599	527	92	are	be	AUX
inlawrev-18599	527	93	exempt	exempt	ADJ
inlawrev-18599	527	94	from	from	ADP
inlawrev-18599	527	95	minnesota	minnesota	PROPN
inlawrev-18599	527	96	sales	sales	PROPN
inlawrev-18599	527	97	tax.174	tax.174	PROPN
inlawrev-18599	527	98	minnesota	minnesota	PROPN
inlawrev-18599	527	99	statute	statute	PROPN
inlawrev-18599	527	100	provides	provide	VERB
inlawrev-18599	527	101	:	:	PUNCT
inlawrev-18599	527	102	isolated	isolated	ADJ
inlawrev-18599	527	103	and	and	CCONJ
inlawrev-18599	527	104	occasional	occasional	ADJ
inlawrev-18599	527	105	sales	sale	NOUN
inlawrev-18599	527	106	in	in	ADP
inlawrev-18599	527	107	minnesota	minnesota	PROPN
inlawrev-18599	527	108	not	not	PART
inlawrev-18599	527	109	made	make	VERB
inlawrev-18599	527	110	in	in	ADP
inlawrev-18599	527	111	the	the	DET
inlawrev-18599	527	112	normal	normal	ADJ
inlawrev-18599	527	113	course	course	NOUN
inlawrev-18599	527	114	of	of	ADP
inlawrev-18599	527	115	business	business	NOUN
inlawrev-18599	527	116	of	of	ADP
inlawrev-18599	527	117	selling	sell	VERB
inlawrev-18599	527	118	that	that	DET
inlawrev-18599	527	119	kind	kind	NOUN
inlawrev-18599	527	120	of	of	ADP
inlawrev-18599	527	121	property	property	NOUN
inlawrev-18599	527	122	or	or	CCONJ
inlawrev-18599	527	123	service	service	NOUN
inlawrev-18599	527	124	are	be	AUX
inlawrev-18599	527	125	exempt	exempt	ADJ
inlawrev-18599	527	126	.	.	PUNCT
inlawrev-18599	528	1	the	the	DET
inlawrev-18599	528	2	storage	storage	NOUN
inlawrev-18599	528	3	,	,	PUNCT
inlawrev-18599	528	4	use	use	NOUN
inlawrev-18599	528	5	,	,	PUNCT
inlawrev-18599	528	6	or	or	CCONJ
inlawrev-18599	528	7	consumption	consumption	NOUN
inlawrev-18599	528	8	of	of	ADP
inlawrev-18599	528	9	property	property	NOUN
inlawrev-18599	528	10	or	or	CCONJ
inlawrev-18599	528	11	services	service	NOUN
inlawrev-18599	528	12	acquired	acquire	VERB
inlawrev-18599	528	13	as	as	ADP
inlawrev-18599	528	14	a	a	DET
inlawrev-18599	528	15	result	result	NOUN
inlawrev-18599	528	16	of	of	ADP
inlawrev-18599	528	17	such	such	DET
inlawrev-18599	528	18	a	a	DET
inlawrev-18599	528	19	sale	sale	NOUN
inlawrev-18599	528	20	is	be	AUX
inlawrev-18599	528	21	exempt	exempt	ADJ
inlawrev-18599	528	22	.	.	PUNCT
inlawrev-18599	529	1	this	this	DET
inlawrev-18599	529	2	exemption	exemption	NOUN
inlawrev-18599	529	3	does	do	AUX
inlawrev-18599	529	4	not	not	PART
inlawrev-18599	529	5	apply	apply	VERB
inlawrev-18599	529	6	to	to	ADP
inlawrev-18599	529	7	sales	sale	NOUN
inlawrev-18599	529	8	of	of	ADP
inlawrev-18599	529	9	tangible	tangible	ADJ
inlawrev-18599	529	10	personal	personal	ADJ
inlawrev-18599	529	11	property	property	NOUN
inlawrev-18599	529	12	primarily	primarily	ADV
inlawrev-18599	529	13	used	use	VERB
inlawrev-18599	529	14	in	in	ADP
inlawrev-18599	529	15	a	a	DET
inlawrev-18599	529	16	trade	trade	NOUN
inlawrev-18599	529	17	or	or	CCONJ
inlawrev-18599	529	18	business.175	business.175	NOUN
inlawrev-18599	529	19	as	as	SCONJ
inlawrev-18599	529	20	indicated	indicate	VERB
inlawrev-18599	529	21	in	in	ADP
inlawrev-18599	529	22	the	the	DET
inlawrev-18599	529	23	last	last	ADJ
inlawrev-18599	529	24	sentence	sentence	NOUN
inlawrev-18599	529	25	,	,	PUNCT
inlawrev-18599	529	26	the	the	DET
inlawrev-18599	529	27	above	above	ADV
inlawrev-18599	529	28	quoted	quote	VERB
inlawrev-18599	529	29	exemption	exemption	NOUN
inlawrev-18599	529	30	does	do	AUX
inlawrev-18599	529	31	not	not	PART
inlawrev-18599	529	32	apply	apply	VERB
inlawrev-18599	529	33	if	if	SCONJ
inlawrev-18599	529	34	the	the	DET
inlawrev-18599	529	35	subject	subject	NOUN
inlawrev-18599	529	36	tpp	tpp	PROPN
inlawrev-18599	529	37	is	be	AUX
inlawrev-18599	529	38	primarily	primarily	ADV
inlawrev-18599	529	39	used	use	VERB
inlawrev-18599	529	40	in	in	ADP
inlawrev-18599	529	41	a	a	DET
inlawrev-18599	529	42	trade	trade	NOUN
inlawrev-18599	529	43	or	or	CCONJ
inlawrev-18599	529	44	business.176	business.176	NOUN
inlawrev-18599	529	45	for	for	SCONJ
inlawrev-18599	529	46	tpp	tpp	PROPN
inlawrev-18599	529	47	primarily	primarily	ADV
inlawrev-18599	529	48	used	use	VERB
inlawrev-18599	529	49	in	in	ADP
inlawrev-18599	529	50	a	a	DET
inlawrev-18599	529	51	trade	trade	NOUN
inlawrev-18599	529	52	or	or	CCONJ
inlawrev-18599	529	53	business	business	NOUN
inlawrev-18599	529	54	,	,	PUNCT
inlawrev-18599	529	55	section	section	NOUN
inlawrev-18599	529	56	297a.68	297a.68	NUM
inlawrev-18599	529	57	of	of	ADP
inlawrev-18599	529	58	the	the	DET
inlawrev-18599	529	59	minnesota	minnesota	PROPN
inlawrev-18599	529	60	statutes	statutes	PROPN
inlawrev-18599	529	61	applies	apply	VERB
inlawrev-18599	529	62	,	,	PUNCT
inlawrev-18599	529	63	which	which	PRON
inlawrev-18599	529	64	states	state	VERB
inlawrev-18599	529	65	:	:	PUNCT
inlawrev-18599	530	1	168	168	NUM
inlawrev-18599	530	2	.	.	PUNCT
inlawrev-18599	530	3	substantially	substantially	ADV
inlawrev-18599	530	4	similar	similar	ADJ
inlawrev-18599	530	5	ownership	ownership	NOUN
inlawrev-18599	530	6	both	both	CCONJ
inlawrev-18599	530	7	before	before	ADP
inlawrev-18599	530	8	and	and	CCONJ
inlawrev-18599	530	9	after	after	ADP
inlawrev-18599	530	10	an	an	DET
inlawrev-18599	530	11	asset	asset	NOUN
inlawrev-18599	530	12	sale	sale	NOUN
inlawrev-18599	530	13	will	will	AUX
inlawrev-18599	530	14	not	not	PART
inlawrev-18599	530	15	result	result	VERB
inlawrev-18599	530	16	in	in	ADP
inlawrev-18599	530	17	the	the	DET
inlawrev-18599	530	18	typical	typical	ADJ
inlawrev-18599	530	19	asset	asset	NOUN
inlawrev-18599	530	20	sale	sale	NOUN
inlawrev-18599	530	21	where	where	SCONJ
inlawrev-18599	530	22	the	the	DET
inlawrev-18599	530	23	buyer	buyer	NOUN
inlawrev-18599	530	24	and	and	CCONJ
inlawrev-18599	530	25	seller	seller	NOUN
inlawrev-18599	530	26	are	be	AUX
inlawrev-18599	530	27	unrelated	unrelated	ADJ
inlawrev-18599	530	28	parties	party	NOUN
inlawrev-18599	530	29	.	.	PUNCT
inlawrev-18599	531	1	169	169	NUM
inlawrev-18599	531	2	.	.	PUNCT
inlawrev-18599	532	1	see	see	VERB
inlawrev-18599	532	2	supra	supra	PROPN
inlawrev-18599	532	3	notes	note	VERB
inlawrev-18599	532	4	167	167	NUM
inlawrev-18599	532	5	-	-	SYM
inlawrev-18599	532	6	68	68	NUM
inlawrev-18599	532	7	and	and	CCONJ
inlawrev-18599	532	8	accompanying	accompany	VERB
inlawrev-18599	532	9	text	text	NOUN
inlawrev-18599	532	10	.	.	PUNCT
inlawrev-18599	533	1	170	170	NUM
inlawrev-18599	533	2	.	.	PUNCT
inlawrev-18599	534	1	see	see	VERB
inlawrev-18599	534	2	supra	supra	PROPN
inlawrev-18599	534	3	note	note	PROPN
inlawrev-18599	534	4	41	41	NUM
inlawrev-18599	534	5	.	.	PUNCT
inlawrev-18599	535	1	171	171	NUM
inlawrev-18599	535	2	.	.	PUNCT
inlawrev-18599	536	1	see	see	PROPN
inlawrev-18599	536	2	md	md	PROPN
inlawrev-18599	536	3	.	.	PROPN
inlawrev-18599	536	4	code	code	PROPN
inlawrev-18599	536	5	ann	ann	PROPN
inlawrev-18599	536	6	.	.	PUNCT
inlawrev-18599	537	1	tax	tax	PROPN
inlawrev-18599	537	2	-	-	PUNCT
inlawrev-18599	537	3	gen	gen	PROPN
inlawrev-18599	537	4	.	.	PROPN
inlawrev-18599	537	5	§	§	PROPN
inlawrev-18599	537	6	11	11	NUM
inlawrev-18599	537	7	-	-	SYM
inlawrev-18599	537	8	209(a	209(a	NUM
inlawrev-18599	537	9	)	)	PUNCT
inlawrev-18599	537	10	(	(	PUNCT
inlawrev-18599	537	11	west	west	NOUN
inlawrev-18599	537	12	2014	2014	NUM
inlawrev-18599	537	13	)	)	PUNCT
inlawrev-18599	537	14	.	.	PUNCT
inlawrev-18599	538	1	172	172	X
inlawrev-18599	538	2	.	.	PUNCT
inlawrev-18599	539	1	see	see	VERB
inlawrev-18599	539	2	i	i	PRON
inlawrev-18599	539	3	d.	d.	PROPN
inlawrev-18599	539	4	see	see	VERB
inlawrev-18599	539	5	generally	generally	ADV
inlawrev-18599	539	6	stern	stern	ADJ
inlawrev-18599	539	7	,	,	PUNCT
inlawrev-18599	539	8	supra	supra	ADJ
inlawrev-18599	539	9	note	note	NOUN
inlawrev-18599	539	10	24	24	NUM
inlawrev-18599	539	11	,	,	PUNCT
inlawrev-18599	539	12	at	at	ADP
inlawrev-18599	539	13	58	58	NUM
inlawrev-18599	539	14	.	.	PUNCT
inlawrev-18599	540	1	173	173	NUM
inlawrev-18599	540	2	.	.	PUNCT
inlawrev-18599	541	1	see	see	VERB
inlawrev-18599	541	2	supra	supra	PROPN
inlawrev-18599	541	3	note	note	PROPN
inlawrev-18599	541	4	41	41	NUM
inlawrev-18599	541	5	and	and	CCONJ
inlawrev-18599	541	6	accompanying	accompany	VERB
inlawrev-18599	541	7	text	text	NOUN
inlawrev-18599	541	8	;	;	PUNCT
inlawrev-18599	541	9	see	see	VERB
inlawrev-18599	541	10	also	also	ADV
inlawrev-18599	541	11	ria	ria	PROPN
inlawrev-18599	541	12	checkpoint	checkpoint	NOUN
inlawrev-18599	541	13	,	,	PUNCT
inlawrev-18599	541	14	supra	supra	PROPN
inlawrev-18599	541	15	note	note	PROPN
inlawrev-18599	541	16	72	72	NUM
inlawrev-18599	541	17	;	;	PUNCT
inlawrev-18599	541	18	noonan	noonan	PROPN
inlawrev-18599	541	19	&	&	CCONJ
inlawrev-18599	541	20	endres	endres	PROPN
inlawrev-18599	541	21	,	,	PUNCT
inlawrev-18599	541	22	supra	supra	PROPN
inlawrev-18599	541	23	note	note	PROPN
inlawrev-18599	541	24	22	22	NUM
inlawrev-18599	541	25	,	,	PUNCT
inlawrev-18599	541	26	at	at	ADP
inlawrev-18599	541	27	119	119	NUM
inlawrev-18599	541	28	.	.	NOUN
inlawrev-18599	541	29	174	174	NUM
inlawrev-18599	541	30	.	.	PUNCT
inlawrev-18599	542	1	see	see	VERB
inlawrev-18599	542	2	minn	minn	PROPN
inlawrev-18599	542	3	.	.	PUNCT
inlawrev-18599	542	4	stat	stat	PROPN
inlawrev-18599	542	5	.	.	PUNCT
inlawrev-18599	543	1	ann	ann	PROPN
inlawrev-18599	543	2	.	.	PUNCT
inlawrev-18599	544	1	§	§	PROPN
inlawrev-18599	544	2	297a.67	297a.67	NUM
inlawrev-18599	544	3	,	,	PUNCT
inlawrev-18599	544	4	subd	subd	NOUN
inlawrev-18599	544	5	.	.	PUNCT
inlawrev-18599	544	6	23	23	NUM
inlawrev-18599	544	7	(	(	PUNCT
inlawrev-18599	544	8	west	west	NOUN
inlawrev-18599	544	9	2014	2014	NUM
inlawrev-18599	544	10	)	)	PUNCT
inlawrev-18599	544	11	;	;	PUNCT
inlawrev-18599	544	12	see	see	VERB
inlawrev-18599	544	13	also	also	ADV
inlawrev-18599	544	14	minn	minn	PROPN
inlawrev-18599	544	15	.	.	PUNCT
inlawrev-18599	545	1	r.	r.	PROPN
inlawrev-18599	545	2	8130.5800	8130.5800	PROPN
inlawrev-18599	545	3	,	,	PUNCT
inlawrev-18599	545	4	subp	subp	ADJ
inlawrev-18599	545	5	.	.	PUNCT
inlawrev-18599	546	1	1	1	NUM
inlawrev-18599	546	2	(	(	PUNCT
inlawrev-18599	546	3	2014	2014	NUM
inlawrev-18599	546	4	)	)	PUNCT
inlawrev-18599	546	5	.	.	PUNCT
inlawrev-18599	547	1	175	175	NUM
inlawrev-18599	547	2	.	.	PUNCT
inlawrev-18599	548	1	i	i	PRON
inlawrev-18599	548	2	d.	d.	PROPN
inlawrev-18599	548	3	176	176	NUM
inlawrev-18599	548	4	.	.	PUNCT
inlawrev-18599	549	1	see	see	VERB
inlawrev-18599	549	2	infra	infra	NOUN
inlawrev-18599	549	3	note	note	VERB
inlawrev-18599	549	4	178	178	NUM
inlawrev-18599	549	5	and	and	CCONJ
inlawrev-18599	549	6	accompanying	accompany	VERB
inlawrev-18599	549	7	text	text	NOUN
inlawrev-18599	549	8	.	.	PUNCT
inlawrev-18599	550	1	574	574	NUM
inlawrev-18599	550	2	indiana	indiana	PROPN
inlawrev-18599	550	3	law	law	NOUN
inlawrev-18599	550	4	review	review	NOUN
inlawrev-18599	550	5	[	[	X
inlawrev-18599	550	6	vol	vol	NOUN
inlawrev-18599	550	7	.	.	PUNCT
inlawrev-18599	550	8	48:551	48:551	NUM
inlawrev-18599	551	1	the	the	DET
inlawrev-18599	551	2	sale	sale	NOUN
inlawrev-18599	551	3	of	of	ADP
inlawrev-18599	551	4	tangible	tangible	ADJ
inlawrev-18599	551	5	personal	personal	ADJ
inlawrev-18599	551	6	property	property	NOUN
inlawrev-18599	551	7	primarily	primarily	ADV
inlawrev-18599	551	8	used	use	VERB
inlawrev-18599	551	9	in	in	ADP
inlawrev-18599	551	10	a	a	DET
inlawrev-18599	551	11	trade	trade	NOUN
inlawrev-18599	551	12	or	or	CCONJ
inlawrev-18599	551	13	business	business	NOUN
inlawrev-18599	551	14	is	be	AUX
inlawrev-18599	551	15	exempt	exempt	ADJ
inlawrev-18599	551	16	if	if	SCONJ
inlawrev-18599	551	17	the	the	DET
inlawrev-18599	551	18	sale	sale	NOUN
inlawrev-18599	551	19	is	be	AUX
inlawrev-18599	551	20	not	not	PART
inlawrev-18599	551	21	made	make	VERB
inlawrev-18599	551	22	in	in	ADP
inlawrev-18599	551	23	the	the	DET
inlawrev-18599	551	24	normal	normal	ADJ
inlawrev-18599	551	25	course	course	NOUN
inlawrev-18599	551	26	of	of	ADP
inlawrev-18599	551	27	business	business	NOUN
inlawrev-18599	551	28	of	of	ADP
inlawrev-18599	551	29	selling	sell	VERB
inlawrev-18599	551	30	that	that	DET
inlawrev-18599	551	31	kind	kind	NOUN
inlawrev-18599	551	32	of	of	ADP
inlawrev-18599	551	33	property	property	NOUN
inlawrev-18599	551	34	and	and	CCONJ
inlawrev-18599	551	35	if	if	SCONJ
inlawrev-18599	551	36	one	one	NUM
inlawrev-18599	551	37	of	of	ADP
inlawrev-18599	551	38	the	the	DET
inlawrev-18599	551	39	following	follow	VERB
inlawrev-18599	551	40	conditions	condition	NOUN
inlawrev-18599	551	41	is	be	AUX
inlawrev-18599	551	42	satisfied	satisfied	ADJ
inlawrev-18599	551	43	:	:	PUNCT
inlawrev-18599	551	44	(	(	PUNCT
inlawrev-18599	551	45	1	1	X
inlawrev-18599	551	46	)	)	PUNCT
inlawrev-18599	551	47	the	the	DET
inlawrev-18599	551	48	sale	sale	NOUN
inlawrev-18599	551	49	occurs	occur	VERB
inlawrev-18599	551	50	in	in	ADP
inlawrev-18599	551	51	a	a	DET
inlawrev-18599	551	52	transaction	transaction	NOUN
inlawrev-18599	551	53	subject	subject	NOUN
inlawrev-18599	551	54	to	to	ADP
inlawrev-18599	551	55	or	or	CCONJ
inlawrev-18599	551	56	described	describe	VERB
inlawrev-18599	551	57	in	in	ADP
inlawrev-18599	551	58	section	section	NOUN
inlawrev-18599	551	59	118	118	NUM
inlawrev-18599	551	60	,	,	PUNCT
inlawrev-18599	551	61	331	331	NUM
inlawrev-18599	551	62	,	,	PUNCT
inlawrev-18599	551	63	332	332	NUM
inlawrev-18599	551	64	,	,	PUNCT
inlawrev-18599	551	65	336	336	NUM
inlawrev-18599	551	66	,	,	PUNCT
inlawrev-18599	551	67	337	337	NUM
inlawrev-18599	551	68	,	,	PUNCT
inlawrev-18599	551	69	338	338	NUM
inlawrev-18599	551	70	,	,	PUNCT
inlawrev-18599	551	71	351	351	NUM
inlawrev-18599	551	72	,	,	PUNCT
inlawrev-18599	551	73	355	355	NUM
inlawrev-18599	551	74	,	,	PUNCT
inlawrev-18599	551	75	368	368	NUM
inlawrev-18599	551	76	,	,	PUNCT
inlawrev-18599	551	77	721	721	NUM
inlawrev-18599	551	78	,	,	PUNCT
inlawrev-18599	551	79	731	731	NUM
inlawrev-18599	551	80	,	,	PUNCT
inlawrev-18599	551	81	1031	1031	NUM
inlawrev-18599	551	82	,	,	PUNCT
inlawrev-18599	551	83	or	or	CCONJ
inlawrev-18599	551	84	1033	1033	NUM
inlawrev-18599	551	85	of	of	ADP
inlawrev-18599	551	86	the	the	DET
inlawrev-18599	551	87	internal	internal	ADJ
inlawrev-18599	551	88	revenue	revenue	NOUN
inlawrev-18599	551	89	code	code	NOUN
inlawrev-18599	551	90	;	;	PUNCT
inlawrev-18599	551	91	(	(	PUNCT
inlawrev-18599	551	92	2	2	X
inlawrev-18599	551	93	)	)	PUNCT
inlawrev-18599	551	94	the	the	DET
inlawrev-18599	551	95	sale	sale	NOUN
inlawrev-18599	551	96	is	be	AUX
inlawrev-18599	551	97	between	between	ADP
inlawrev-18599	551	98	members	member	NOUN
inlawrev-18599	551	99	of	of	ADP
inlawrev-18599	551	100	a	a	DET
inlawrev-18599	551	101	controlled	control	VERB
inlawrev-18599	551	102	group	group	NOUN
inlawrev-18599	551	103	as	as	SCONJ
inlawrev-18599	551	104	defined	define	VERB
inlawrev-18599	551	105	in	in	ADP
inlawrev-18599	551	106	section	section	NOUN
inlawrev-18599	551	107	1563(a	1563(a	NUM
inlawrev-18599	551	108	)	)	PUNCT
inlawrev-18599	551	109	of	of	ADP
inlawrev-18599	551	110	the	the	DET
inlawrev-18599	551	111	internal	internal	ADJ
inlawrev-18599	551	112	revenue	revenue	NOUN
inlawrev-18599	551	113	code	code	NOUN
inlawrev-18599	551	114	;	;	PUNCT
inlawrev-18599	551	115	(	(	PUNCT
inlawrev-18599	551	116	3	3	X
inlawrev-18599	551	117	)	)	PUNCT
inlawrev-18599	551	118	the	the	DET
inlawrev-18599	551	119	sale	sale	NOUN
inlawrev-18599	551	120	is	be	AUX
inlawrev-18599	551	121	a	a	DET
inlawrev-18599	551	122	sale	sale	NOUN
inlawrev-18599	551	123	of	of	ADP
inlawrev-18599	551	124	farm	farm	NOUN
inlawrev-18599	551	125	machinery	machinery	NOUN
inlawrev-18599	551	126	;	;	PUNCT
inlawrev-18599	551	127	(	(	PUNCT
inlawrev-18599	551	128	4	4	X
inlawrev-18599	551	129	)	)	PUNCT
inlawrev-18599	551	130	the	the	DET
inlawrev-18599	551	131	sale	sale	NOUN
inlawrev-18599	551	132	is	be	AUX
inlawrev-18599	551	133	a	a	DET
inlawrev-18599	551	134	farm	farm	NOUN
inlawrev-18599	551	135	auction	auction	NOUN
inlawrev-18599	551	136	sale	sale	NOUN
inlawrev-18599	551	137	;	;	PUNCT
inlawrev-18599	551	138	(	(	PUNCT
inlawrev-18599	551	139	5	5	X
inlawrev-18599	551	140	)	)	PUNCT
inlawrev-18599	551	141	the	the	DET
inlawrev-18599	551	142	sale	sale	NOUN
inlawrev-18599	551	143	is	be	AUX
inlawrev-18599	551	144	a	a	DET
inlawrev-18599	551	145	sale	sale	NOUN
inlawrev-18599	551	146	of	of	ADP
inlawrev-18599	551	147	substantially	substantially	ADV
inlawrev-18599	551	148	all	all	PRON
inlawrev-18599	551	149	of	of	ADP
inlawrev-18599	551	150	the	the	DET
inlawrev-18599	551	151	assets	asset	NOUN
inlawrev-18599	551	152	of	of	ADP
inlawrev-18599	551	153	a	a	DET
inlawrev-18599	551	154	trade	trade	NOUN
inlawrev-18599	551	155	or	or	CCONJ
inlawrev-18599	551	156	business;177	business;177	PROPN
inlawrev-18599	551	157	or	or	CCONJ
inlawrev-18599	551	158	(	(	PUNCT
inlawrev-18599	551	159	6	6	NUM
inlawrev-18599	551	160	)	)	PUNCT
inlawrev-18599	551	161	the	the	DET
inlawrev-18599	551	162	total	total	ADJ
inlawrev-18599	551	163	amount	amount	NOUN
inlawrev-18599	551	164	of	of	ADP
inlawrev-18599	551	165	gross	gross	ADJ
inlawrev-18599	551	166	receipts	receipt	NOUN
inlawrev-18599	551	167	from	from	ADP
inlawrev-18599	551	168	the	the	DET
inlawrev-18599	551	169	sale	sale	NOUN
inlawrev-18599	551	170	of	of	ADP
inlawrev-18599	551	171	trade	trade	NOUN
inlawrev-18599	551	172	or	or	CCONJ
inlawrev-18599	551	173	business	business	NOUN
inlawrev-18599	551	174	property	property	NOUN
inlawrev-18599	551	175	made	make	VERB
inlawrev-18599	551	176	during	during	ADP
inlawrev-18599	551	177	the	the	DET
inlawrev-18599	551	178	calendar	calendar	NOUN
inlawrev-18599	551	179	month	month	NOUN
inlawrev-18599	551	180	of	of	ADP
inlawrev-18599	551	181	the	the	DET
inlawrev-18599	551	182	sale	sale	NOUN
inlawrev-18599	551	183	and	and	CCONJ
inlawrev-18599	551	184	the	the	DET
inlawrev-18599	551	185	preceding	precede	VERB
inlawrev-18599	551	186	11	11	NUM
inlawrev-18599	551	187	calendar	calendar	NOUN
inlawrev-18599	551	188	months	month	NOUN
inlawrev-18599	551	189	does	do	AUX
inlawrev-18599	551	190	not	not	PART
inlawrev-18599	551	191	exceed	exceed	VERB
inlawrev-18599	551	192	$	$	SYM
inlawrev-18599	551	193	1,000.178	1,000.178	NUM
inlawrev-18599	551	194	based	base	VERB
inlawrev-18599	551	195	on	on	ADP
inlawrev-18599	551	196	the	the	DET
inlawrev-18599	551	197	above	above	NOUN
inlawrev-18599	551	198	,	,	PUNCT
inlawrev-18599	551	199	the	the	DET
inlawrev-18599	551	200	proceeds	proceed	NOUN
inlawrev-18599	551	201	from	from	ADP
inlawrev-18599	551	202	the	the	DET
inlawrev-18599	551	203	transfer	transfer	NOUN
inlawrev-18599	551	204	of	of	ADP
inlawrev-18599	551	205	the	the	DET
inlawrev-18599	551	206	non	non	ADJ
inlawrev-18599	551	207	-	-	ADJ
inlawrev-18599	551	208	inventory	inventory	ADJ
inlawrev-18599	551	209	tpp	tpp	PROPN
inlawrev-18599	551	210	component	component	NOUN
inlawrev-18599	551	211	of	of	ADP
inlawrev-18599	551	212	an	an	DET
inlawrev-18599	551	213	asset	asset	NOUN
inlawrev-18599	551	214	sale	sale	NOUN
inlawrev-18599	551	215	should	should	AUX
inlawrev-18599	551	216	be	be	AUX
inlawrev-18599	551	217	exempt	exempt	ADJ
inlawrev-18599	551	218	from	from	ADP
inlawrev-18599	551	219	minnesota	minnesota	PROPN
inlawrev-18599	551	220	sales	sale	NOUN
inlawrev-18599	551	221	tax	tax	NOUN
inlawrev-18599	551	222	under	under	ADP
inlawrev-18599	551	223	subsection	subsection	NOUN
inlawrev-18599	551	224	(	(	PUNCT
inlawrev-18599	551	225	5).179	5).179	NOUN
inlawrev-18599	551	226	the	the	DET
inlawrev-18599	551	227	caveat	caveat	NOUN
inlawrev-18599	551	228	,	,	PUNCT
inlawrev-18599	551	229	and	and	CCONJ
inlawrev-18599	551	230	the	the	DET
inlawrev-18599	551	231	reason	reason	NOUN
inlawrev-18599	551	232	minnesota	minnesota	PROPN
inlawrev-18599	551	233	fits	fit	VERB
inlawrev-18599	551	234	into	into	ADP
inlawrev-18599	551	235	the	the	DET
inlawrev-18599	551	236	trap	trap	NOUN
inlawrev-18599	551	237	for	for	ADP
inlawrev-18599	551	238	the	the	DET
inlawrev-18599	551	239	unwary	unwary	ADJ
inlawrev-18599	551	240	category	category	NOUN
inlawrev-18599	551	241	,	,	PUNCT
inlawrev-18599	551	242	is	be	AUX
inlawrev-18599	551	243	that	that	SCONJ
inlawrev-18599	551	244	for	for	ADP
inlawrev-18599	551	245	the	the	DET
inlawrev-18599	551	246	occasional	occasional	ADJ
inlawrev-18599	551	247	sale	sale	NOUN
inlawrev-18599	551	248	exemption	exemption	NOUN
inlawrev-18599	551	249	to	to	PART
inlawrev-18599	551	250	apply	apply	VERB
inlawrev-18599	551	251	,	,	PUNCT
inlawrev-18599	551	252	the	the	DET
inlawrev-18599	551	253	asset	asset	NOUN
inlawrev-18599	551	254	sale	sale	NOUN
inlawrev-18599	551	255	“	"	PUNCT
inlawrev-18599	551	256	must	must	AUX
inlawrev-18599	551	257	occur	occur	VERB
inlawrev-18599	551	258	as	as	ADP
inlawrev-18599	551	259	a	a	DET
inlawrev-18599	551	260	single	single	ADJ
inlawrev-18599	551	261	transaction	transaction	NOUN
inlawrev-18599	551	262	or	or	CCONJ
inlawrev-18599	551	263	a	a	DET
inlawrev-18599	551	264	series	series	NOUN
inlawrev-18599	551	265	of	of	ADP
inlawrev-18599	551	266	related	related	ADJ
inlawrev-18599	551	267	transactions	transaction	NOUN
inlawrev-18599	551	268	within	within	ADP
inlawrev-18599	551	269	the	the	DET
inlawrev-18599	551	270	twelve	twelve	NUM
inlawrev-18599	551	271	month	month	NOUN
inlawrev-18599	551	272	period	period	NOUN
inlawrev-18599	551	273	beginning	begin	VERB
inlawrev-18599	551	274	on	on	ADP
inlawrev-18599	551	275	the	the	DET
inlawrev-18599	551	276	date	date	NOUN
inlawrev-18599	551	277	of	of	ADP
inlawrev-18599	551	278	the	the	DET
inlawrev-18599	551	279	first	first	ADJ
inlawrev-18599	551	280	sale	sale	NOUN
inlawrev-18599	551	281	of	of	ADP
inlawrev-18599	551	282	assets	asset	NOUN
inlawrev-18599	551	283	intended	intend	VERB
inlawrev-18599	551	284	to	to	PART
inlawrev-18599	551	285	qualify	qualify	VERB
inlawrev-18599	551	286	for	for	ADP
inlawrev-18599	551	287	the	the	DET
inlawrev-18599	551	288	exemption	exemption	NOUN
inlawrev-18599	551	289	.	.	PUNCT
inlawrev-18599	552	1	”180	”180	NOUN
inlawrev-18599	553	1	this	this	DET
inlawrev-18599	553	2	requirement	requirement	NOUN
inlawrev-18599	553	3	precludes	preclude	VERB
inlawrev-18599	553	4	occasional	occasional	ADJ
inlawrev-18599	553	5	sale	sale	NOUN
inlawrev-18599	553	6	treatment	treatment	NOUN
inlawrev-18599	553	7	when	when	SCONJ
inlawrev-18599	553	8	the	the	DET
inlawrev-18599	553	9	structure	structure	NOUN
inlawrev-18599	553	10	of	of	ADP
inlawrev-18599	553	11	an	an	DET
inlawrev-18599	553	12	asset	asset	NOUN
inlawrev-18599	553	13	sale	sale	NOUN
inlawrev-18599	553	14	is	be	AUX
inlawrev-18599	553	15	a	a	DET
inlawrev-18599	553	16	series	series	NOUN
inlawrev-18599	553	17	of	of	ADP
inlawrev-18599	553	18	sales	sale	NOUN
inlawrev-18599	553	19	completed	complete	VERB
inlawrev-18599	553	20	over	over	ADP
inlawrev-18599	553	21	a	a	DET
inlawrev-18599	553	22	period	period	NOUN
inlawrev-18599	553	23	that	that	PRON
inlawrev-18599	553	24	will	will	AUX
inlawrev-18599	553	25	extend	extend	VERB
inlawrev-18599	553	26	beyond	beyond	ADP
inlawrev-18599	553	27	twelve	twelve	NUM
inlawrev-18599	553	28	months.181	months.181	PROPN
inlawrev-18599	553	29	because	because	SCONJ
inlawrev-18599	553	30	this	this	DET
inlawrev-18599	553	31	requirement	requirement	NOUN
inlawrev-18599	553	32	deviates	deviate	VERB
inlawrev-18599	553	33	from	from	ADP
inlawrev-18599	553	34	the	the	DET
inlawrev-18599	553	35	baseline	baseline	PROPN
inlawrev-18599	553	36	model	model	NOUN
inlawrev-18599	553	37	exemption	exemption	NOUN
inlawrev-18599	553	38	,	,	PUNCT
inlawrev-18599	553	39	minnesota	minnesota	PROPN
inlawrev-18599	553	40	is	be	AUX
inlawrev-18599	553	41	a	a	DET
inlawrev-18599	553	42	trap	trap	NOUN
inlawrev-18599	553	43	for	for	ADP
inlawrev-18599	553	44	the	the	DET
inlawrev-18599	553	45	unwary	unwary	ADJ
inlawrev-18599	553	46	state.182	state.182	PROPN
inlawrev-18599	553	47	m.	m.	PROPN
inlawrev-18599	553	48	missouri	missouri	PROPN
inlawrev-18599	553	49	missouri	missouri	PROPN
inlawrev-18599	553	50	’s	’s	PART
inlawrev-18599	553	51	occasional	occasional	ADJ
inlawrev-18599	553	52	sale	sale	NOUN
inlawrev-18599	553	53	exemption	exemption	NOUN
inlawrev-18599	553	54	is	be	AUX
inlawrev-18599	553	55	set	set	VERB
inlawrev-18599	553	56	forth	forth	ADV
inlawrev-18599	553	57	in	in	ADP
inlawrev-18599	553	58	title	title	NOUN
inlawrev-18599	553	59	10	10	NUM
inlawrev-18599	553	60	-	-	SYM
inlawrev-18599	553	61	103.200	103.200	NUM
inlawrev-18599	553	62	of	of	ADP
inlawrev-18599	553	63	the	the	DET
inlawrev-18599	553	64	missouri	missouri	PROPN
inlawrev-18599	553	65	code	code	PROPN
inlawrev-18599	553	66	of	of	ADP
inlawrev-18599	553	67	state	state	NOUN
inlawrev-18599	553	68	regulations	regulation	NOUN
inlawrev-18599	553	69	,	,	PUNCT
inlawrev-18599	553	70	which	which	PRON
inlawrev-18599	553	71	provides	provide	VERB
inlawrev-18599	553	72	:	:	PUNCT
inlawrev-18599	553	73	177	177	NUM
inlawrev-18599	553	74	.	.	PUNCT
inlawrev-18599	554	1	the	the	DET
inlawrev-18599	554	2	term	term	NOUN
inlawrev-18599	554	3	“	"	PUNCT
inlawrev-18599	554	4	substantially	substantially	ADV
inlawrev-18599	554	5	all	all	PRON
inlawrev-18599	554	6	of	of	ADP
inlawrev-18599	554	7	the	the	DET
inlawrev-18599	554	8	assets	asset	NOUN
inlawrev-18599	554	9	of	of	ADP
inlawrev-18599	554	10	a	a	DET
inlawrev-18599	554	11	trade	trade	NOUN
inlawrev-18599	554	12	or	or	CCONJ
inlawrev-18599	554	13	business	business	NOUN
inlawrev-18599	554	14	,	,	PUNCT
inlawrev-18599	554	15	”	"	PUNCT
inlawrev-18599	554	16	or	or	CCONJ
inlawrev-18599	554	17	“	"	PUNCT
inlawrev-18599	554	18	substantially	substantially	ADV
inlawrev-18599	554	19	all	all	PRON
inlawrev-18599	554	20	of	of	ADP
inlawrev-18599	554	21	the	the	DET
inlawrev-18599	554	22	property	property	NOUN
inlawrev-18599	554	23	sold	sell	VERB
inlawrev-18599	554	24	,	,	PUNCT
inlawrev-18599	554	25	”	"	PUNCT
inlawrev-18599	554	26	means	mean	VERB
inlawrev-18599	554	27	ninety	ninety	NUM
inlawrev-18599	554	28	percent	percent	NOUN
inlawrev-18599	554	29	or	or	CCONJ
inlawrev-18599	554	30	more	more	ADJ
inlawrev-18599	554	31	of	of	ADP
inlawrev-18599	554	32	the	the	DET
inlawrev-18599	554	33	total	total	ADJ
inlawrev-18599	554	34	fair	fair	ADJ
inlawrev-18599	554	35	market	market	NOUN
inlawrev-18599	554	36	value	value	NOUN
inlawrev-18599	554	37	of	of	ADP
inlawrev-18599	554	38	the	the	DET
inlawrev-18599	554	39	tpp	tpp	PROPN
inlawrev-18599	554	40	and	and	CCONJ
inlawrev-18599	554	41	does	do	AUX
inlawrev-18599	554	42	not	not	PART
inlawrev-18599	554	43	include	include	VERB
inlawrev-18599	554	44	property	property	NOUN
inlawrev-18599	554	45	that	that	PRON
inlawrev-18599	554	46	is	be	AUX
inlawrev-18599	554	47	subject	subject	ADJ
inlawrev-18599	554	48	to	to	ADP
inlawrev-18599	554	49	property	property	NOUN
inlawrev-18599	554	50	tax	tax	NOUN
inlawrev-18599	554	51	.	.	PUNCT
inlawrev-18599	555	1	it	it	PRON
inlawrev-18599	555	2	also	also	ADV
inlawrev-18599	555	3	includes	include	VERB
inlawrev-18599	555	4	the	the	DET
inlawrev-18599	555	5	assets	asset	NOUN
inlawrev-18599	555	6	of	of	ADP
inlawrev-18599	555	7	a	a	DET
inlawrev-18599	555	8	separate	separate	ADJ
inlawrev-18599	555	9	division	division	NOUN
inlawrev-18599	555	10	,	,	PUNCT
inlawrev-18599	555	11	branch	branch	NOUN
inlawrev-18599	555	12	,	,	PUNCT
inlawrev-18599	555	13	or	or	CCONJ
inlawrev-18599	555	14	other	other	ADJ
inlawrev-18599	555	15	identifiable	identifiable	ADJ
inlawrev-18599	555	16	segment	segment	NOUN
inlawrev-18599	555	17	of	of	ADP
inlawrev-18599	555	18	a	a	DET
inlawrev-18599	555	19	business	business	NOUN
inlawrev-18599	555	20	,	,	PUNCT
inlawrev-18599	555	21	if	if	SCONJ
inlawrev-18599	555	22	before	before	ADP
inlawrev-18599	555	23	the	the	DET
inlawrev-18599	555	24	sale	sale	NOUN
inlawrev-18599	555	25	,	,	PUNCT
inlawrev-18599	555	26	the	the	DET
inlawrev-18599	555	27	income	income	NOUN
inlawrev-18599	555	28	and	and	CCONJ
inlawrev-18599	555	29	expenses	expense	NOUN
inlawrev-18599	555	30	attributable	attributable	ADJ
inlawrev-18599	555	31	to	to	ADP
inlawrev-18599	555	32	the	the	DET
inlawrev-18599	555	33	separate	separate	ADJ
inlawrev-18599	555	34	division	division	NOUN
inlawrev-18599	555	35	,	,	PUNCT
inlawrev-18599	555	36	branch	branch	NOUN
inlawrev-18599	555	37	,	,	PUNCT
inlawrev-18599	555	38	or	or	CCONJ
inlawrev-18599	555	39	segment	segment	NOUN
inlawrev-18599	555	40	can	can	AUX
inlawrev-18599	555	41	be	be	AUX
inlawrev-18599	555	42	separately	separately	ADV
inlawrev-18599	555	43	ascertained	ascertain	VERB
inlawrev-18599	555	44	.	.	PUNCT
inlawrev-18599	556	1	see	see	VERB
inlawrev-18599	556	2	minn	minn	PROPN
inlawrev-18599	556	3	.	.	PUNCT
inlawrev-18599	557	1	r.	r.	PROPN
inlawrev-18599	557	2	8130.5800	8130.5800	PROPN
inlawrev-18599	557	3	,	,	PUNCT
inlawrev-18599	557	4	subp	subp	ADJ
inlawrev-18599	557	5	.	.	PUNCT
inlawrev-18599	558	1	(	(	PUNCT
inlawrev-18599	558	2	1)(a)(f	1)(a)(f	NUM
inlawrev-18599	558	3	)	)	PUNCT
inlawrev-18599	558	4	(	(	PUNCT
inlawrev-18599	558	5	2014	2014	NUM
inlawrev-18599	558	6	)	)	PUNCT
inlawrev-18599	558	7	.	.	PUNCT
inlawrev-18599	559	1	178	178	NUM
inlawrev-18599	559	2	.	.	PUNCT
inlawrev-18599	560	1	minn	minn	PROPN
inlawrev-18599	560	2	.	.	PUNCT
inlawrev-18599	560	3	stat	stat	PROPN
inlawrev-18599	560	4	.	.	PUNCT
inlawrev-18599	561	1	ann	ann	PROPN
inlawrev-18599	561	2	.	.	PUNCT
inlawrev-18599	562	1	§	§	PROPN
inlawrev-18599	562	2	297a.68	297a.68	NUM
inlawrev-18599	562	3	,	,	PUNCT
inlawrev-18599	562	4	subd	subd	NOUN
inlawrev-18599	562	5	.	.	PUNCT
inlawrev-18599	562	6	25(a	25(a	NUM
inlawrev-18599	562	7	)	)	PUNCT
inlawrev-18599	562	8	(	(	PUNCT
inlawrev-18599	562	9	west	west	NOUN
inlawrev-18599	562	10	2014	2014	NUM
inlawrev-18599	562	11	)	)	PUNCT
inlawrev-18599	562	12	.	.	PUNCT
inlawrev-18599	563	1	179	179	NUM
inlawrev-18599	563	2	.	.	PUNCT
inlawrev-18599	564	1	i	i	PRON
inlawrev-18599	564	2	d.	d.	PROPN
inlawrev-18599	564	3	§	§	PROPN
inlawrev-18599	564	4	297a.68	297a.68	NUM
inlawrev-18599	564	5	,	,	PUNCT
inlawrev-18599	564	6	subd	subd	NOUN
inlawrev-18599	564	7	.	.	PUNCT
inlawrev-18599	564	8	25(b)(3	25(b)(3	NUM
inlawrev-18599	564	9	)	)	PUNCT
inlawrev-18599	564	10	.	.	PUNCT
inlawrev-18599	565	1	180	180	NUM
inlawrev-18599	565	2	.	.	PUNCT
inlawrev-18599	566	1	i	i	PRON
inlawrev-18599	566	2	d.	d.	PROPN
inlawrev-18599	566	3	181	181	NUM
inlawrev-18599	566	4	.	.	PUNCT
inlawrev-18599	567	1	see	see	VERB
inlawrev-18599	567	2	i	i	PRON
inlawrev-18599	567	3	d.	d.	PROPN
inlawrev-18599	567	4	182	182	NUM
inlawrev-18599	567	5	.	.	PUNCT
inlawrev-18599	568	1	see	see	VERB
inlawrev-18599	568	2	supra	supra	PROPN
inlawrev-18599	568	3	note	note	PROPN
inlawrev-18599	568	4	41	41	NUM
inlawrev-18599	568	5	and	and	CCONJ
inlawrev-18599	568	6	accompanying	accompany	VERB
inlawrev-18599	568	7	text	text	NOUN
inlawrev-18599	568	8	;	;	PUNCT
inlawrev-18599	568	9	see	see	VERB
inlawrev-18599	568	10	also	also	ADV
inlawrev-18599	568	11	minn	minn	PROPN
inlawrev-18599	568	12	.	.	PUNCT
inlawrev-18599	569	1	stat	stat	PROPN
inlawrev-18599	569	2	.	.	PUNCT
inlawrev-18599	570	1	§	§	PROPN
inlawrev-18599	570	2	297a.68	297a.68	PROPN
inlawrev-18599	570	3	(	(	PUNCT
inlawrev-18599	570	4	2014	2014	NUM
inlawrev-18599	570	5	)	)	PUNCT
inlawrev-18599	570	6	.	.	PUNCT
inlawrev-18599	571	1	2015	2015	NUM
inlawrev-18599	571	2	]	]	PUNCT
inlawrev-18599	571	3	asset	asset	NOUN
inlawrev-18599	571	4	acquisitions	acquisition	NOUN
inlawrev-18599	571	5	575	575	NUM
inlawrev-18599	571	6	in	in	ADP
inlawrev-18599	571	7	general	general	ADJ
inlawrev-18599	571	8	,	,	PUNCT
inlawrev-18599	571	9	sales	sale	NOUN
inlawrev-18599	571	10	of	of	ADP
inlawrev-18599	571	11	tangible	tangible	ADJ
inlawrev-18599	571	12	personal	personal	ADJ
inlawrev-18599	571	13	property	property	NOUN
inlawrev-18599	571	14	are	be	AUX
inlawrev-18599	571	15	subject	subject	ADJ
inlawrev-18599	571	16	to	to	ADP
inlawrev-18599	571	17	tax	tax	NOUN
inlawrev-18599	571	18	only	only	ADV
inlawrev-18599	571	19	if	if	SCONJ
inlawrev-18599	571	20	the	the	DET
inlawrev-18599	571	21	taxpayer	taxpayer	NOUN
inlawrev-18599	571	22	is	be	AUX
inlawrev-18599	571	23	engaged	engage	VERB
inlawrev-18599	571	24	in	in	ADP
inlawrev-18599	571	25	the	the	DET
inlawrev-18599	571	26	business	business	NOUN
inlawrev-18599	571	27	of	of	ADP
inlawrev-18599	571	28	making	make	VERB
inlawrev-18599	571	29	such	such	ADJ
inlawrev-18599	571	30	sales	sale	NOUN
inlawrev-18599	571	31	.	.	PUNCT
inlawrev-18599	572	1	isolated	isolated	ADJ
inlawrev-18599	572	2	or	or	CCONJ
inlawrev-18599	572	3	occasional	occasional	ADJ
inlawrev-18599	572	4	sales	sale	NOUN
inlawrev-18599	572	5	by	by	ADP
inlawrev-18599	572	6	a	a	DET
inlawrev-18599	572	7	person	person	NOUN
inlawrev-18599	572	8	not	not	PART
inlawrev-18599	572	9	engaged	engage	VERB
inlawrev-18599	572	10	in	in	ADP
inlawrev-18599	572	11	the	the	DET
inlawrev-18599	572	12	business	business	NOUN
inlawrev-18599	572	13	generally	generally	ADV
inlawrev-18599	572	14	are	be	AUX
inlawrev-18599	572	15	not	not	PART
inlawrev-18599	572	16	taxable	taxable	ADJ
inlawrev-18599	572	17	.	.	PUNCT
inlawrev-18599	573	1	there	there	PRON
inlawrev-18599	573	2	are	be	VERB
inlawrev-18599	573	3	exceptions	exception	NOUN
inlawrev-18599	573	4	to	to	ADP
inlawrev-18599	573	5	this	this	DET
inlawrev-18599	573	6	rule	rule	NOUN
inlawrev-18599	573	7	based	base	VERB
inlawrev-18599	573	8	on	on	ADP
inlawrev-18599	573	9	the	the	DET
inlawrev-18599	573	10	frequency	frequency	NOUN
inlawrev-18599	573	11	of	of	ADP
inlawrev-18599	573	12	such	such	ADJ
inlawrev-18599	573	13	sales	sale	NOUN
inlawrev-18599	573	14	and	and	CCONJ
inlawrev-18599	573	15	total	total	ADJ
inlawrev-18599	573	16	dollars	dollar	NOUN
inlawrev-18599	573	17	of	of	ADP
inlawrev-18599	573	18	annual	annual	ADJ
inlawrev-18599	573	19	sales.183	sales.183	NOUN
inlawrev-18599	573	20	the	the	DET
inlawrev-18599	573	21	dollar	dollar	NOUN
inlawrev-18599	573	22	limitation	limitation	NOUN
inlawrev-18599	573	23	significantly	significantly	ADV
inlawrev-18599	573	24	narrows	narrow	VERB
inlawrev-18599	573	25	the	the	DET
inlawrev-18599	573	26	application	application	NOUN
inlawrev-18599	573	27	of	of	ADP
inlawrev-18599	573	28	missouri	missouri	PROPN
inlawrev-18599	573	29	’s	’s	PART
inlawrev-18599	573	30	occasional	occasional	ADJ
inlawrev-18599	573	31	sale	sale	NOUN
inlawrev-18599	573	32	exemption.184	exemption.184	NOUN
inlawrev-18599	573	33	title	title	NOUN
inlawrev-18599	573	34	10	10	NUM
inlawrev-18599	573	35	-	-	SYM
inlawrev-18599	573	36	103.200(3)(a	103.200(3)(a	NUM
inlawrev-18599	573	37	)	)	PUNCT
inlawrev-18599	573	38	of	of	ADP
inlawrev-18599	573	39	the	the	DET
inlawrev-18599	573	40	missouri	missouri	PROPN
inlawrev-18599	573	41	code	code	PROPN
inlawrev-18599	573	42	of	of	ADP
inlawrev-18599	573	43	state	state	NOUN
inlawrev-18599	573	44	regulations	regulation	NOUN
inlawrev-18599	573	45	provides	provide	VERB
inlawrev-18599	573	46	the	the	DET
inlawrev-18599	573	47	benchmark	benchmark	NOUN
inlawrev-18599	573	48	for	for	ADP
inlawrev-18599	573	49	this	this	DET
inlawrev-18599	573	50	limitation	limitation	NOUN
inlawrev-18599	573	51	,	,	PUNCT
inlawrev-18599	573	52	specifically	specifically	ADV
inlawrev-18599	573	53	stating	state	VERB
inlawrev-18599	573	54	that	that	SCONJ
inlawrev-18599	573	55	the	the	DET
inlawrev-18599	573	56	occasional	occasional	ADJ
inlawrev-18599	573	57	sale	sale	NOUN
inlawrev-18599	573	58	exemption	exemption	NOUN
inlawrev-18599	573	59	applies	apply	VERB
inlawrev-18599	573	60	only	only	ADV
inlawrev-18599	573	61	if	if	SCONJ
inlawrev-18599	573	62	the	the	DET
inlawrev-18599	573	63	“	"	PUNCT
inlawrev-18599	573	64	gross	gross	ADJ
inlawrev-18599	573	65	receipts	receipt	NOUN
inlawrev-18599	573	66	from	from	ADP
inlawrev-18599	573	67	all	all	DET
inlawrev-18599	573	68	such	such	ADJ
inlawrev-18599	573	69	sales	sale	NOUN
inlawrev-18599	573	70	are	be	AUX
inlawrev-18599	573	71	less	less	ADJ
inlawrev-18599	573	72	than	than	ADP
inlawrev-18599	573	73	three	three	NUM
inlawrev-18599	573	74	thousand	thousand	NUM
inlawrev-18599	573	75	dollars	dollar	NOUN
inlawrev-18599	573	76	(	(	PUNCT
inlawrev-18599	573	77	$	$	SYM
inlawrev-18599	573	78	3000	3000	NUM
inlawrev-18599	573	79	)	)	PUNCT
inlawrev-18599	573	80	in	in	ADP
inlawrev-18599	573	81	a	a	DET
inlawrev-18599	573	82	calendar	calendar	NOUN
inlawrev-18599	573	83	year	year	NOUN
inlawrev-18599	573	84	.	.	PUNCT
inlawrev-18599	573	85	”185	”185	PUNCT
inlawrev-18599	574	1	however	however	ADV
inlawrev-18599	574	2	,	,	PUNCT
inlawrev-18599	574	3	the	the	DET
inlawrev-18599	574	4	$	$	SYM
inlawrev-18599	574	5	3000	3000	NUM
inlawrev-18599	574	6	limitation	limitation	NOUN
inlawrev-18599	574	7	is	be	AUX
inlawrev-18599	574	8	waived	waive	VERB
inlawrev-18599	574	9	in	in	ADP
inlawrev-18599	574	10	certain	certain	ADJ
inlawrev-18599	574	11	circumstances	circumstance	NOUN
inlawrev-18599	574	12	,	,	PUNCT
inlawrev-18599	574	13	including	include	VERB
inlawrev-18599	574	14	sales	sale	NOUN
inlawrev-18599	574	15	incident	incident	NOUN
inlawrev-18599	574	16	to	to	ADP
inlawrev-18599	574	17	the	the	DET
inlawrev-18599	574	18	liquidation	liquidation	NOUN
inlawrev-18599	574	19	or	or	CCONJ
inlawrev-18599	574	20	cessation	cessation	NOUN
inlawrev-18599	574	21	of	of	ADP
inlawrev-18599	574	22	a	a	DET
inlawrev-18599	574	23	seller	seller	NOUN
inlawrev-18599	574	24	’s	’s	PART
inlawrev-18599	574	25	business.186	business.186	NOUN
inlawrev-18599	574	26	with	with	ADP
inlawrev-18599	574	27	respect	respect	NOUN
inlawrev-18599	574	28	to	to	ADP
inlawrev-18599	574	29	the	the	DET
inlawrev-18599	574	30	liquidation	liquidation	NOUN
inlawrev-18599	574	31	or	or	CCONJ
inlawrev-18599	574	32	cessation	cessation	NOUN
inlawrev-18599	574	33	of	of	ADP
inlawrev-18599	574	34	a	a	DET
inlawrev-18599	574	35	seller	seller	NOUN
inlawrev-18599	574	36	’s	’s	PART
inlawrev-18599	574	37	business	business	NOUN
inlawrev-18599	574	38	,	,	PUNCT
inlawrev-18599	574	39	section	section	NOUN
inlawrev-18599	574	40	144.011	144.011	NUM
inlawrev-18599	574	41	of	of	ADP
inlawrev-18599	574	42	the	the	DET
inlawrev-18599	574	43	missouri	missouri	PROPN
inlawrev-18599	574	44	revised	revised	PROPN
inlawrev-18599	574	45	statute	statute	NOUN
inlawrev-18599	574	46	provides	provide	VERB
inlawrev-18599	574	47	that	that	SCONJ
inlawrev-18599	574	48	the	the	DET
inlawrev-18599	574	49	occasional	occasional	ADJ
inlawrev-18599	574	50	sale	sale	NOUN
inlawrev-18599	574	51	exemption	exemption	NOUN
inlawrev-18599	574	52	extends	extend	VERB
inlawrev-18599	574	53	to	to	ADP
inlawrev-18599	574	54	“	"	PUNCT
inlawrev-18599	574	55	[	[	X
inlawrev-18599	574	56	t]he	t]he	ADV
inlawrev-18599	574	57	transfer	transfer	NOUN
inlawrev-18599	574	58	of	of	ADP
inlawrev-18599	574	59	tangible	tangible	ADJ
inlawrev-18599	574	60	personal	personal	ADJ
inlawrev-18599	574	61	property	property	NOUN
inlawrev-18599	574	62	incident	incident	NOUN
inlawrev-18599	574	63	to	to	ADP
inlawrev-18599	574	64	the	the	DET
inlawrev-18599	574	65	liquidation	liquidation	NOUN
inlawrev-18599	574	66	or	or	CCONJ
inlawrev-18599	574	67	cessation	cessation	NOUN
inlawrev-18599	574	68	of	of	ADP
inlawrev-18599	574	69	a	a	DET
inlawrev-18599	574	70	taxpayer	taxpayer	NOUN
inlawrev-18599	574	71	’s	’s	PART
inlawrev-18599	574	72	trade	trade	NOUN
inlawrev-18599	574	73	or	or	CCONJ
inlawrev-18599	574	74	business	business	NOUN
inlawrev-18599	574	75	,	,	PUNCT
inlawrev-18599	574	76	conducted	conduct	VERB
inlawrev-18599	574	77	in	in	ADP
inlawrev-18599	574	78	proprietorship	proprietorship	NOUN
inlawrev-18599	574	79	,	,	PUNCT
inlawrev-18599	574	80	partnership	partnership	NOUN
inlawrev-18599	574	81	or	or	CCONJ
inlawrev-18599	574	82	corporate	corporate	ADJ
inlawrev-18599	574	83	form	form	NOUN
inlawrev-18599	574	84	,	,	PUNCT
inlawrev-18599	574	85	except	except	SCONJ
inlawrev-18599	574	86	to	to	ADP
inlawrev-18599	574	87	the	the	DET
inlawrev-18599	574	88	extent	extent	NOUN
inlawrev-18599	574	89	any	any	DET
inlawrev-18599	574	90	transfer	transfer	NOUN
inlawrev-18599	574	91	is	be	AUX
inlawrev-18599	574	92	made	make	VERB
inlawrev-18599	574	93	in	in	ADP
inlawrev-18599	574	94	the	the	DET
inlawrev-18599	574	95	ordinary	ordinary	ADJ
inlawrev-18599	574	96	course	course	NOUN
inlawrev-18599	574	97	of	of	ADP
inlawrev-18599	574	98	the	the	DET
inlawrev-18599	574	99	taxpayer	taxpayer	NOUN
inlawrev-18599	574	100	’s	’s	PART
inlawrev-18599	574	101	trade	trade	NOUN
inlawrev-18599	574	102	or	or	CCONJ
inlawrev-18599	574	103	business	business	NOUN
inlawrev-18599	574	104	.	.	PUNCT
inlawrev-18599	575	1	”187	”187	PUNCT
inlawrev-18599	576	1	asset	asset	NOUN
inlawrev-18599	576	2	sales	sale	NOUN
inlawrev-18599	576	3	should	should	AUX
inlawrev-18599	576	4	come	come	VERB
inlawrev-18599	576	5	under	under	ADP
inlawrev-18599	576	6	this	this	DET
inlawrev-18599	576	7	broader	broad	ADJ
inlawrev-18599	576	8	exemption	exemption	NOUN
inlawrev-18599	576	9	for	for	ADP
inlawrev-18599	576	10	the	the	DET
inlawrev-18599	576	11	“	"	PUNCT
inlawrev-18599	576	12	liquidation	liquidation	NOUN
inlawrev-18599	576	13	or	or	CCONJ
inlawrev-18599	576	14	cessation	cessation	NOUN
inlawrev-18599	576	15	of	of	ADP
inlawrev-18599	576	16	business	business	NOUN
inlawrev-18599	576	17	”	"	PUNCT
inlawrev-18599	576	18	where	where	SCONJ
inlawrev-18599	576	19	the	the	DET
inlawrev-18599	576	20	$	$	SYM
inlawrev-18599	576	21	3000	3000	NUM
inlawrev-18599	576	22	limitation	limitation	NOUN
inlawrev-18599	576	23	does	do	AUX
inlawrev-18599	576	24	not	not	PART
inlawrev-18599	576	25	apply.188	apply.188	VERB
inlawrev-18599	576	26	although	although	SCONJ
inlawrev-18599	576	27	not	not	PART
inlawrev-18599	576	28	clear	clear	ADJ
inlawrev-18599	576	29	from	from	ADP
inlawrev-18599	576	30	the	the	DET
inlawrev-18599	576	31	face	face	NOUN
inlawrev-18599	576	32	of	of	ADP
inlawrev-18599	576	33	section	section	NOUN
inlawrev-18599	576	34	144.011	144.011	NUM
inlawrev-18599	576	35	of	of	ADP
inlawrev-18599	576	36	the	the	DET
inlawrev-18599	576	37	missouri	missouri	PROPN
inlawrev-18599	576	38	revised	revised	PROPN
inlawrev-18599	576	39	statute	statute	PROPN
inlawrev-18599	576	40	,	,	PUNCT
inlawrev-18599	576	41	the	the	DET
inlawrev-18599	576	42	exemption	exemption	NOUN
inlawrev-18599	576	43	should	should	AUX
inlawrev-18599	576	44	apply	apply	VERB
inlawrev-18599	576	45	even	even	ADV
inlawrev-18599	576	46	if	if	SCONJ
inlawrev-18599	576	47	the	the	DET
inlawrev-18599	576	48	seller	seller	NOUN
inlawrev-18599	576	49	continues	continue	VERB
inlawrev-18599	576	50	to	to	PART
inlawrev-18599	576	51	operate	operate	VERB
inlawrev-18599	576	52	other	other	ADJ
inlawrev-18599	576	53	businesses	business	NOUN
inlawrev-18599	576	54	or	or	CCONJ
inlawrev-18599	576	55	divisions	division	NOUN
inlawrev-18599	576	56	post	post	ADJ
inlawrev-18599	576	57	-	-	NOUN
inlawrev-18599	576	58	sale	sale	NOUN
inlawrev-18599	576	59	and	and	CCONJ
inlawrev-18599	576	60	the	the	DET
inlawrev-18599	576	61	buyer	buyer	NOUN
inlawrev-18599	576	62	continues	continue	VERB
inlawrev-18599	576	63	to	to	PART
inlawrev-18599	576	64	operate	operate	VERB
inlawrev-18599	576	65	the	the	DET
inlawrev-18599	576	66	target	target	NOUN
inlawrev-18599	576	67	business	business	NOUN
inlawrev-18599	576	68	postsale.189	postsale.189	ADV
inlawrev-18599	576	69	however	however	ADV
inlawrev-18599	576	70	,	,	PUNCT
inlawrev-18599	576	71	a	a	DET
inlawrev-18599	576	72	trap	trap	NOUN
inlawrev-18599	576	73	for	for	ADP
inlawrev-18599	576	74	the	the	DET
inlawrev-18599	576	75	unwary	unwary	ADJ
inlawrev-18599	576	76	is	be	AUX
inlawrev-18599	576	77	that	that	SCONJ
inlawrev-18599	576	78	the	the	DET
inlawrev-18599	576	79	seller	seller	NOUN
inlawrev-18599	576	80	can	can	AUX
inlawrev-18599	576	81	not	not	PART
inlawrev-18599	576	82	remain	remain	VERB
inlawrev-18599	576	83	in	in	ADP
inlawrev-18599	576	84	the	the	DET
inlawrev-18599	576	85	same	same	ADJ
inlawrev-18599	576	86	sold	sell	VERB
inlawrev-18599	576	87	business190	business190	PROPN
inlawrev-18599	576	88	this	this	DET
inlawrev-18599	576	89	requirement	requirement	NOUN
inlawrev-18599	576	90	is	be	AUX
inlawrev-18599	576	91	a	a	DET
inlawrev-18599	576	92	deviation	deviation	NOUN
inlawrev-18599	576	93	from	from	ADP
inlawrev-18599	576	94	the	the	DET
inlawrev-18599	576	95	model	model	NOUN
inlawrev-18599	576	96	baseline	baseline	VERB
inlawrev-18599	576	97	183	183	NUM
inlawrev-18599	576	98	.	.	PUNCT
inlawrev-18599	576	99	mo	mo	PROPN
inlawrev-18599	576	100	.	.	PROPN
inlawrev-18599	576	101	code	code	PROPN
inlawrev-18599	576	102	regs	reg	NOUN
inlawrev-18599	576	103	.	.	PUNCT
inlawrev-18599	577	1	ann	ann	PROPN
inlawrev-18599	577	2	.	.	PUNCT
inlawrev-18599	578	1	tit	tit	PROPN
inlawrev-18599	578	2	.	.	PUNCT
inlawrev-18599	579	1	12	12	NUM
inlawrev-18599	579	2	§	§	PROPN
inlawrev-18599	579	3	10	10	NUM
inlawrev-18599	579	4	-	-	NUM
inlawrev-18599	579	5	103.200(1	103.200(1	NUM
inlawrev-18599	579	6	)	)	PUNCT
inlawrev-18599	579	7	(	(	PUNCT
inlawrev-18599	579	8	2014	2014	NUM
inlawrev-18599	579	9	)	)	PUNCT
inlawrev-18599	579	10	.	.	PUNCT
inlawrev-18599	580	1	184	184	X
inlawrev-18599	580	2	.	.	PUNCT
inlawrev-18599	581	1	i	i	PRON
inlawrev-18599	581	2	d.	d.	PROPN
inlawrev-18599	581	3	§	§	PROPN
inlawrev-18599	581	4	10	10	NUM
inlawrev-18599	581	5	-	-	PUNCT
inlawrev-18599	581	6	103.200(3	103.200(3	NUM
inlawrev-18599	581	7	)	)	PUNCT
inlawrev-18599	581	8	.	.	PUNCT
inlawrev-18599	582	1	185	185	NUM
inlawrev-18599	582	2	.	.	PUNCT
inlawrev-18599	583	1	i	i	PRON
inlawrev-18599	583	2	d.	d.	PROPN
inlawrev-18599	583	3	§	§	PROPN
inlawrev-18599	583	4	10	10	NUM
inlawrev-18599	583	5	-	-	SYM
inlawrev-18599	583	6	103.200(3)(a	103.200(3)(a	NUM
inlawrev-18599	583	7	)	)	PUNCT
inlawrev-18599	583	8	.	.	PUNCT
inlawrev-18599	584	1	186	186	NUM
inlawrev-18599	584	2	.	.	PUNCT
inlawrev-18599	584	3	mo	mo	PROPN
inlawrev-18599	584	4	.	.	PROPN
inlawrev-18599	584	5	ann	ann	PROPN
inlawrev-18599	584	6	.	.	PUNCT
inlawrev-18599	584	7	stat	stat	PROPN
inlawrev-18599	584	8	.	.	PUNCT
inlawrev-18599	585	1	§	§	PROPN
inlawrev-18599	585	2	144.011(1)(2	144.011(1)(2	NUM
inlawrev-18599	585	3	)	)	PUNCT
inlawrev-18599	585	4	(	(	PUNCT
inlawrev-18599	585	5	west	west	NOUN
inlawrev-18599	585	6	2014	2014	NUM
inlawrev-18599	585	7	)	)	PUNCT
inlawrev-18599	585	8	;	;	PUNCT
inlawrev-18599	585	9	mo	mo	PROPN
inlawrev-18599	585	10	.	.	PROPN
inlawrev-18599	585	11	code	code	PROPN
inlawrev-18599	585	12	regs	reg	NOUN
inlawrev-18599	585	13	.	.	PUNCT
inlawrev-18599	586	1	ann	ann	PROPN
inlawrev-18599	586	2	.	.	PUNCT
inlawrev-18599	587	1	tit	tit	PROPN
inlawrev-18599	587	2	.	.	PUNCT
inlawrev-18599	588	1	12	12	NUM
inlawrev-18599	588	2	§	§	PROPN
inlawrev-18599	588	3	10103.200(3)(d	10103.200(3)(d	NUM
inlawrev-18599	588	4	)	)	PUNCT
inlawrev-18599	588	5	;	;	PUNCT
inlawrev-18599	588	6	see	see	VERB
inlawrev-18599	588	7	staley	staley	PROPN
inlawrev-18599	588	8	v.	v.	PROPN
inlawrev-18599	588	9	mo	mo	PROPN
inlawrev-18599	588	10	.	.	PROPN
inlawrev-18599	588	11	dir	dir	PROPN
inlawrev-18599	588	12	.	.	PUNCT
inlawrev-18599	589	1	of	of	ADP
inlawrev-18599	589	2	revenue	revenue	NOUN
inlawrev-18599	589	3	,	,	PUNCT
inlawrev-18599	589	4	623	623	NUM
inlawrev-18599	589	5	s.w.2d	s.w.2d	NUM
inlawrev-18599	589	6	246	246	NUM
inlawrev-18599	589	7	,	,	PUNCT
inlawrev-18599	589	8	249	249	NUM
inlawrev-18599	589	9	(	(	PUNCT
inlawrev-18599	589	10	1981	1981	NUM
inlawrev-18599	589	11	)	)	PUNCT
inlawrev-18599	589	12	(	(	PUNCT
inlawrev-18599	589	13	“	"	PUNCT
inlawrev-18599	589	14	as	as	ADP
inlawrev-18599	589	15	to	to	ADP
inlawrev-18599	589	16	‘	'	PUNCT
inlawrev-18599	589	17	an	an	DET
inlawrev-18599	589	18	isolated	isolated	ADJ
inlawrev-18599	589	19	or	or	CCONJ
inlawrev-18599	589	20	occasional	occasional	ADJ
inlawrev-18599	589	21	’	'	PUNCT
inlawrev-18599	589	22	liquidation	liquidation	NOUN
inlawrev-18599	589	23	sale	sale	NOUN
inlawrev-18599	589	24	within	within	ADP
inlawrev-18599	589	25	a	a	DET
inlawrev-18599	589	26	year	year	NOUN
inlawrev-18599	589	27	,	,	PUNCT
inlawrev-18599	589	28	by	by	ADP
inlawrev-18599	589	29	one	one	NUM
inlawrev-18599	589	30	not	not	PART
inlawrev-18599	589	31	‘	'	PUNCT
inlawrev-18599	589	32	engaged	engage	VERB
inlawrev-18599	589	33	in	in	ADP
inlawrev-18599	589	34	the	the	DET
inlawrev-18599	589	35	business	business	NOUN
inlawrev-18599	589	36	of	of	ADP
inlawrev-18599	589	37	selling	sell	VERB
inlawrev-18599	589	38	’	'	PUNCT
inlawrev-18599	589	39	the	the	DET
inlawrev-18599	589	40	item	item	NOUN
inlawrev-18599	589	41	sold	sell	VERB
inlawrev-18599	589	42	,	,	PUNCT
inlawrev-18599	589	43	no	no	DET
inlawrev-18599	589	44	$	$	SYM
inlawrev-18599	589	45	3,000	3,000	NUM
inlawrev-18599	589	46	limit	limit	NOUN
inlawrev-18599	589	47	is	be	AUX
inlawrev-18599	589	48	applicable	applicable	ADJ
inlawrev-18599	589	49	.	.	PUNCT
inlawrev-18599	589	50	”	"	PUNCT
inlawrev-18599	589	51	)	)	PUNCT
inlawrev-18599	589	52	.	.	PUNCT
inlawrev-18599	590	1	187	187	NUM
inlawrev-18599	590	2	.	.	X
inlawrev-18599	590	3	mo	mo	PROPN
inlawrev-18599	590	4	.	.	PROPN
inlawrev-18599	590	5	ann	ann	PROPN
inlawrev-18599	590	6	.	.	PUNCT
inlawrev-18599	590	7	stat	stat	PROPN
inlawrev-18599	590	8	.	.	PUNCT
inlawrev-18599	591	1	§	§	PROPN
inlawrev-18599	591	2	144.011(1)(2	144.011(1)(2	NUM
inlawrev-18599	591	3	)	)	PUNCT
inlawrev-18599	591	4	(	(	PUNCT
inlawrev-18599	591	5	west	west	NOUN
inlawrev-18599	591	6	2014	2014	NUM
inlawrev-18599	591	7	)	)	PUNCT
inlawrev-18599	591	8	.	.	PUNCT
inlawrev-18599	592	1	188	188	NUM
inlawrev-18599	592	2	.	.	PUNCT
inlawrev-18599	593	1	i	i	PRON
inlawrev-18599	593	2	d.	d.	PROPN
inlawrev-18599	593	3	;	;	PUNCT
inlawrev-18599	593	4	mo	mo	PROPN
inlawrev-18599	593	5	.	.	PROPN
inlawrev-18599	593	6	code	code	PROPN
inlawrev-18599	593	7	regs	reg	NOUN
inlawrev-18599	593	8	.	.	PUNCT
inlawrev-18599	594	1	ann	ann	PROPN
inlawrev-18599	594	2	.	.	PUNCT
inlawrev-18599	595	1	tit	tit	PROPN
inlawrev-18599	595	2	.	.	PUNCT
inlawrev-18599	596	1	12	12	NUM
inlawrev-18599	597	1	§	§	PROPN
inlawrev-18599	597	2	10	10	NUM
inlawrev-18599	597	3	-	-	SYM
inlawrev-18599	597	4	103.200(3)(d	103.200(3)(d	NUM
inlawrev-18599	597	5	)	)	PUNCT
inlawrev-18599	597	6	(	(	PUNCT
inlawrev-18599	597	7	2014	2014	NUM
inlawrev-18599	597	8	)	)	PUNCT
inlawrev-18599	597	9	.	.	PUNCT
inlawrev-18599	598	1	189	189	NUM
inlawrev-18599	598	2	.	.	PUNCT
inlawrev-18599	599	1	see	see	VERB
inlawrev-18599	599	2	staley	staley	PROPN
inlawrev-18599	599	3	,	,	PUNCT
inlawrev-18599	599	4	623	623	NUM
inlawrev-18599	599	5	s.w.2d	s.w.2d	NOUN
inlawrev-18599	599	6	at	at	ADP
inlawrev-18599	599	7	250	250	NUM
inlawrev-18599	599	8	.	.	PUNCT
inlawrev-18599	600	1	190	190	NUM
inlawrev-18599	600	2	.	.	PUNCT
inlawrev-18599	601	1	see	see	VERB
inlawrev-18599	601	2	dir	dir	PROPN
inlawrev-18599	601	3	.	.	PUNCT
inlawrev-18599	602	1	of	of	ADP
inlawrev-18599	602	2	revenue	revenue	NOUN
inlawrev-18599	602	3	,	,	PUNCT
inlawrev-18599	602	4	state	state	NOUN
inlawrev-18599	602	5	of	of	ADP
inlawrev-18599	602	6	mo	mo	PROPN
inlawrev-18599	602	7	.	.	PROPN
inlawrev-18599	603	1	v.	v.	ADP
inlawrev-18599	603	2	loethen	loethen	ADJ
inlawrev-18599	603	3	amusement	amusement	NOUN
inlawrev-18599	603	4	,	,	PUNCT
inlawrev-18599	603	5	inc	inc	PROPN
inlawrev-18599	603	6	.	.	PROPN
inlawrev-18599	603	7	,	,	PUNCT
inlawrev-18599	603	8	no	no	INTJ
inlawrev-18599	603	9	.	.	PUNCT
inlawrev-18599	603	10	rs-86	rs-86	NOUN
inlawrev-18599	603	11	-	-	PUNCT
inlawrev-18599	603	12	0130	0130	NUM
inlawrev-18599	603	13	,	,	PUNCT
inlawrev-18599	603	14	1987	1987	NUM
inlawrev-18599	603	15	wl	wl	NOUN
inlawrev-18599	603	16	51184	51184	NUM
inlawrev-18599	603	17	,	,	PUNCT
inlawrev-18599	603	18	at	at	ADP
inlawrev-18599	603	19	*	*	NOUN
inlawrev-18599	603	20	4	4	NUM
inlawrev-18599	603	21	(	(	PUNCT
inlawrev-18599	603	22	mo	mo	PROPN
inlawrev-18599	603	23	.	.	PROPN
inlawrev-18599	603	24	ct	ct	PROPN
inlawrev-18599	603	25	.	.	PUNCT
inlawrev-18599	603	26	app	app	PROPN
inlawrev-18599	603	27	.	.	PUNCT
inlawrev-18599	603	28	oct	oct	PROPN
inlawrev-18599	603	29	.	.	PROPN
inlawrev-18599	603	30	2	2	NUM
inlawrev-18599	603	31	,	,	PUNCT
inlawrev-18599	603	32	1987	1987	NUM
inlawrev-18599	603	33	)	)	PUNCT
inlawrev-18599	603	34	,	,	PUNCT
inlawrev-18599	603	35	aff’d	aff’d	VERB
inlawrev-18599	603	36	,	,	PUNCT
inlawrev-18599	603	37	dir	dir	PROPN
inlawrev-18599	603	38	.	.	PUNCT
inlawrev-18599	604	1	of	of	ADP
inlawrev-18599	604	2	revenue	revenue	NOUN
inlawrev-18599	604	3	v.	v.	ADP
inlawrev-18599	604	4	loethen	loethen	ADJ
inlawrev-18599	604	5	amusement	amusement	NOUN
inlawrev-18599	604	6	,	,	PUNCT
inlawrev-18599	604	7	inc	inc	PROPN
inlawrev-18599	604	8	.	.	PROPN
inlawrev-18599	604	9	,	,	PUNCT
inlawrev-18599	604	10	753	753	NUM
inlawrev-18599	604	11	s.w.2d	s.w.2d	NUM
inlawrev-18599	604	12	334	334	NUM
inlawrev-18599	604	13	(	(	PUNCT
inlawrev-18599	604	14	mo	mo	PROPN
inlawrev-18599	604	15	.	.	PROPN
inlawrev-18599	605	1	ct	ct	PROPN
inlawrev-18599	605	2	.	.	PUNCT
inlawrev-18599	606	1	app	app	PROPN
inlawrev-18599	606	2	.	.	PROPN
inlawrev-18599	606	3	1988	1988	NUM
inlawrev-18599	606	4	)	)	PUNCT
inlawrev-18599	607	1	(	(	PUNCT
inlawrev-18599	607	2	“	"	PUNCT
inlawrev-18599	607	3	the	the	DET
inlawrev-18599	607	4	cited	cite	VERB
inlawrev-18599	607	5	statute	statute	NOUN
inlawrev-18599	607	6	,	,	PUNCT
inlawrev-18599	607	7	and	and	CCONJ
inlawrev-18599	607	8	the	the	DET
inlawrev-18599	607	9	rule	rule	NOUN
inlawrev-18599	607	10	interpreting	interpret	VERB
inlawrev-18599	607	11	the	the	DET
inlawrev-18599	607	12	statute	statute	NOUN
inlawrev-18599	607	13	,	,	PUNCT
inlawrev-18599	607	14	quite	quite	ADV
inlawrev-18599	607	15	unambiguously	unambiguously	ADV
inlawrev-18599	607	16	establish	establish	VERB
inlawrev-18599	607	17	that	that	SCONJ
inlawrev-18599	607	18	the	the	DET
inlawrev-18599	607	19	sales	sale	NOUN
inlawrev-18599	607	20	tax	tax	NOUN
inlawrev-18599	607	21	exemption	exemption	NOUN
inlawrev-18599	607	22	is	be	AUX
inlawrev-18599	607	23	incident	incident	NOUN
inlawrev-18599	607	24	to	to	ADP
inlawrev-18599	607	25	liquidation	liquidation	NOUN
inlawrev-18599	607	26	or	or	CCONJ
inlawrev-18599	607	27	cessation	cessation	NOUN
inlawrev-18599	607	28	of	of	ADP
inlawrev-18599	607	29	a	a	DET
inlawrev-18599	607	30	taxpayer	taxpayer	NOUN
inlawrev-18599	607	31	's	's	PART
inlawrev-18599	607	32	business	business	NOUN
inlawrev-18599	607	33	or	or	CCONJ
inlawrev-18599	607	34	trade	trade	NOUN
inlawrev-18599	607	35	.	.	PUNCT
inlawrev-18599	608	1	the	the	DET
inlawrev-18599	608	2	undisputed	undisputed	ADJ
inlawrev-18599	608	3	facts	fact	NOUN
inlawrev-18599	608	4	indicate	indicate	VERB
inlawrev-18599	608	5	that	that	DET
inlawrev-18599	608	6	petitioner	petitioner	NOUN
inlawrev-18599	608	7	remained	remain	VERB
inlawrev-18599	608	8	in	in	ADP
inlawrev-18599	608	9	the	the	DET
inlawrev-18599	608	10	same	same	ADJ
inlawrev-18599	608	11	business	business	NOUN
inlawrev-18599	608	12	after	after	ADP
inlawrev-18599	608	13	the	the	DET
inlawrev-18599	608	14	march	march	PROPN
inlawrev-18599	608	15	8	8	NUM
inlawrev-18599	608	16	,	,	PUNCT
inlawrev-18599	608	17	1983	1983	NUM
inlawrev-18599	608	18	transaction	transaction	NOUN
inlawrev-18599	608	19	.	.	PUNCT
inlawrev-18599	609	1	we	we	PRON
inlawrev-18599	609	2	agree	agree	VERB
inlawrev-18599	609	3	with	with	ADP
inlawrev-18599	609	4	respondent	respondent	NOUN
inlawrev-18599	609	5	that	that	SCONJ
inlawrev-18599	609	6	the	the	DET
inlawrev-18599	609	7	statute	statute	NOUN
inlawrev-18599	609	8	and	and	CCONJ
inlawrev-18599	609	9	rule	rule	NOUN
inlawrev-18599	609	10	in	in	ADP
inlawrev-18599	609	11	effect	effect	NOUN
inlawrev-18599	609	12	at	at	ADP
inlawrev-18599	609	13	the	the	DET
inlawrev-18599	609	14	time	time	NOUN
inlawrev-18599	609	15	of	of	ADP
inlawrev-18599	609	16	the	the	DET
inlawrev-18599	609	17	sale	sale	NOUN
inlawrev-18599	609	18	relate	relate	VERB
inlawrev-18599	609	19	explicitly	explicitly	ADV
inlawrev-18599	609	20	to	to	ADP
inlawrev-18599	609	21	the	the	DET
inlawrev-18599	609	22	complete	complete	ADJ
inlawrev-18599	609	23	liquidation	liquidation	NOUN
inlawrev-18599	609	24	of	of	ADP
inlawrev-18599	609	25	a	a	DET
inlawrev-18599	609	26	taxpayer	taxpayer	NOUN
inlawrev-18599	609	27	's	's	PART
inlawrev-18599	609	28	business	business	NOUN
inlawrev-18599	609	29	or	or	CCONJ
inlawrev-18599	609	30	trade	trade	NOUN
inlawrev-18599	609	31	and	and	CCONJ
inlawrev-18599	609	32	we	we	PRON
inlawrev-18599	609	33	find	find	VERB
inlawrev-18599	609	34	,	,	PUNCT
inlawrev-18599	609	35	therefore	therefore	ADV
inlawrev-18599	609	36	,	,	PUNCT
inlawrev-18599	609	37	that	that	DET
inlawrev-18599	609	38	petitioner	petitioner	NOUN
inlawrev-18599	609	39	is	be	AUX
inlawrev-18599	609	40	liable	liable	ADJ
inlawrev-18599	609	41	for	for	ADP
inlawrev-18599	609	42	the	the	DET
inlawrev-18599	609	43	sales	sale	NOUN
inlawrev-18599	609	44	tax	tax	NOUN
inlawrev-18599	609	45	on	on	ADP
inlawrev-18599	609	46	its	its	PRON
inlawrev-18599	609	47	sale	sale	NOUN
inlawrev-18599	609	48	of	of	ADP
inlawrev-18599	609	49	tangible	tangible	ADJ
inlawrev-18599	609	50	property	property	NOUN
inlawrev-18599	609	51	on	on	ADP
inlawrev-18599	609	52	march	march	PROPN
inlawrev-18599	609	53	8	8	NUM
inlawrev-18599	609	54	,	,	PUNCT
inlawrev-18599	609	55	1983	1983	NUM
inlawrev-18599	609	56	.	.	PUNCT
inlawrev-18599	609	57	”	"	PUNCT
inlawrev-18599	609	58	)	)	PUNCT
inlawrev-18599	609	59	.	.	PUNCT
inlawrev-18599	610	1	576	576	NUM
inlawrev-18599	610	2	indiana	indiana	PROPN
inlawrev-18599	610	3	law	law	PROPN
inlawrev-18599	610	4	review	review	NOUN
inlawrev-18599	611	1	[	[	X
inlawrev-18599	611	2	vol	vol	NOUN
inlawrev-18599	611	3	.	.	PUNCT
inlawrev-18599	611	4	48:551	48:551	NUM
inlawrev-18599	611	5	exemption191	exemption191	PROPN
inlawrev-18599	611	6	and	and	CCONJ
inlawrev-18599	611	7	causes	cause	VERB
inlawrev-18599	611	8	missouri	missouri	PROPN
inlawrev-18599	611	9	to	to	PART
inlawrev-18599	611	10	be	be	AUX
inlawrev-18599	611	11	placed	place	VERB
inlawrev-18599	611	12	in	in	ADP
inlawrev-18599	611	13	the	the	DET
inlawrev-18599	611	14	trap	trap	NOUN
inlawrev-18599	611	15	for	for	ADP
inlawrev-18599	611	16	the	the	DET
inlawrev-18599	611	17	unwary	unwary	ADJ
inlawrev-18599	611	18	category	category	NOUN
inlawrev-18599	611	19	.	.	PUNCT
inlawrev-18599	612	1	n.	n.	PROPN
inlawrev-18599	612	2	nebraska	nebraska	PROPN
inlawrev-18599	612	3	nebraska	nebraska	PROPN
inlawrev-18599	612	4	’s	’s	PART
inlawrev-18599	612	5	occasional	occasional	ADJ
inlawrev-18599	612	6	sale	sale	NOUN
inlawrev-18599	612	7	exemption	exemption	NOUN
inlawrev-18599	612	8	is	be	AUX
inlawrev-18599	612	9	set	set	VERB
inlawrev-18599	612	10	forth	forth	ADP
inlawrev-18599	612	11	in	in	ADP
inlawrev-18599	612	12	section	section	NOUN
inlawrev-18599	612	13	77	77	NUM
inlawrev-18599	612	14	-	-	SYM
inlawrev-18599	612	15	2704.48	2704.48	NUM
inlawrev-18599	612	16	of	of	ADP
inlawrev-18599	612	17	the	the	DET
inlawrev-18599	612	18	nebraska	nebraska	PROPN
inlawrev-18599	612	19	revised	revise	VERB
inlawrev-18599	612	20	statute	statute	NOUN
inlawrev-18599	612	21	,	,	PUNCT
inlawrev-18599	612	22	which	which	PRON
inlawrev-18599	612	23	provides	provide	VERB
inlawrev-18599	612	24	:	:	PUNCT
inlawrev-18599	612	25	sales	sale	NOUN
inlawrev-18599	612	26	and	and	CCONJ
inlawrev-18599	612	27	use	use	VERB
inlawrev-18599	612	28	taxes	taxis	NOUN
inlawrev-18599	612	29	shall	shall	AUX
inlawrev-18599	612	30	not	not	PART
inlawrev-18599	612	31	be	be	AUX
inlawrev-18599	612	32	imposed	impose	VERB
inlawrev-18599	612	33	on	on	ADP
inlawrev-18599	612	34	the	the	DET
inlawrev-18599	612	35	gross	gross	ADJ
inlawrev-18599	612	36	receipts	receipt	NOUN
inlawrev-18599	612	37	from	from	ADP
inlawrev-18599	612	38	the	the	DET
inlawrev-18599	612	39	sale	sale	NOUN
inlawrev-18599	612	40	,	,	PUNCT
inlawrev-18599	612	41	lease	lease	NOUN
inlawrev-18599	612	42	,	,	PUNCT
inlawrev-18599	612	43	or	or	CCONJ
inlawrev-18599	612	44	rental	rental	NOUN
inlawrev-18599	612	45	of	of	ADP
inlawrev-18599	612	46	and	and	CCONJ
inlawrev-18599	612	47	the	the	DET
inlawrev-18599	612	48	storage	storage	NOUN
inlawrev-18599	612	49	,	,	PUNCT
inlawrev-18599	612	50	use	use	NOUN
inlawrev-18599	612	51	or	or	CCONJ
inlawrev-18599	612	52	other	other	ADJ
inlawrev-18599	612	53	consumption	consumption	NOUN
inlawrev-18599	612	54	in	in	ADP
inlawrev-18599	612	55	this	this	DET
inlawrev-18599	612	56	state	state	NOUN
inlawrev-18599	612	57	of	of	ADP
inlawrev-18599	612	58	property	property	NOUN
inlawrev-18599	612	59	or	or	CCONJ
inlawrev-18599	612	60	services	service	NOUN
inlawrev-18599	612	61	the	the	DET
inlawrev-18599	612	62	transfer	transfer	NOUN
inlawrev-18599	612	63	of	of	ADP
inlawrev-18599	612	64	which	which	PRON
inlawrev-18599	612	65	to	to	ADP
inlawrev-18599	612	66	the	the	DET
inlawrev-18599	612	67	consumer	consumer	NOUN
inlawrev-18599	612	68	constitutes	constitute	VERB
inlawrev-18599	612	69	an	an	DET
inlawrev-18599	612	70	occasional	occasional	ADJ
inlawrev-18599	612	71	sale	sale	NOUN
inlawrev-18599	612	72	or	or	CCONJ
inlawrev-18599	612	73	the	the	DET
inlawrev-18599	612	74	transfer	transfer	NOUN
inlawrev-18599	612	75	of	of	ADP
inlawrev-18599	612	76	which	which	PRON
inlawrev-18599	612	77	to	to	ADP
inlawrev-18599	612	78	the	the	DET
inlawrev-18599	612	79	consumer	consumer	NOUN
inlawrev-18599	612	80	is	be	AUX
inlawrev-18599	612	81	made	make	VERB
inlawrev-18599	612	82	by	by	ADP
inlawrev-18599	612	83	way	way	NOUN
inlawrev-18599	612	84	of	of	ADP
inlawrev-18599	612	85	an	an	DET
inlawrev-18599	612	86	occasional	occasional	ADJ
inlawrev-18599	612	87	sale.192	sale.192	NOUN
inlawrev-18599	612	88	the	the	DET
inlawrev-18599	612	89	definition	definition	NOUN
inlawrev-18599	612	90	of	of	ADP
inlawrev-18599	612	91	“	"	PUNCT
inlawrev-18599	612	92	occasional	occasional	ADJ
inlawrev-18599	612	93	sale	sale	NOUN
inlawrev-18599	612	94	”	"	PUNCT
inlawrev-18599	612	95	includes	include	VERB
inlawrev-18599	612	96	several	several	ADJ
inlawrev-18599	612	97	types	type	NOUN
inlawrev-18599	612	98	of	of	ADP
inlawrev-18599	612	99	transactions.193	transactions.193	NUM
inlawrev-18599	612	100	applicable	applicable	ADJ
inlawrev-18599	612	101	to	to	ADP
inlawrev-18599	612	102	asset	asset	NOUN
inlawrev-18599	612	103	sales	sale	NOUN
inlawrev-18599	612	104	is	be	AUX
inlawrev-18599	612	105	nebraska	nebraska	PROPN
inlawrev-18599	612	106	revised	revise	VERB
inlawrev-18599	612	107	statute	statute	NOUN
inlawrev-18599	612	108	section	section	PROPN
inlawrev-18599	612	109	77	77	NUM
inlawrev-18599	612	110	-	-	SYM
inlawrev-18599	612	111	2701.24(5	2701.24(5	NUM
inlawrev-18599	612	112	)	)	PUNCT
inlawrev-18599	612	113	,	,	PUNCT
inlawrev-18599	612	114	which	which	PRON
inlawrev-18599	612	115	provides	provide	VERB
inlawrev-18599	612	116	that	that	SCONJ
inlawrev-18599	612	117	an	an	DET
inlawrev-18599	612	118	occasional	occasional	ADJ
inlawrev-18599	612	119	sale	sale	NOUN
inlawrev-18599	612	120	includes	include	VERB
inlawrev-18599	612	121	[	[	X
inlawrev-18599	612	122	a]ny	a]ny	X
inlawrev-18599	612	123	sale	sale	NOUN
inlawrev-18599	612	124	that	that	PRON
inlawrev-18599	612	125	is	be	AUX
inlawrev-18599	612	126	made	make	VERB
inlawrev-18599	612	127	in	in	ADP
inlawrev-18599	612	128	connection	connection	NOUN
inlawrev-18599	612	129	with	with	ADP
inlawrev-18599	612	130	the	the	DET
inlawrev-18599	612	131	sale	sale	NOUN
inlawrev-18599	612	132	to	to	ADP
inlawrev-18599	612	133	a	a	DET
inlawrev-18599	612	134	single	single	ADJ
inlawrev-18599	612	135	buyer	buyer	NOUN
inlawrev-18599	612	136	of	of	ADP
inlawrev-18599	612	137	all	all	DET
inlawrev-18599	612	138	or	or	CCONJ
inlawrev-18599	612	139	substantially	substantially	ADV
inlawrev-18599	612	140	all	all	PRON
inlawrev-18599	612	141	of	of	ADP
inlawrev-18599	612	142	a	a	DET
inlawrev-18599	612	143	trade	trade	NOUN
inlawrev-18599	612	144	or	or	CCONJ
inlawrev-18599	612	145	business	business	NOUN
inlawrev-18599	612	146	if	if	SCONJ
inlawrev-18599	612	147	the	the	DET
inlawrev-18599	612	148	seller	seller	NOUN
inlawrev-18599	612	149	or	or	CCONJ
inlawrev-18599	612	150	seller	seller	NOUN
inlawrev-18599	612	151	’s	’s	PART
inlawrev-18599	612	152	predecessor	predecessor	NOUN
inlawrev-18599	612	153	in	in	ADP
inlawrev-18599	612	154	a	a	DET
inlawrev-18599	612	155	sale	sale	NOUN
inlawrev-18599	612	156	described	describe	VERB
inlawrev-18599	612	157	in	in	ADP
inlawrev-18599	612	158	subdivision	subdivision	NOUN
inlawrev-18599	612	159	(	(	PUNCT
inlawrev-18599	612	160	1	1	NUM
inlawrev-18599	612	161	)	)	PUNCT
inlawrev-18599	612	162	of	of	ADP
inlawrev-18599	612	163	this	this	DET
inlawrev-18599	612	164	section	section	NOUN
inlawrev-18599	612	165	directly	directly	ADV
inlawrev-18599	612	166	or	or	CCONJ
inlawrev-18599	612	167	indirectly	indirectly	ADV
inlawrev-18599	612	168	has	have	AUX
inlawrev-18599	612	169	previously	previously	ADV
inlawrev-18599	612	170	paid	pay	VERB
inlawrev-18599	612	171	a	a	DET
inlawrev-18599	612	172	sales	sale	NOUN
inlawrev-18599	612	173	or	or	CCONJ
inlawrev-18599	612	174	use	use	VERB
inlawrev-18599	612	175	tax	tax	NOUN
inlawrev-18599	612	176	thereon	thereon	NOUN
inlawrev-18599	612	177	.	.	PUNCT
inlawrev-18599	612	178	.	.	PUNCT
inlawrev-18599	613	1	.	.	PUNCT
inlawrev-18599	614	1	.194	.194	NUM
inlawrev-18599	615	1	the	the	DET
inlawrev-18599	615	2	corresponding	corresponding	ADJ
inlawrev-18599	615	3	regulatory	regulatory	ADJ
inlawrev-18599	615	4	provision	provision	NOUN
inlawrev-18599	615	5	elaborates	elaborate	VERB
inlawrev-18599	615	6	by	by	ADP
inlawrev-18599	615	7	stating	state	VERB
inlawrev-18599	615	8	that	that	SCONJ
inlawrev-18599	615	9	an	an	DET
inlawrev-18599	615	10	occasional	occasional	ADJ
inlawrev-18599	615	11	sale	sale	NOUN
inlawrev-18599	615	12	includes	include	VERB
inlawrev-18599	615	13	“	"	PUNCT
inlawrev-18599	615	14	the	the	DET
inlawrev-18599	615	15	sale	sale	NOUN
inlawrev-18599	615	16	of	of	ADP
inlawrev-18599	615	17	either	either	CCONJ
inlawrev-18599	615	18	new	new	ADJ
inlawrev-18599	615	19	or	or	CCONJ
inlawrev-18599	615	20	used	use	VERB
inlawrev-18599	615	21	business	business	NOUN
inlawrev-18599	615	22	assets	asset	NOUN
inlawrev-18599	615	23	,	,	PUNCT
inlawrev-18599	615	24	where	where	SCONJ
inlawrev-18599	615	25	a	a	DET
inlawrev-18599	615	26	person	person	NOUN
inlawrev-18599	615	27	liquidates	liquidate	VERB
inlawrev-18599	615	28	his	his	PRON
inlawrev-18599	615	29	or	or	CCONJ
inlawrev-18599	615	30	her	her	PRON
inlawrev-18599	615	31	business	business	NOUN
inlawrev-18599	615	32	in	in	ADP
inlawrev-18599	615	33	a	a	DET
inlawrev-18599	615	34	single	single	ADJ
inlawrev-18599	615	35	transaction	transaction	NOUN
inlawrev-18599	615	36	in	in	ADP
inlawrev-18599	615	37	a	a	DET
inlawrev-18599	615	38	sale	sale	NOUN
inlawrev-18599	615	39	to	to	ADP
inlawrev-18599	615	40	a	a	DET
inlawrev-18599	615	41	single	single	ADJ
inlawrev-18599	615	42	buyer	buyer	NOUN
inlawrev-18599	615	43	”	"	PUNCT
inlawrev-18599	615	44	and	and	CCONJ
inlawrev-18599	615	45	“	"	PUNCT
inlawrev-18599	615	46	such	such	ADJ
inlawrev-18599	615	47	liquidation	liquidation	NOUN
inlawrev-18599	615	48	must	must	AUX
inlawrev-18599	615	49	be	be	AUX
inlawrev-18599	615	50	all	all	ADV
inlawrev-18599	615	51	or	or	CCONJ
inlawrev-18599	615	52	substantially	substantially	ADV
inlawrev-18599	615	53	all	all	PRON
inlawrev-18599	615	54	of	of	ADP
inlawrev-18599	615	55	the	the	DET
inlawrev-18599	615	56	property	property	NOUN
inlawrev-18599	615	57	of	of	ADP
inlawrev-18599	615	58	the	the	DET
inlawrev-18599	615	59	trade	trade	NOUN
inlawrev-18599	615	60	or	or	CCONJ
inlawrev-18599	615	61	business	business	NOUN
inlawrev-18599	615	62	.	.	PUNCT
inlawrev-18599	616	1	”195	”195	PROPN
inlawrev-18599	616	2	nebraska	nebraska	PROPN
inlawrev-18599	616	3	’s	’s	PART
inlawrev-18599	616	4	single	single	ADJ
inlawrev-18599	616	5	transaction	transaction	NOUN
inlawrev-18599	616	6	requirement	requirement	NOUN
inlawrev-18599	616	7	seems	seem	VERB
inlawrev-18599	616	8	to	to	PART
inlawrev-18599	616	9	preclude	preclude	VERB
inlawrev-18599	616	10	the	the	DET
inlawrev-18599	616	11	occasional	occasional	ADJ
inlawrev-18599	616	12	sale	sale	NOUN
inlawrev-18599	616	13	exemption	exemption	NOUN
inlawrev-18599	616	14	from	from	ADP
inlawrev-18599	616	15	applying	apply	VERB
inlawrev-18599	616	16	to	to	ADP
inlawrev-18599	616	17	asset	asset	NOUN
inlawrev-18599	616	18	sales	sale	NOUN
inlawrev-18599	616	19	structured	structure	VERB
inlawrev-18599	616	20	as	as	ADP
inlawrev-18599	616	21	a	a	DET
inlawrev-18599	616	22	series	series	NOUN
inlawrev-18599	616	23	of	of	ADP
inlawrev-18599	616	24	sales	sale	NOUN
inlawrev-18599	616	25	completed	complete	VERB
inlawrev-18599	616	26	over	over	ADP
inlawrev-18599	616	27	time.196	time.196	NOUN
inlawrev-18599	616	28	further	far	ADV
inlawrev-18599	616	29	,	,	PUNCT
inlawrev-18599	616	30	nebraska	nebraska	PROPN
inlawrev-18599	616	31	’s	’s	PART
inlawrev-18599	616	32	single	single	ADJ
inlawrev-18599	616	33	buyer	buyer	NOUN
inlawrev-18599	616	34	requirement	requirement	NOUN
inlawrev-18599	616	35	seems	seem	VERB
inlawrev-18599	616	36	to	to	PART
inlawrev-18599	616	37	prevent	prevent	VERB
inlawrev-18599	616	38	the	the	DET
inlawrev-18599	616	39	naming	naming	NOUN
inlawrev-18599	616	40	of	of	ADP
inlawrev-18599	616	41	both	both	CCONJ
inlawrev-18599	616	42	a	a	DET
inlawrev-18599	616	43	parent	parent	NOUN
inlawrev-18599	616	44	and	and	CCONJ
inlawrev-18599	616	45	subsidiary	subsidiary	NOUN
inlawrev-18599	616	46	as	as	ADP
inlawrev-18599	616	47	purchaser	purchaser	NOUN
inlawrev-18599	616	48	in	in	ADP
inlawrev-18599	616	49	the	the	DET
inlawrev-18599	616	50	asset	asset	NOUN
inlawrev-18599	616	51	purchase	purchase	NOUN
inlawrev-18599	616	52	agreement	agreement	NOUN
inlawrev-18599	616	53	,	,	PUNCT
inlawrev-18599	616	54	which	which	PRON
inlawrev-18599	616	55	may	may	AUX
inlawrev-18599	616	56	be	be	AUX
inlawrev-18599	616	57	desirable	desirable	ADJ
inlawrev-18599	616	58	to	to	ADP
inlawrev-18599	616	59	the	the	DET
inlawrev-18599	616	60	parties	party	NOUN
inlawrev-18599	616	61	for	for	ADP
inlawrev-18599	616	62	non	non	ADJ
inlawrev-18599	616	63	-	-	ADJ
inlawrev-18599	616	64	tax	tax	ADJ
inlawrev-18599	616	65	reasons.197	reasons.197	NOUN
inlawrev-18599	616	66	nebraska	nebraska	PROPN
inlawrev-18599	616	67	also	also	ADV
inlawrev-18599	616	68	requires	require	VERB
inlawrev-18599	616	69	the	the	DET
inlawrev-18599	616	70	prior	prior	ADJ
inlawrev-18599	616	71	payment	payment	NOUN
inlawrev-18599	616	72	of	of	ADP
inlawrev-18599	616	73	sales	sale	NOUN
inlawrev-18599	616	74	tax	tax	NOUN
inlawrev-18599	616	75	in	in	ADP
inlawrev-18599	616	76	order	order	NOUN
inlawrev-18599	616	77	for	for	ADP
inlawrev-18599	616	78	the	the	DET
inlawrev-18599	616	79	occasional	occasional	ADJ
inlawrev-18599	616	80	sale	sale	NOUN
inlawrev-18599	616	81	exemption	exemption	NOUN
inlawrev-18599	616	82	to	to	PART
inlawrev-18599	616	83	apply.198	apply.198	VERB
inlawrev-18599	616	84	these	these	DET
inlawrev-18599	616	85	limitations	limitation	NOUN
inlawrev-18599	616	86	are	be	AUX
inlawrev-18599	616	87	deviations	deviation	NOUN
inlawrev-18599	616	88	from	from	ADP
inlawrev-18599	616	89	the	the	DET
inlawrev-18599	616	90	baseline	baseline	PROPN
inlawrev-18599	616	91	model	model	NOUN
inlawrev-18599	616	92	exemption.199	exemption.199	PROPN
inlawrev-18599	616	93	accordingly	accordingly	ADV
inlawrev-18599	616	94	,	,	PUNCT
inlawrev-18599	616	95	nebraska	nebraska	PROPN
inlawrev-18599	616	96	fits	fit	VERB
inlawrev-18599	616	97	into	into	ADP
inlawrev-18599	616	98	the	the	DET
inlawrev-18599	616	99	trap	trap	NOUN
inlawrev-18599	616	100	for	for	ADP
inlawrev-18599	616	101	the	the	DET
inlawrev-18599	616	102	unwary	unwary	ADJ
inlawrev-18599	616	103	191	191	NUM
inlawrev-18599	616	104	.	.	PUNCT
inlawrev-18599	617	1	i	i	PRON
inlawrev-18599	617	2	d.	d.	PROPN
inlawrev-18599	617	3	192	192	NUM
inlawrev-18599	617	4	.	.	PUNCT
inlawrev-18599	618	1	neb	neb	PROPN
inlawrev-18599	618	2	.	.	PROPN
inlawrev-18599	618	3	rev	rev	PROPN
inlawrev-18599	618	4	.	.	PROPN
inlawrev-18599	618	5	stat	stat	PROPN
inlawrev-18599	618	6	.	.	PUNCT
inlawrev-18599	619	1	§	§	PROPN
inlawrev-18599	619	2	77	77	NUM
inlawrev-18599	619	3	-	-	SYM
inlawrev-18599	619	4	2704.48	2704.48	NUM
inlawrev-18599	619	5	(	(	PUNCT
inlawrev-18599	619	6	2014	2014	NUM
inlawrev-18599	619	7	)	)	PUNCT
inlawrev-18599	619	8	.	.	PUNCT
inlawrev-18599	620	1	193	193	NUM
inlawrev-18599	620	2	.	.	PUNCT
inlawrev-18599	621	1	i	i	PRON
inlawrev-18599	621	2	d.	d.	PROPN
inlawrev-18599	621	3	§	§	PROPN
inlawrev-18599	621	4	77	77	NUM
inlawrev-18599	621	5	-	-	SYM
inlawrev-18599	621	6	2701.24	2701.24	NUM
inlawrev-18599	621	7	.	.	PUNCT
inlawrev-18599	622	1	194	194	NUM
inlawrev-18599	622	2	.	.	PUNCT
inlawrev-18599	623	1	i	i	PRON
inlawrev-18599	623	2	d.	d.	PROPN
inlawrev-18599	623	3	§	§	PROPN
inlawrev-18599	623	4	77	77	NUM
inlawrev-18599	623	5	-	-	SYM
inlawrev-18599	623	6	2701.24(5	2701.24(5	NUM
inlawrev-18599	623	7	)	)	PUNCT
inlawrev-18599	623	8	.	.	PUNCT
inlawrev-18599	624	1	195	195	NUM
inlawrev-18599	624	2	.	.	X
inlawrev-18599	624	3	316	316	NUM
inlawrev-18599	624	4	neb	neb	PROPN
inlawrev-18599	624	5	.	.	PROPN
inlawrev-18599	624	6	admin	admin	PROPN
inlawrev-18599	624	7	.	.	PUNCT
inlawrev-18599	625	1	code	code	PROPN
inlawrev-18599	625	2	§	§	PROPN
inlawrev-18599	625	3	1	1	NUM
inlawrev-18599	625	4	-	-	SYM
inlawrev-18599	625	5	022.04	022.04	NUM
inlawrev-18599	625	6	(	(	PUNCT
inlawrev-18599	625	7	2014	2014	NUM
inlawrev-18599	625	8	)	)	PUNCT
inlawrev-18599	625	9	.	.	PUNCT
inlawrev-18599	626	1	196	196	NUM
inlawrev-18599	626	2	.	.	PUNCT
inlawrev-18599	626	3	neb	neb	PROPN
inlawrev-18599	626	4	.	.	PROPN
inlawrev-18599	626	5	rev	rev	PROPN
inlawrev-18599	626	6	.	.	PROPN
inlawrev-18599	626	7	stat	stat	PROPN
inlawrev-18599	626	8	.	.	PUNCT
inlawrev-18599	627	1	§	§	PROPN
inlawrev-18599	627	2	77	77	NUM
inlawrev-18599	627	3	-	-	SYM
inlawrev-18599	627	4	2701.24(5	2701.24(5	NUM
inlawrev-18599	627	5	)	)	PUNCT
inlawrev-18599	627	6	(	(	PUNCT
inlawrev-18599	627	7	2014	2014	NUM
inlawrev-18599	627	8	)	)	PUNCT
inlawrev-18599	627	9	;	;	PUNCT
inlawrev-18599	627	10	316	316	NUM
inlawrev-18599	627	11	neb	neb	PROPN
inlawrev-18599	627	12	.	.	PROPN
inlawrev-18599	627	13	admin	admin	PROPN
inlawrev-18599	627	14	.	.	PUNCT
inlawrev-18599	628	1	code	code	PROPN
inlawrev-18599	628	2	§	§	PROPN
inlawrev-18599	628	3	1	1	NUM
inlawrev-18599	628	4	-	-	SYM
inlawrev-18599	628	5	022.04	022.04	NUM
inlawrev-18599	628	6	(	(	PUNCT
inlawrev-18599	628	7	2014	2014	NUM
inlawrev-18599	628	8	)	)	PUNCT
inlawrev-18599	628	9	.	.	PUNCT
inlawrev-18599	629	1	197	197	NUM
inlawrev-18599	629	2	.	.	PUNCT
inlawrev-18599	629	3	neb	neb	PROPN
inlawrev-18599	629	4	.	.	PROPN
inlawrev-18599	629	5	rev	rev	PROPN
inlawrev-18599	629	6	.	.	PROPN
inlawrev-18599	629	7	stat	stat	PROPN
inlawrev-18599	629	8	.	.	PUNCT
inlawrev-18599	630	1	§	§	PROPN
inlawrev-18599	630	2	77	77	NUM
inlawrev-18599	630	3	-	-	SYM
inlawrev-18599	630	4	2701.24(1)(a	2701.24(1)(a	NUM
inlawrev-18599	630	5	)	)	PUNCT
inlawrev-18599	630	6	(	(	PUNCT
inlawrev-18599	630	7	2014	2014	NUM
inlawrev-18599	630	8	)	)	PUNCT
inlawrev-18599	630	9	;	;	PUNCT
inlawrev-18599	630	10	316	316	NUM
inlawrev-18599	630	11	neb	neb	PROPN
inlawrev-18599	630	12	.	.	PROPN
inlawrev-18599	630	13	admin	admin	PROPN
inlawrev-18599	630	14	.	.	PUNCT
inlawrev-18599	631	1	code	code	PROPN
inlawrev-18599	631	2	§	§	PROPN
inlawrev-18599	631	3	1	1	NUM
inlawrev-18599	631	4	-	-	SYM
inlawrev-18599	631	5	022.03a	022.03a	NOUN
inlawrev-18599	631	6	(	(	PUNCT
inlawrev-18599	631	7	2014	2014	NUM
inlawrev-18599	631	8	)	)	PUNCT
inlawrev-18599	631	9	.	.	PUNCT
inlawrev-18599	632	1	198	198	NUM
inlawrev-18599	632	2	.	.	PUNCT
inlawrev-18599	632	3	neb	neb	PROPN
inlawrev-18599	632	4	.	.	PROPN
inlawrev-18599	632	5	rev	rev	PROPN
inlawrev-18599	632	6	.	.	PROPN
inlawrev-18599	632	7	stat	stat	PROPN
inlawrev-18599	632	8	.	.	PUNCT
inlawrev-18599	633	1	§	§	PROPN
inlawrev-18599	633	2	77	77	NUM
inlawrev-18599	633	3	-	-	SYM
inlawrev-18599	633	4	2701.24(1	2701.24(1	NUM
inlawrev-18599	633	5	)	)	PUNCT
inlawrev-18599	633	6	(	(	PUNCT
inlawrev-18599	633	7	2014	2014	NUM
inlawrev-18599	633	8	)	)	PUNCT
inlawrev-18599	633	9	;	;	PUNCT
inlawrev-18599	633	10	316	316	NUM
inlawrev-18599	633	11	neb	neb	PROPN
inlawrev-18599	633	12	.	.	PROPN
inlawrev-18599	633	13	admin	admin	PROPN
inlawrev-18599	633	14	.	.	PUNCT
inlawrev-18599	634	1	code	code	PROPN
inlawrev-18599	634	2	§	§	PROPN
inlawrev-18599	634	3	1	1	NUM
inlawrev-18599	634	4	-	-	PUNCT
inlawrev-18599	634	5	022.02b	022.02b	NOUN
inlawrev-18599	634	6	(	(	PUNCT
inlawrev-18599	634	7	2014	2014	NUM
inlawrev-18599	634	8	)	)	PUNCT
inlawrev-18599	634	9	.	.	PUNCT
inlawrev-18599	635	1	for	for	ADP
inlawrev-18599	635	2	the	the	DET
inlawrev-18599	635	3	reasons	reason	NOUN
inlawrev-18599	635	4	discussed	discuss	VERB
inlawrev-18599	635	5	in	in	ADP
inlawrev-18599	635	6	part	part	PROPN
inlawrev-18599	635	7	iii	iii	NOUN
inlawrev-18599	635	8	,	,	PUNCT
inlawrev-18599	635	9	subsection	subsection	NOUN
inlawrev-18599	635	10	j	j	PROPN
inlawrev-18599	635	11	,	,	PUNCT
inlawrev-18599	635	12	this	this	DET
inlawrev-18599	635	13	requirement	requirement	NOUN
inlawrev-18599	635	14	should	should	AUX
inlawrev-18599	635	15	not	not	PART
inlawrev-18599	635	16	significantly	significantly	ADV
inlawrev-18599	635	17	impede	impede	VERB
inlawrev-18599	635	18	,	,	PUNCT
inlawrev-18599	635	19	if	if	SCONJ
inlawrev-18599	635	20	at	at	ADV
inlawrev-18599	635	21	all	all	ADV
inlawrev-18599	635	22	,	,	PUNCT
inlawrev-18599	635	23	exemption	exemption	NOUN
inlawrev-18599	635	24	occasional	occasional	ADJ
inlawrev-18599	635	25	sale	sale	NOUN
inlawrev-18599	635	26	status	status	NOUN
inlawrev-18599	635	27	.	.	PUNCT
inlawrev-18599	636	1	199	199	NUM
inlawrev-18599	636	2	.	.	PUNCT
inlawrev-18599	637	1	see	see	VERB
inlawrev-18599	637	2	67b	67b	NOUN
inlawrev-18599	637	3	am	be	AUX
inlawrev-18599	637	4	.	.	PUNCT
inlawrev-18599	638	1	jur	jur	PROPN
inlawrev-18599	638	2	.	.	PUNCT
inlawrev-18599	638	3	2d	2d	PROPN
inlawrev-18599	638	4	sales	sale	NOUN
inlawrev-18599	638	5	and	and	CCONJ
inlawrev-18599	638	6	use	use	VERB
inlawrev-18599	638	7	taxes	taxis	NOUN
inlawrev-18599	638	8	§	§	PROPN
inlawrev-18599	638	9	97	97	NUM
inlawrev-18599	638	10	(	(	PUNCT
inlawrev-18599	638	11	2014	2014	NUM
inlawrev-18599	638	12	)	)	PUNCT
inlawrev-18599	638	13	.	.	PUNCT
inlawrev-18599	639	1	2015	2015	NUM
inlawrev-18599	639	2	]	]	PUNCT
inlawrev-18599	639	3	asset	asset	NOUN
inlawrev-18599	639	4	acquisitions	acquisition	NOUN
inlawrev-18599	639	5	577	577	NUM
inlawrev-18599	639	6	category	category	NOUN
inlawrev-18599	639	7	.	.	PUNCT
inlawrev-18599	640	1	o.	o.	PROPN
inlawrev-18599	640	2	new	new	PROPN
inlawrev-18599	640	3	york	york	PROPN
inlawrev-18599	640	4	new	new	PROPN
inlawrev-18599	640	5	york	york	PROPN
inlawrev-18599	640	6	does	do	AUX
inlawrev-18599	640	7	not	not	PART
inlawrev-18599	640	8	have	have	VERB
inlawrev-18599	640	9	an	an	DET
inlawrev-18599	640	10	occasional	occasional	ADJ
inlawrev-18599	640	11	sale	sale	NOUN
inlawrev-18599	640	12	exemption	exemption	NOUN
inlawrev-18599	640	13	applicable	applicable	ADJ
inlawrev-18599	640	14	to	to	PART
inlawrev-18599	640	15	asset	asset	VERB
inlawrev-18599	640	16	sales.200	sales.200	NOUN
inlawrev-18599	640	17	thus	thus	ADV
inlawrev-18599	640	18	,	,	PUNCT
inlawrev-18599	640	19	the	the	DET
inlawrev-18599	640	20	proceeds	proceed	NOUN
inlawrev-18599	640	21	from	from	ADP
inlawrev-18599	640	22	the	the	DET
inlawrev-18599	640	23	transfer	transfer	NOUN
inlawrev-18599	640	24	of	of	ADP
inlawrev-18599	640	25	the	the	DET
inlawrev-18599	640	26	non	non	ADJ
inlawrev-18599	640	27	-	-	ADJ
inlawrev-18599	640	28	inventory	inventory	ADJ
inlawrev-18599	640	29	tpp	tpp	PROPN
inlawrev-18599	640	30	component	component	NOUN
inlawrev-18599	640	31	of	of	ADP
inlawrev-18599	640	32	an	an	DET
inlawrev-18599	640	33	asset	asset	NOUN
inlawrev-18599	640	34	sale	sale	NOUN
inlawrev-18599	640	35	will	will	AUX
inlawrev-18599	640	36	be	be	AUX
inlawrev-18599	640	37	subject	subject	ADJ
inlawrev-18599	640	38	to	to	ADP
inlawrev-18599	640	39	new	new	PROPN
inlawrev-18599	640	40	york	york	PROPN
inlawrev-18599	640	41	sales	sale	NOUN
inlawrev-18599	640	42	tax	tax	NOUN
inlawrev-18599	640	43	unless	unless	SCONJ
inlawrev-18599	640	44	another	another	DET
inlawrev-18599	640	45	exemption	exemption	NOUN
inlawrev-18599	640	46	applies	apply	VERB
inlawrev-18599	640	47	(	(	PUNCT
inlawrev-18599	640	48	e.g.	e.g.	ADV
inlawrev-18599	640	49	,	,	PUNCT
inlawrev-18599	640	50	manufacturing	manufacture	VERB
inlawrev-18599	640	51	exemption).201	exemption).201	NOUN
inlawrev-18599	640	52	the	the	DET
inlawrev-18599	640	53	lack	lack	NOUN
inlawrev-18599	640	54	of	of	ADP
inlawrev-18599	640	55	any	any	DET
inlawrev-18599	640	56	type	type	NOUN
inlawrev-18599	640	57	of	of	ADP
inlawrev-18599	640	58	occasional	occasional	ADJ
inlawrev-18599	640	59	sale	sale	NOUN
inlawrev-18599	640	60	exemption	exemption	NOUN
inlawrev-18599	640	61	causes	cause	VERB
inlawrev-18599	640	62	new	new	PROPN
inlawrev-18599	640	63	york	york	PROPN
inlawrev-18599	640	64	to	to	PART
inlawrev-18599	640	65	fit	fit	VERB
inlawrev-18599	640	66	within	within	ADP
inlawrev-18599	640	67	the	the	DET
inlawrev-18599	640	68	trap	trap	NOUN
inlawrev-18599	640	69	for	for	SCONJ
inlawrev-18599	640	70	the	the	DET
inlawrev-18599	640	71	unwary	unwary	ADJ
inlawrev-18599	640	72	category.202	category.202	PROPN
inlawrev-18599	640	73	p.	p.	PROPN
inlawrev-18599	640	74	oklahoma	oklahoma	PROPN
inlawrev-18599	640	75	oklahoma	oklahoma	PROPN
inlawrev-18599	640	76	does	do	AUX
inlawrev-18599	640	77	not	not	PART
inlawrev-18599	640	78	have	have	VERB
inlawrev-18599	640	79	an	an	DET
inlawrev-18599	640	80	occasional	occasional	ADJ
inlawrev-18599	640	81	sale	sale	NOUN
inlawrev-18599	640	82	exemption	exemption	NOUN
inlawrev-18599	640	83	,	,	PUNCT
inlawrev-18599	640	84	except	except	SCONJ
inlawrev-18599	640	85	in	in	ADP
inlawrev-18599	640	86	limited	limited	ADJ
inlawrev-18599	640	87	circumstances	circumstance	NOUN
inlawrev-18599	640	88	,	,	PUNCT
inlawrev-18599	640	89	such	such	ADJ
inlawrev-18599	640	90	as	as	ADP
inlawrev-18599	640	91	estate	estate	NOUN
inlawrev-18599	640	92	sales.203	sales.203	NOUN
inlawrev-18599	640	93	thus	thus	ADV
inlawrev-18599	640	94	,	,	PUNCT
inlawrev-18599	640	95	with	with	ADP
inlawrev-18599	640	96	respect	respect	NOUN
inlawrev-18599	640	97	to	to	ADP
inlawrev-18599	640	98	the	the	DET
inlawrev-18599	640	99	non	non	ADJ
inlawrev-18599	640	100	-	-	ADJ
inlawrev-18599	640	101	inventory	inventory	ADJ
inlawrev-18599	640	102	tpp	tpp	PROPN
inlawrev-18599	640	103	component	component	NOUN
inlawrev-18599	640	104	of	of	ADP
inlawrev-18599	640	105	an	an	DET
inlawrev-18599	640	106	asset	asset	NOUN
inlawrev-18599	640	107	sale	sale	NOUN
inlawrev-18599	640	108	,	,	PUNCT
inlawrev-18599	640	109	the	the	DET
inlawrev-18599	640	110	parties	party	NOUN
inlawrev-18599	640	111	would	would	AUX
inlawrev-18599	640	112	need	need	VERB
inlawrev-18599	640	113	to	to	PART
inlawrev-18599	640	114	determine	determine	VERB
inlawrev-18599	640	115	if	if	SCONJ
inlawrev-18599	640	116	other	other	ADJ
inlawrev-18599	640	117	exemptions	exemption	NOUN
inlawrev-18599	640	118	are	be	AUX
inlawrev-18599	640	119	available	available	ADJ
inlawrev-18599	640	120	that	that	PRON
inlawrev-18599	640	121	are	be	AUX
inlawrev-18599	640	122	not	not	PART
inlawrev-18599	640	123	included	include	VERB
inlawrev-18599	640	124	in	in	ADP
inlawrev-18599	640	125	section	section	NOUN
inlawrev-18599	640	126	1360.204	1360.204	PROPN
inlawrev-18599	640	127	oklahoma	oklahoma	PROPN
inlawrev-18599	640	128	’s	’s	PART
inlawrev-18599	640	129	lack	lack	NOUN
inlawrev-18599	640	130	of	of	ADP
inlawrev-18599	640	131	any	any	DET
inlawrev-18599	640	132	occasional	occasional	ADJ
inlawrev-18599	640	133	sale	sale	NOUN
inlawrev-18599	640	134	exemption	exemption	NOUN
inlawrev-18599	640	135	for	for	ADP
inlawrev-18599	640	136	asset	asset	NOUN
inlawrev-18599	640	137	sales	sale	NOUN
inlawrev-18599	640	138	causes	cause	VERB
inlawrev-18599	640	139	it	it	PRON
inlawrev-18599	640	140	fit	fit	ADJ
inlawrev-18599	640	141	within	within	ADP
inlawrev-18599	640	142	the	the	DET
inlawrev-18599	640	143	trap	trap	NOUN
inlawrev-18599	640	144	for	for	ADP
inlawrev-18599	640	145	the	the	DET
inlawrev-18599	640	146	unwary	unwary	ADJ
inlawrev-18599	640	147	category.205	category.205	PROPN
inlawrev-18599	640	148	q.	q.	PROPN
inlawrev-18599	640	149	rhode	rhode	PROPN
inlawrev-18599	640	150	island	island	PROPN
inlawrev-18599	640	151	rhode	rhode	PROPN
inlawrev-18599	640	152	island	island	NOUN
inlawrev-18599	640	153	sales	sale	NOUN
inlawrev-18599	640	154	and	and	CCONJ
inlawrev-18599	640	155	use	use	VERB
inlawrev-18599	640	156	tax	tax	NOUN
inlawrev-18599	640	157	does	do	AUX
inlawrev-18599	640	158	not	not	PART
inlawrev-18599	640	159	apply	apply	VERB
inlawrev-18599	640	160	to	to	ADP
inlawrev-18599	640	161	“	"	PUNCT
inlawrev-18599	640	162	casual	casual	ADJ
inlawrev-18599	640	163	sales	sale	NOUN
inlawrev-18599	640	164	made	make	VERB
inlawrev-18599	640	165	by	by	ADP
inlawrev-18599	640	166	a	a	DET
inlawrev-18599	640	167	person	person	NOUN
inlawrev-18599	640	168	not	not	PART
inlawrev-18599	640	169	regularly	regularly	ADV
inlawrev-18599	640	170	engaged	engage	VERB
inlawrev-18599	640	171	in	in	ADP
inlawrev-18599	640	172	the	the	DET
inlawrev-18599	640	173	business	business	NOUN
inlawrev-18599	640	174	of	of	ADP
inlawrev-18599	640	175	selling	sell	VERB
inlawrev-18599	640	176	tangible	tangible	ADJ
inlawrev-18599	640	177	personal	personal	ADJ
inlawrev-18599	640	178	property	property	NOUN
inlawrev-18599	640	179	.	.	PUNCT
inlawrev-18599	641	1	”206	”206	PUNCT
inlawrev-18599	641	2	the	the	DET
inlawrev-18599	641	3	term	term	NOUN
inlawrev-18599	641	4	“	"	PUNCT
inlawrev-18599	641	5	casual	casual	ADJ
inlawrev-18599	641	6	”	"	PUNCT
inlawrev-18599	641	7	means	mean	NOUN
inlawrev-18599	641	8	,	,	PUNCT
inlawrev-18599	641	9	“	"	PUNCT
inlawrev-18599	641	10	a	a	DET
inlawrev-18599	641	11	sale	sale	NOUN
inlawrev-18599	641	12	made	make	VERB
inlawrev-18599	641	13	by	by	ADP
inlawrev-18599	641	14	a	a	DET
inlawrev-18599	641	15	person	person	NOUN
inlawrev-18599	641	16	other	other	ADJ
inlawrev-18599	641	17	than	than	ADP
inlawrev-18599	641	18	a	a	DET
inlawrev-18599	641	19	retailer	retailer	NOUN
inlawrev-18599	641	20	.	.	PUNCT
inlawrev-18599	641	21	”207	”207	VERB
inlawrev-18599	641	22	regulations	regulation	NOUN
inlawrev-18599	641	23	further	further	ADJ
inlawrev-18599	641	24	state	state	NOUN
inlawrev-18599	641	25	:	:	PUNCT
inlawrev-18599	641	26	casual	casual	ADJ
inlawrev-18599	641	27	sale	sale	NOUN
inlawrev-18599	641	28	includes	include	VERB
inlawrev-18599	641	29	a	a	DET
inlawrev-18599	641	30	sale	sale	NOUN
inlawrev-18599	641	31	of	of	ADP
inlawrev-18599	641	32	tangible	tangible	ADJ
inlawrev-18599	641	33	personal	personal	ADJ
inlawrev-18599	641	34	property	property	NOUN
inlawrev-18599	641	35	not	not	PART
inlawrev-18599	641	36	held	hold	VERB
inlawrev-18599	641	37	or	or	CCONJ
inlawrev-18599	641	38	used	use	VERB
inlawrev-18599	641	39	by	by	ADP
inlawrev-18599	641	40	a	a	DET
inlawrev-18599	641	41	seller	seller	NOUN
inlawrev-18599	641	42	in	in	ADP
inlawrev-18599	641	43	the	the	DET
inlawrev-18599	641	44	course	course	NOUN
inlawrev-18599	641	45	of	of	ADP
inlawrev-18599	641	46	activities	activity	NOUN
inlawrev-18599	641	47	for	for	ADP
inlawrev-18599	641	48	which	which	PRON
inlawrev-18599	641	49	the	the	DET
inlawrev-18599	641	50	seller	seller	NOUN
inlawrev-18599	641	51	is	be	AUX
inlawrev-18599	641	52	required	require	VERB
inlawrev-18599	641	53	to	to	PART
inlawrev-18599	641	54	hold	hold	VERB
inlawrev-18599	641	55	a	a	DET
inlawrev-18599	641	56	seller	seller	NOUN
inlawrev-18599	641	57	’s	’s	PART
inlawrev-18599	641	58	permit(s	permit(s	PROPN
inlawrev-18599	641	59	)	)	PUNCT
inlawrev-18599	641	60	or	or	CCONJ
inlawrev-18599	641	61	would	would	AUX
inlawrev-18599	641	62	be	be	AUX
inlawrev-18599	641	63	required	require	VERB
inlawrev-18599	641	64	to	to	PART
inlawrev-18599	641	65	hold	hold	VERB
inlawrev-18599	641	66	a	a	DET
inlawrev-18599	641	67	seller	seller	NOUN
inlawrev-18599	641	68	’s	’s	PART
inlawrev-18599	641	69	permit(s	permit(s	PROPN
inlawrev-18599	641	70	)	)	PUNCT
inlawrev-18599	641	71	if	if	SCONJ
inlawrev-18599	641	72	the	the	DET
inlawrev-18599	641	73	activities	activity	NOUN
inlawrev-18599	641	74	were	be	AUX
inlawrev-18599	641	75	conducted	conduct	VERB
inlawrev-18599	641	76	in	in	ADP
inlawrev-18599	641	77	this	this	DET
inlawrev-18599	641	78	state	state	NOUN
inlawrev-18599	641	79	.	.	PUNCT
inlawrev-18599	642	1	it	it	PRON
inlawrev-18599	642	2	is	be	AUX
inlawrev-18599	642	3	further	far	ADV
inlawrev-18599	642	4	provided	provide	VERB
inlawrev-18599	642	5	such	such	ADJ
inlawrev-18599	642	6	sale	sale	NOUN
inlawrev-18599	642	7	is	be	AUX
inlawrev-18599	642	8	not	not	PART
inlawrev-18599	642	9	one	one	NUM
inlawrev-18599	642	10	of	of	ADP
inlawrev-18599	642	11	a	a	DET
inlawrev-18599	642	12	series	series	NOUN
inlawrev-18599	642	13	of	of	ADP
inlawrev-18599	642	14	sales	sale	NOUN
inlawrev-18599	642	15	sufficient	sufficient	ADJ
inlawrev-18599	642	16	in	in	ADP
inlawrev-18599	642	17	number	number	NOUN
inlawrev-18599	642	18	,	,	PUNCT
inlawrev-18599	642	19	scope	scope	NOUN
inlawrev-18599	642	20	and	and	CCONJ
inlawrev-18599	642	21	character	character	NOUN
inlawrev-18599	642	22	(	(	PUNCT
inlawrev-18599	642	23	more	more	ADJ
inlawrev-18599	642	24	than	than	ADP
inlawrev-18599	642	25	five	five	NUM
inlawrev-18599	642	26	(	(	PUNCT
inlawrev-18599	642	27	5	5	NUM
inlawrev-18599	642	28	)	)	PUNCT
inlawrev-18599	642	29	in	in	ADP
inlawrev-18599	642	30	any	any	DET
inlawrev-18599	642	31	twelve	twelve	NUM
inlawrev-18599	642	32	-	-	PUNCT
inlawrev-18599	642	33	month	month	NOUN
inlawrev-18599	642	34	period	period	NOUN
inlawrev-18599	642	35	)	)	PUNCT
inlawrev-18599	642	36	to	to	PART
inlawrev-18599	642	37	constitute	constitute	VERB
inlawrev-18599	642	38	an	an	DET
inlawrev-18599	642	39	activity	activity	NOUN
inlawrev-18599	642	40	for	for	ADP
inlawrev-18599	642	41	which	which	PRON
inlawrev-18599	642	42	the	the	DET
inlawrev-18599	642	43	person	person	NOUN
inlawrev-18599	642	44	is	be	AUX
inlawrev-18599	642	45	required	require	VERB
inlawrev-18599	642	46	to	to	PART
inlawrev-18599	642	47	hold	hold	VERB
inlawrev-18599	642	48	a	a	DET
inlawrev-18599	642	49	seller	seller	NOUN
inlawrev-18599	642	50	’s	’s	PART
inlawrev-18599	642	51	permit	permit	NOUN
inlawrev-18599	642	52	or	or	CCONJ
inlawrev-18599	642	53	would	would	AUX
inlawrev-18599	642	54	be	be	AUX
inlawrev-18599	642	55	required	require	VERB
inlawrev-18599	642	56	to	to	PART
inlawrev-18599	642	57	hold	hold	VERB
inlawrev-18599	642	58	a	a	DET
inlawrev-18599	642	59	seller	seller	NOUN
inlawrev-18599	642	60	’s	’s	PART
inlawrev-18599	642	61	permit	permit	NOUN
inlawrev-18599	642	62	if	if	SCONJ
inlawrev-18599	642	63	the	the	DET
inlawrev-18599	642	64	activity	activity	NOUN
inlawrev-18599	642	65	were	be	AUX
inlawrev-18599	642	66	conducted	conduct	VERB
inlawrev-18599	642	67	200	200	NUM
inlawrev-18599	642	68	.	.	PUNCT
inlawrev-18599	643	1	see	see	VERB
inlawrev-18599	643	2	n.y	n.y	PROPN
inlawrev-18599	643	3	.	.	PROPN
inlawrev-18599	643	4	tax	tax	NOUN
inlawrev-18599	643	5	law	law	NOUN
inlawrev-18599	643	6	§	§	PROPN
inlawrev-18599	643	7	1105	1105	NUM
inlawrev-18599	643	8	(	(	PUNCT
inlawrev-18599	643	9	mckinney	mckinney	NOUN
inlawrev-18599	643	10	2014	2014	NUM
inlawrev-18599	643	11	)	)	PUNCT
inlawrev-18599	643	12	.	.	PUNCT
inlawrev-18599	644	1	201	201	NUM
inlawrev-18599	644	2	.	.	PUNCT
inlawrev-18599	645	1	i	i	PRON
inlawrev-18599	645	2	d.	d.	PROPN
inlawrev-18599	645	3	§	§	PROPN
inlawrev-18599	645	4	1115(a)(12	1115(a)(12	NUM
inlawrev-18599	645	5	)	)	PUNCT
inlawrev-18599	645	6	.	.	PUNCT
inlawrev-18599	646	1	202	202	X
inlawrev-18599	646	2	.	.	PUNCT
inlawrev-18599	647	1	see	see	VERB
inlawrev-18599	647	2	supra	supra	PROPN
inlawrev-18599	647	3	note	note	PROPN
inlawrev-18599	647	4	41	41	NUM
inlawrev-18599	647	5	and	and	CCONJ
inlawrev-18599	647	6	accompanying	accompany	VERB
inlawrev-18599	647	7	text	text	NOUN
inlawrev-18599	647	8	.	.	PUNCT
inlawrev-18599	648	1	203	203	NUM
inlawrev-18599	648	2	.	.	PUNCT
inlawrev-18599	648	3	okla	okla	NOUN
inlawrev-18599	648	4	.	.	PUNCT
inlawrev-18599	649	1	stat	stat	PROPN
inlawrev-18599	649	2	.	.	PUNCT
inlawrev-18599	650	1	ann	ann	PROPN
inlawrev-18599	650	2	.	.	PUNCT
inlawrev-18599	651	1	tit	tit	PROPN
inlawrev-18599	651	2	.	.	PUNCT
inlawrev-18599	652	1	68	68	NUM
inlawrev-18599	652	2	,	,	PUNCT
inlawrev-18599	652	3	§	§	PROPN
inlawrev-18599	652	4	1360	1360	NUM
inlawrev-18599	652	5	(	(	PUNCT
inlawrev-18599	652	6	west	west	NOUN
inlawrev-18599	652	7	2014	2014	NUM
inlawrev-18599	652	8	)	)	PUNCT
inlawrev-18599	652	9	(	(	PUNCT
inlawrev-18599	652	10	including	include	VERB
inlawrev-18599	652	11	a	a	DET
inlawrev-18599	652	12	sales	sale	NOUN
inlawrev-18599	652	13	tax	tax	NOUN
inlawrev-18599	652	14	exemption	exemption	NOUN
inlawrev-18599	652	15	for	for	ADP
inlawrev-18599	652	16	the	the	DET
inlawrev-18599	652	17	acquisition	acquisition	NOUN
inlawrev-18599	652	18	by	by	ADP
inlawrev-18599	652	19	a	a	DET
inlawrev-18599	652	20	corporation	corporation	NOUN
inlawrev-18599	652	21	of	of	ADP
inlawrev-18599	652	22	substantially	substantially	ADV
inlawrev-18599	652	23	all	all	PRON
inlawrev-18599	652	24	of	of	ADP
inlawrev-18599	652	25	the	the	DET
inlawrev-18599	652	26	properties	property	NOUN
inlawrev-18599	652	27	of	of	ADP
inlawrev-18599	652	28	another	another	DET
inlawrev-18599	652	29	corporation	corporation	NOUN
inlawrev-18599	652	30	when	when	SCONJ
inlawrev-18599	652	31	the	the	DET
inlawrev-18599	652	32	consideration	consideration	NOUN
inlawrev-18599	652	33	is	be	AUX
inlawrev-18599	652	34	solely	solely	ADV
inlawrev-18599	652	35	all	all	PRON
inlawrev-18599	652	36	or	or	CCONJ
inlawrev-18599	652	37	a	a	DET
inlawrev-18599	652	38	part	part	NOUN
inlawrev-18599	652	39	of	of	ADP
inlawrev-18599	652	40	the	the	DET
inlawrev-18599	652	41	voting	voting	NOUN
inlawrev-18599	652	42	stock	stock	NOUN
inlawrev-18599	652	43	of	of	ADP
inlawrev-18599	652	44	the	the	DET
inlawrev-18599	652	45	acquiring	acquire	VERB
inlawrev-18599	652	46	corporation	corporation	NOUN
inlawrev-18599	652	47	,	,	PUNCT
inlawrev-18599	652	48	or	or	CCONJ
inlawrev-18599	652	49	of	of	ADP
inlawrev-18599	652	50	its	its	PRON
inlawrev-18599	652	51	parent	parent	NOUN
inlawrev-18599	652	52	or	or	CCONJ
inlawrev-18599	652	53	subsidiary	subsidiary	NOUN
inlawrev-18599	652	54	corporation	corporation	NOUN
inlawrev-18599	652	55	)	)	PUNCT
inlawrev-18599	652	56	.	.	PUNCT
inlawrev-18599	653	1	204	204	NUM
inlawrev-18599	653	2	.	.	PUNCT
inlawrev-18599	654	1	i	i	PRON
inlawrev-18599	654	2	d.	d.	PROPN
inlawrev-18599	654	3	205	205	NUM
inlawrev-18599	654	4	.	.	PUNCT
inlawrev-18599	655	1	see	see	VERB
inlawrev-18599	655	2	supra	supra	PROPN
inlawrev-18599	655	3	note	note	PROPN
inlawrev-18599	655	4	41	41	NUM
inlawrev-18599	655	5	and	and	CCONJ
inlawrev-18599	655	6	accompanying	accompany	VERB
inlawrev-18599	655	7	text	text	NOUN
inlawrev-18599	655	8	.	.	PUNCT
inlawrev-18599	656	1	206	206	NUM
inlawrev-18599	656	2	.	.	X
inlawrev-18599	657	1	60	60	NUM
inlawrev-18599	657	2	-	-	SYM
inlawrev-18599	657	3	1	1	NUM
inlawrev-18599	657	4	-	-	SYM
inlawrev-18599	657	5	197	197	NUM
inlawrev-18599	657	6	r.i	r.i	PROPN
inlawrev-18599	657	7	.	.	PROPN
inlawrev-18599	657	8	code	code	PROPN
inlawrev-18599	657	9	r.	r.	PROPN
inlawrev-18599	657	10	§	§	PROPN
inlawrev-18599	657	11	07	07	NUM
inlawrev-18599	657	12	-	-	SYM
inlawrev-18599	657	13	17	17	NUM
inlawrev-18599	657	14	(	(	PUNCT
inlawrev-18599	657	15	lexisnexis	lexisnexis	NOUN
inlawrev-18599	657	16	2014	2014	NUM
inlawrev-18599	657	17	)	)	PUNCT
inlawrev-18599	657	18	;	;	PUNCT
inlawrev-18599	657	19	see	see	VERB
inlawrev-18599	657	20	also	also	ADV
inlawrev-18599	657	21	r.i	r.i	PROPN
inlawrev-18599	657	22	.	.	PROPN
inlawrev-18599	657	23	gen	gen	PROPN
inlawrev-18599	657	24	.	.	PROPN
inlawrev-18599	657	25	laws	laws	PROPN
inlawrev-18599	657	26	ann	ann	PROPN
inlawrev-18599	657	27	.	.	PUNCT
inlawrev-18599	658	1	§	§	PROPN
inlawrev-18599	658	2	4418	4418	NUM
inlawrev-18599	658	3	-	-	SYM
inlawrev-18599	658	4	20	20	NUM
inlawrev-18599	658	5	(	(	PUNCT
inlawrev-18599	658	6	west	west	NOUN
inlawrev-18599	658	7	2014	2014	NUM
inlawrev-18599	658	8	)	)	PUNCT
inlawrev-18599	658	9	.	.	PUNCT
inlawrev-18599	659	1	207	207	NUM
inlawrev-18599	659	2	.	.	X
inlawrev-18599	659	3	60	60	NUM
inlawrev-18599	659	4	-	-	SYM
inlawrev-18599	659	5	1	1	NUM
inlawrev-18599	659	6	-	-	SYM
inlawrev-18599	659	7	197	197	NUM
inlawrev-18599	659	8	r.i	r.i	PROPN
inlawrev-18599	659	9	.	.	PROPN
inlawrev-18599	659	10	code	code	PROPN
inlawrev-18599	659	11	.	.	PUNCT
inlawrev-18599	660	1	r.	r.	PROPN
inlawrev-18599	660	2	§	§	PROPN
inlawrev-18599	660	3	07	07	NUM
inlawrev-18599	660	4	-	-	SYM
inlawrev-18599	660	5	17	17	NUM
inlawrev-18599	660	6	(	(	PUNCT
inlawrev-18599	660	7	lexisnexis	lexisnexis	NOUN
inlawrev-18599	660	8	2014	2014	NUM
inlawrev-18599	660	9	)	)	PUNCT
inlawrev-18599	660	10	;	;	PUNCT
inlawrev-18599	660	11	r.i	r.i	PROPN
inlawrev-18599	660	12	.	.	PROPN
inlawrev-18599	660	13	gen	gen	PROPN
inlawrev-18599	660	14	laws	law	NOUN
inlawrev-18599	660	15	§	§	PROPN
inlawrev-18599	660	16	44	44	NUM
inlawrev-18599	660	17	-	-	SYM
inlawrev-18599	660	18	18	18	NUM
inlawrev-18599	660	19	-	-	PUNCT
inlawrev-18599	660	20	20(e	20(e	NUM
inlawrev-18599	660	21	)	)	PUNCT
inlawrev-18599	660	22	(	(	PUNCT
inlawrev-18599	660	23	2014	2014	NUM
inlawrev-18599	660	24	)	)	PUNCT
inlawrev-18599	660	25	.	.	PUNCT
inlawrev-18599	661	1	578	578	NUM
inlawrev-18599	661	2	indiana	indiana	PROPN
inlawrev-18599	661	3	law	law	PROPN
inlawrev-18599	661	4	review	review	NOUN
inlawrev-18599	661	5	[	[	X
inlawrev-18599	661	6	vol	vol	NOUN
inlawrev-18599	661	7	.	.	PUNCT
inlawrev-18599	661	8	48:551	48:551	NUM
inlawrev-18599	661	9	in	in	ADP
inlawrev-18599	661	10	this	this	DET
inlawrev-18599	661	11	state.208	state.208	VERB
inlawrev-18599	661	12	the	the	DET
inlawrev-18599	661	13	regulations	regulation	NOUN
inlawrev-18599	661	14	give	give	VERB
inlawrev-18599	661	15	several	several	ADJ
inlawrev-18599	661	16	examples	example	NOUN
inlawrev-18599	661	17	of	of	ADP
inlawrev-18599	661	18	exempt	exempt	ADJ
inlawrev-18599	661	19	casual	casual	ADJ
inlawrev-18599	661	20	sales	sale	NOUN
inlawrev-18599	661	21	,	,	PUNCT
inlawrev-18599	661	22	one	one	NUM
inlawrev-18599	661	23	of	of	ADP
inlawrev-18599	661	24	which	which	PRON
inlawrev-18599	661	25	includes	include	VERB
inlawrev-18599	661	26	the	the	DET
inlawrev-18599	661	27	bulk	bulk	ADJ
inlawrev-18599	661	28	sale	sale	NOUN
inlawrev-18599	661	29	of	of	ADP
inlawrev-18599	661	30	assets.209	assets.209	NOUN
inlawrev-18599	661	31	although	although	SCONJ
inlawrev-18599	661	32	,	,	PUNCT
inlawrev-18599	661	33	in	in	ADP
inlawrev-18599	661	34	the	the	DET
inlawrev-18599	661	35	context	context	NOUN
inlawrev-18599	661	36	of	of	ADP
inlawrev-18599	661	37	bulk	bulk	ADJ
inlawrev-18599	661	38	sales	sale	NOUN
inlawrev-18599	661	39	,	,	PUNCT
inlawrev-18599	661	40	the	the	DET
inlawrev-18599	661	41	regulations	regulation	NOUN
inlawrev-18599	661	42	provide	provide	VERB
inlawrev-18599	661	43	that	that	SCONJ
inlawrev-18599	661	44	,	,	PUNCT
inlawrev-18599	661	45	if	if	SCONJ
inlawrev-18599	661	46	the	the	DET
inlawrev-18599	661	47	seller	seller	NOUN
inlawrev-18599	661	48	is	be	AUX
inlawrev-18599	661	49	a	a	DET
inlawrev-18599	661	50	retailer	retailer	NOUN
inlawrev-18599	661	51	,	,	PUNCT
inlawrev-18599	661	52	then	then	ADV
inlawrev-18599	661	53	the	the	DET
inlawrev-18599	661	54	“	"	PUNCT
inlawrev-18599	661	55	sale	sale	NOUN
inlawrev-18599	661	56	must	must	AUX
inlawrev-18599	661	57	occur	occur	VERB
inlawrev-18599	661	58	after	after	SCONJ
inlawrev-18599	661	59	the	the	DET
inlawrev-18599	661	60	retail	retail	ADJ
inlawrev-18599	661	61	business	business	NOUN
inlawrev-18599	661	62	for	for	ADP
inlawrev-18599	661	63	which	which	PRON
inlawrev-18599	661	64	the	the	DET
inlawrev-18599	661	65	retailer	retailer	NOUN
inlawrev-18599	661	66	had	have	VERB
inlawrev-18599	661	67	a	a	DET
inlawrev-18599	661	68	permit	permit	NOUN
inlawrev-18599	661	69	has	have	AUX
inlawrev-18599	661	70	ceased	cease	VERB
inlawrev-18599	661	71	.	.	PUNCT
inlawrev-18599	662	1	”210	”210	PROPN
inlawrev-18599	662	2	based	base	VERB
inlawrev-18599	662	3	on	on	ADP
inlawrev-18599	662	4	the	the	DET
inlawrev-18599	662	5	above	above	ADJ
inlawrev-18599	662	6	provisions	provision	NOUN
inlawrev-18599	662	7	,	,	PUNCT
inlawrev-18599	662	8	rhode	rhode	PROPN
inlawrev-18599	662	9	island	island	NOUN
inlawrev-18599	662	10	’s	’s	PART
inlawrev-18599	662	11	occasional	occasional	ADJ
inlawrev-18599	662	12	sale	sale	NOUN
inlawrev-18599	662	13	exemption	exemption	NOUN
inlawrev-18599	662	14	should	should	AUX
inlawrev-18599	662	15	apply	apply	VERB
inlawrev-18599	662	16	to	to	PART
inlawrev-18599	662	17	exempt	exempt	VERB
inlawrev-18599	662	18	from	from	ADP
inlawrev-18599	662	19	sales	sale	NOUN
inlawrev-18599	662	20	tax	tax	NOUN
inlawrev-18599	662	21	the	the	DET
inlawrev-18599	662	22	non	non	ADJ
inlawrev-18599	662	23	-	-	ADJ
inlawrev-18599	662	24	inventory	inventory	ADJ
inlawrev-18599	662	25	tpp	tpp	PROPN
inlawrev-18599	662	26	component	component	NOUN
inlawrev-18599	662	27	of	of	ADP
inlawrev-18599	662	28	an	an	DET
inlawrev-18599	662	29	asset	asset	NOUN
inlawrev-18599	662	30	sale	sale	NOUN
inlawrev-18599	662	31	;	;	PUNCT
inlawrev-18599	662	32	however	however	ADV
inlawrev-18599	662	33	,	,	PUNCT
inlawrev-18599	662	34	the	the	DET
inlawrev-18599	662	35	regulatory	regulatory	ADJ
inlawrev-18599	662	36	provisions	provision	NOUN
inlawrev-18599	662	37	also	also	ADV
inlawrev-18599	662	38	arguably	arguably	ADV
inlawrev-18599	662	39	indicate	indicate	VERB
inlawrev-18599	662	40	that	that	SCONJ
inlawrev-18599	662	41	the	the	DET
inlawrev-18599	662	42	occasional	occasional	ADJ
inlawrev-18599	662	43	sale	sale	NOUN
inlawrev-18599	662	44	exemption	exemption	NOUN
inlawrev-18599	662	45	applies	apply	VERB
inlawrev-18599	662	46	only	only	ADV
inlawrev-18599	662	47	when	when	SCONJ
inlawrev-18599	662	48	the	the	DET
inlawrev-18599	662	49	seller	seller	NOUN
inlawrev-18599	662	50	is	be	AUX
inlawrev-18599	662	51	not	not	PART
inlawrev-18599	662	52	a	a	DET
inlawrev-18599	662	53	retailer	retailer	NOUN
inlawrev-18599	662	54	for	for	ADP
inlawrev-18599	662	55	rhode	rhode	PROPN
inlawrev-18599	662	56	island	island	NOUN
inlawrev-18599	662	57	sales	sale	NOUN
inlawrev-18599	662	58	and	and	CCONJ
inlawrev-18599	662	59	use	use	VERB
inlawrev-18599	662	60	tax	tax	NOUN
inlawrev-18599	662	61	purposes.211	purposes.211	NOUN
inlawrev-18599	662	62	supporting	support	VERB
inlawrev-18599	662	63	this	this	DET
inlawrev-18599	662	64	narrow	narrow	ADJ
inlawrev-18599	662	65	interpretation	interpretation	NOUN
inlawrev-18599	662	66	is	be	AUX
inlawrev-18599	662	67	the	the	DET
inlawrev-18599	662	68	statement	statement	NOUN
inlawrev-18599	662	69	in	in	ADP
inlawrev-18599	662	70	the	the	DET
inlawrev-18599	662	71	regulations	regulation	NOUN
inlawrev-18599	662	72	providing	provide	VERB
inlawrev-18599	662	73	the	the	DET
inlawrev-18599	662	74	term	term	NOUN
inlawrev-18599	662	75	“	"	PUNCT
inlawrev-18599	662	76	casual	casual	ADJ
inlawrev-18599	662	77	”	"	PUNCT
inlawrev-18599	662	78	sale	sale	NOUN
inlawrev-18599	662	79	means	mean	NOUN
inlawrev-18599	662	80	,	,	PUNCT
inlawrev-18599	662	81	“	"	PUNCT
inlawrev-18599	662	82	a	a	DET
inlawrev-18599	662	83	sale	sale	NOUN
inlawrev-18599	662	84	made	make	VERB
inlawrev-18599	662	85	by	by	ADP
inlawrev-18599	662	86	a	a	DET
inlawrev-18599	662	87	person	person	NOUN
inlawrev-18599	662	88	other	other	ADJ
inlawrev-18599	662	89	than	than	ADP
inlawrev-18599	662	90	a	a	DET
inlawrev-18599	662	91	retailer	retailer	NOUN
inlawrev-18599	662	92	.	.	PUNCT
inlawrev-18599	662	93	”212	”212	PUNCT
inlawrev-18599	662	94	supporting	support	VERB
inlawrev-18599	662	95	a	a	DET
inlawrev-18599	662	96	broader	broad	ADJ
inlawrev-18599	662	97	interpretation	interpretation	NOUN
inlawrev-18599	662	98	is	be	AUX
inlawrev-18599	662	99	the	the	DET
inlawrev-18599	662	100	caveat	caveat	NOUN
inlawrev-18599	662	101	,	,	PUNCT
inlawrev-18599	662	102	also	also	ADV
inlawrev-18599	662	103	in	in	ADP
inlawrev-18599	662	104	the	the	DET
inlawrev-18599	662	105	regulations	regulation	NOUN
inlawrev-18599	662	106	,	,	PUNCT
inlawrev-18599	662	107	relating	relate	VERB
inlawrev-18599	662	108	to	to	ADP
inlawrev-18599	662	109	bulk	bulk	ADJ
inlawrev-18599	662	110	sales	sale	NOUN
inlawrev-18599	662	111	,	,	PUNCT
inlawrev-18599	662	112	that	that	PRON
inlawrev-18599	662	113	provides	provide	VERB
inlawrev-18599	662	114	if	if	SCONJ
inlawrev-18599	662	115	the	the	DET
inlawrev-18599	662	116	seller	seller	NOUN
inlawrev-18599	662	117	is	be	AUX
inlawrev-18599	662	118	a	a	DET
inlawrev-18599	662	119	retailer	retailer	NOUN
inlawrev-18599	662	120	,	,	PUNCT
inlawrev-18599	662	121	then	then	ADV
inlawrev-18599	662	122	the	the	DET
inlawrev-18599	662	123	“	"	PUNCT
inlawrev-18599	662	124	sale	sale	NOUN
inlawrev-18599	662	125	must	must	AUX
inlawrev-18599	662	126	occur	occur	VERB
inlawrev-18599	662	127	after	after	SCONJ
inlawrev-18599	662	128	the	the	DET
inlawrev-18599	662	129	retail	retail	ADJ
inlawrev-18599	662	130	business	business	NOUN
inlawrev-18599	662	131	for	for	ADP
inlawrev-18599	662	132	which	which	PRON
inlawrev-18599	662	133	the	the	DET
inlawrev-18599	662	134	retailer	retailer	NOUN
inlawrev-18599	662	135	had	have	VERB
inlawrev-18599	662	136	a	a	DET
inlawrev-18599	662	137	permit	permit	NOUN
inlawrev-18599	662	138	has	have	AUX
inlawrev-18599	662	139	ceased	cease	VERB
inlawrev-18599	662	140	.	.	PUNCT
inlawrev-18599	662	141	”213	”213	VERB
inlawrev-18599	662	142	the	the	DET
inlawrev-18599	662	143	“	"	PUNCT
inlawrev-18599	662	144	if	if	SCONJ
inlawrev-18599	662	145	the	the	DET
inlawrev-18599	662	146	seller	seller	NOUN
inlawrev-18599	662	147	is	be	AUX
inlawrev-18599	662	148	a	a	DET
inlawrev-18599	662	149	retailer	retailer	NOUN
inlawrev-18599	662	150	”	"	PUNCT
inlawrev-18599	662	151	proviso	proviso	NOUN
inlawrev-18599	662	152	seems	seem	VERB
inlawrev-18599	662	153	to	to	PART
inlawrev-18599	662	154	imply	imply	VERB
inlawrev-18599	662	155	that	that	SCONJ
inlawrev-18599	662	156	the	the	DET
inlawrev-18599	662	157	occasional	occasional	ADJ
inlawrev-18599	662	158	sale	sale	NOUN
inlawrev-18599	662	159	exemption	exemption	NOUN
inlawrev-18599	662	160	applies	apply	VERB
inlawrev-18599	662	161	equally	equally	ADV
inlawrev-18599	662	162	to	to	AUX
inlawrev-18599	662	163	permitted	permit	VERB
inlawrev-18599	662	164	and	and	CCONJ
inlawrev-18599	662	165	nonpermitted	nonpermitted	ADJ
inlawrev-18599	662	166	sellers	seller	NOUN
inlawrev-18599	662	167	,	,	PUNCT
inlawrev-18599	662	168	but	but	CCONJ
inlawrev-18599	662	169	that	that	SCONJ
inlawrev-18599	662	170	there	there	PRON
inlawrev-18599	662	171	is	be	VERB
inlawrev-18599	662	172	the	the	DET
inlawrev-18599	662	173	added	add	VERB
inlawrev-18599	662	174	requirement	requirement	NOUN
inlawrev-18599	662	175	imposed	impose	VERB
inlawrev-18599	662	176	on	on	ADP
inlawrev-18599	662	177	permitted	permit	VERB
inlawrev-18599	662	178	sellers	seller	NOUN
inlawrev-18599	662	179	(	(	PUNCT
inlawrev-18599	662	180	i.e.	i.e.	X
inlawrev-18599	662	181	,	,	PUNCT
inlawrev-18599	662	182	retailers	retailer	NOUN
inlawrev-18599	662	183	)	)	PUNCT
inlawrev-18599	662	184	that	that	SCONJ
inlawrev-18599	662	185	the	the	DET
inlawrev-18599	662	186	“	"	PUNCT
inlawrev-18599	662	187	sale	sale	NOUN
inlawrev-18599	662	188	must	must	AUX
inlawrev-18599	662	189	occur	occur	VERB
inlawrev-18599	662	190	after	after	SCONJ
inlawrev-18599	662	191	the	the	DET
inlawrev-18599	662	192	retail	retail	ADJ
inlawrev-18599	662	193	business	business	NOUN
inlawrev-18599	662	194	for	for	ADP
inlawrev-18599	662	195	which	which	PRON
inlawrev-18599	662	196	the	the	DET
inlawrev-18599	662	197	retailer	retailer	NOUN
inlawrev-18599	662	198	had	have	VERB
inlawrev-18599	662	199	a	a	DET
inlawrev-18599	662	200	permit	permit	NOUN
inlawrev-18599	662	201	has	have	AUX
inlawrev-18599	662	202	ceased	cease	VERB
inlawrev-18599	662	203	.	.	PUNCT
inlawrev-18599	662	204	”214	”214	PUNCT
inlawrev-18599	663	1	based	base	VERB
inlawrev-18599	663	2	on	on	ADP
inlawrev-18599	663	3	the	the	DET
inlawrev-18599	663	4	foregoing	foregoing	NOUN
inlawrev-18599	663	5	,	,	PUNCT
inlawrev-18599	663	6	rhode	rhode	PROPN
inlawrev-18599	663	7	island	island	NOUN
inlawrev-18599	663	8	is	be	AUX
inlawrev-18599	663	9	not	not	PART
inlawrev-18599	663	10	a	a	DET
inlawrev-18599	663	11	trap	trap	NOUN
inlawrev-18599	663	12	for	for	ADP
inlawrev-18599	663	13	the	the	DET
inlawrev-18599	663	14	unwary	unwary	ADJ
inlawrev-18599	663	15	state	state	NOUN
inlawrev-18599	663	16	because	because	SCONJ
inlawrev-18599	663	17	of	of	ADP
inlawrev-18599	663	18	its	its	PRON
inlawrev-18599	663	19	overall	overall	ADJ
inlawrev-18599	663	20	narrowness	narrowness	NOUN
inlawrev-18599	663	21	,	,	PUNCT
inlawrev-18599	663	22	but	but	CCONJ
inlawrev-18599	663	23	because	because	SCONJ
inlawrev-18599	663	24	of	of	ADP
inlawrev-18599	663	25	the	the	DET
inlawrev-18599	663	26	requirement	requirement	NOUN
inlawrev-18599	663	27	imposed	impose	VERB
inlawrev-18599	663	28	on	on	ADP
inlawrev-18599	663	29	permitted	permit	VERB
inlawrev-18599	663	30	sellers	seller	NOUN
inlawrev-18599	663	31	that	that	SCONJ
inlawrev-18599	663	32	the	the	DET
inlawrev-18599	663	33	“	"	PUNCT
inlawrev-18599	663	34	sale	sale	NOUN
inlawrev-18599	663	35	must	must	AUX
inlawrev-18599	663	36	occur	occur	VERB
inlawrev-18599	663	37	after	after	SCONJ
inlawrev-18599	663	38	the	the	DET
inlawrev-18599	663	39	retail	retail	ADJ
inlawrev-18599	663	40	business	business	NOUN
inlawrev-18599	663	41	for	for	ADP
inlawrev-18599	663	42	which	which	PRON
inlawrev-18599	663	43	the	the	DET
inlawrev-18599	663	44	retailer	retailer	NOUN
inlawrev-18599	663	45	had	have	VERB
inlawrev-18599	663	46	a	a	DET
inlawrev-18599	663	47	permit	permit	NOUN
inlawrev-18599	663	48	has	have	AUX
inlawrev-18599	663	49	ceased	cease	VERB
inlawrev-18599	663	50	”	"	PUNCT
inlawrev-18599	663	51	in	in	ADP
inlawrev-18599	663	52	order	order	NOUN
inlawrev-18599	663	53	for	for	ADP
inlawrev-18599	663	54	the	the	DET
inlawrev-18599	663	55	occasional	occasional	ADJ
inlawrev-18599	663	56	sale	sale	NOUN
inlawrev-18599	663	57	exemption	exemption	NOUN
inlawrev-18599	663	58	to	to	ADP
inlawrev-18599	663	59	apply.215	apply.215	VERB
inlawrev-18599	663	60	this	this	DET
inlawrev-18599	663	61	requirement	requirement	NOUN
inlawrev-18599	663	62	is	be	AUX
inlawrev-18599	663	63	a	a	DET
inlawrev-18599	663	64	deviation	deviation	NOUN
inlawrev-18599	663	65	from	from	ADP
inlawrev-18599	663	66	the	the	DET
inlawrev-18599	663	67	baseline	baseline	PROPN
inlawrev-18599	663	68	model	model	NOUN
inlawrev-18599	663	69	exemption	exemption	NOUN
inlawrev-18599	663	70	,	,	PUNCT
inlawrev-18599	663	71	thereby	thereby	ADV
inlawrev-18599	663	72	causing	cause	VERB
inlawrev-18599	663	73	rhode	rhode	PROPN
inlawrev-18599	663	74	island	island	NOUN
inlawrev-18599	663	75	to	to	PART
inlawrev-18599	663	76	be	be	AUX
inlawrev-18599	663	77	a	a	DET
inlawrev-18599	663	78	trap	trap	NOUN
inlawrev-18599	663	79	for	for	ADP
inlawrev-18599	663	80	the	the	DET
inlawrev-18599	663	81	unwary	unwary	ADJ
inlawrev-18599	663	82	state.216	state.216	VERB
inlawrev-18599	663	83	r.	r.	PROPN
inlawrev-18599	663	84	south	south	PROPN
inlawrev-18599	663	85	carolina	carolina	PROPN
inlawrev-18599	663	86	chapter	chapter	PROPN
inlawrev-18599	663	87	117	117	NUM
inlawrev-18599	663	88	-	-	PUNCT
inlawrev-18599	663	89	332	332	NUM
inlawrev-18599	663	90	of	of	ADP
inlawrev-18599	663	91	south	south	PROPN
inlawrev-18599	663	92	carolina	carolina	PROPN
inlawrev-18599	663	93	code	code	PROPN
inlawrev-18599	663	94	of	of	ADP
inlawrev-18599	663	95	regulations	regulation	NOUN
inlawrev-18599	663	96	provides	provide	VERB
inlawrev-18599	663	97	that	that	SCONJ
inlawrev-18599	663	98	“	"	PUNCT
inlawrev-18599	663	99	[	[	X
inlawrev-18599	663	100	c]asual	c]asual	ADJ
inlawrev-18599	663	101	or	or	CCONJ
inlawrev-18599	663	102	isolated	isolated	ADJ
inlawrev-18599	663	103	sales	sale	NOUN
inlawrev-18599	663	104	by	by	ADP
inlawrev-18599	663	105	persons	person	NOUN
inlawrev-18599	663	106	not	not	PART
inlawrev-18599	663	107	engaged	engage	VERB
inlawrev-18599	663	108	in	in	ADP
inlawrev-18599	663	109	the	the	DET
inlawrev-18599	663	110	business	business	NOUN
inlawrev-18599	663	111	of	of	ADP
inlawrev-18599	663	112	selling	sell	VERB
inlawrev-18599	663	113	tangible	tangible	ADJ
inlawrev-18599	663	114	personal	personal	ADJ
inlawrev-18599	663	115	property	property	NOUN
inlawrev-18599	663	116	at	at	ADP
inlawrev-18599	663	117	retail	retail	NOUN
inlawrev-18599	663	118	are	be	AUX
inlawrev-18599	663	119	not	not	PART
inlawrev-18599	663	120	subject	subject	ADJ
inlawrev-18599	663	121	to	to	ADP
inlawrev-18599	663	122	the	the	DET
inlawrev-18599	663	123	sales	sale	NOUN
inlawrev-18599	663	124	or	or	CCONJ
inlawrev-18599	663	125	use	use	VERB
inlawrev-18599	663	126	tax	tax	NOUN
inlawrev-18599	663	127	.	.	PUNCT
inlawrev-18599	664	1	”217	”217	VERB
inlawrev-18599	664	2	the	the	DET
inlawrev-18599	664	3	term	term	NOUN
inlawrev-18599	664	4	“	"	PUNCT
inlawrev-18599	664	5	casual	casual	ADJ
inlawrev-18599	664	6	”	"	PUNCT
inlawrev-18599	664	7	means	mean	NOUN
inlawrev-18599	664	8	,	,	PUNCT
inlawrev-18599	664	9	“	"	PUNCT
inlawrev-18599	665	1	occurring	occur	VERB
inlawrev-18599	665	2	,	,	PUNCT
inlawrev-18599	665	3	encountered	encounter	VERB
inlawrev-18599	665	4	,	,	PUNCT
inlawrev-18599	665	5	acting	act	VERB
inlawrev-18599	665	6	or	or	CCONJ
inlawrev-18599	665	7	performed	perform	VERB
inlawrev-18599	665	8	without	without	ADP
inlawrev-18599	665	9	208	208	NUM
inlawrev-18599	665	10	.	.	PUNCT
inlawrev-18599	666	1	60	60	NUM
inlawrev-18599	666	2	-	-	SYM
inlawrev-18599	666	3	1	1	NUM
inlawrev-18599	666	4	-	-	SYM
inlawrev-18599	666	5	197	197	NUM
inlawrev-18599	666	6	r.i	r.i	PROPN
inlawrev-18599	666	7	.	.	PROPN
inlawrev-18599	666	8	code	code	PROPN
inlawrev-18599	666	9	.	.	PUNCT
inlawrev-18599	667	1	r.	r.	PROPN
inlawrev-18599	667	2	§	§	PROPN
inlawrev-18599	667	3	07	07	NUM
inlawrev-18599	667	4	-	-	SYM
inlawrev-18599	667	5	17	17	NUM
inlawrev-18599	667	6	(	(	PUNCT
inlawrev-18599	667	7	lexisnexis	lexisnexis	NOUN
inlawrev-18599	667	8	2014	2014	NUM
inlawrev-18599	667	9	)	)	PUNCT
inlawrev-18599	667	10	.	.	PUNCT
inlawrev-18599	668	1	209	209	NUM
inlawrev-18599	668	2	.	.	PUNCT
inlawrev-18599	669	1	i	i	PRON
inlawrev-18599	669	2	d.	d.	PROPN
inlawrev-18599	669	3	§	§	PROPN
inlawrev-18599	669	4	07	07	NUM
inlawrev-18599	669	5	-	-	PUNCT
inlawrev-18599	669	6	17(1)-(7	17(1)-(7	NOUN
inlawrev-18599	669	7	)	)	PUNCT
inlawrev-18599	669	8	.	.	PUNCT
inlawrev-18599	670	1	210	210	NUM
inlawrev-18599	670	2	.	.	PUNCT
inlawrev-18599	671	1	i	i	PRON
inlawrev-18599	671	2	d.	d.	PROPN
inlawrev-18599	671	3	§	§	PROPN
inlawrev-18599	671	4	07	07	NUM
inlawrev-18599	671	5	-	-	PUNCT
inlawrev-18599	671	6	17(7	17(7	NUM
inlawrev-18599	671	7	)	)	PUNCT
inlawrev-18599	671	8	.	.	PUNCT
inlawrev-18599	672	1	211	211	NUM
inlawrev-18599	672	2	.	.	PUNCT
inlawrev-18599	673	1	see	see	VERB
inlawrev-18599	673	2	i	i	PRON
inlawrev-18599	673	3	d.	d.	PROPN
inlawrev-18599	673	4	§	§	PROPN
inlawrev-18599	673	5	07	07	NUM
inlawrev-18599	673	6	-	-	SYM
inlawrev-18599	673	7	17	17	NUM
inlawrev-18599	673	8	.	.	PUNCT
inlawrev-18599	674	1	212	212	NUM
inlawrev-18599	674	2	.	.	PUNCT
inlawrev-18599	675	1	i	i	PRON
inlawrev-18599	675	2	d.	d.	PROPN
inlawrev-18599	675	3	213	213	NUM
inlawrev-18599	675	4	.	.	PUNCT
inlawrev-18599	676	1	i	i	PRON
inlawrev-18599	676	2	d.	d.	PROPN
inlawrev-18599	676	3	§	§	PROPN
inlawrev-18599	676	4	07	07	NUM
inlawrev-18599	676	5	-	-	PUNCT
inlawrev-18599	676	6	17(7	17(7	NUM
inlawrev-18599	676	7	)	)	PUNCT
inlawrev-18599	676	8	.	.	PUNCT
inlawrev-18599	677	1	214	214	NUM
inlawrev-18599	677	2	.	.	PUNCT
inlawrev-18599	678	1	i	i	PRON
inlawrev-18599	678	2	d.	d.	PROPN
inlawrev-18599	678	3	;	;	PUNCT
inlawrev-18599	678	4	see	see	VERB
inlawrev-18599	678	5	also	also	ADV
inlawrev-18599	678	6	state	state	NOUN
inlawrev-18599	678	7	of	of	ADP
inlawrev-18599	678	8	rhode	rhode	PROPN
inlawrev-18599	678	9	island	island	PROPN
inlawrev-18599	678	10	dept	dept	NOUN
inlawrev-18599	678	11	.	.	PROPN
inlawrev-18599	679	1	of	of	ADP
inlawrev-18599	679	2	rev	rev	PROPN
inlawrev-18599	679	3	.	.	PROPN
inlawrev-18599	679	4	,	,	PUNCT
inlawrev-18599	679	5	rul	rul	PROPN
inlawrev-18599	679	6	.	.	PUNCT
inlawrev-18599	679	7	95	95	NUM
inlawrev-18599	679	8	-	-	SYM
inlawrev-18599	679	9	02	02	NUM
inlawrev-18599	679	10	,	,	PUNCT
inlawrev-18599	679	11	(	(	PUNCT
inlawrev-18599	679	12	1995	1995	NUM
inlawrev-18599	679	13	)	)	PUNCT
inlawrev-18599	680	1	(	(	PUNCT
inlawrev-18599	680	2	concluding	conclude	VERB
inlawrev-18599	680	3	that	that	SCONJ
inlawrev-18599	680	4	the	the	DET
inlawrev-18599	680	5	occasional	occasional	ADJ
inlawrev-18599	680	6	sale	sale	NOUN
inlawrev-18599	680	7	exemption	exemption	NOUN
inlawrev-18599	680	8	applied	apply	VERB
inlawrev-18599	680	9	to	to	ADP
inlawrev-18599	680	10	the	the	DET
inlawrev-18599	680	11	sale	sale	NOUN
inlawrev-18599	680	12	of	of	ADP
inlawrev-18599	680	13	a	a	DET
inlawrev-18599	680	14	business	business	NOUN
inlawrev-18599	680	15	when	when	SCONJ
inlawrev-18599	680	16	the	the	DET
inlawrev-18599	680	17	seller	seller	NOUN
inlawrev-18599	680	18	held	hold	VERB
inlawrev-18599	680	19	a	a	DET
inlawrev-18599	680	20	rhode	rhode	PROPN
inlawrev-18599	680	21	island	island	NOUN
inlawrev-18599	680	22	seller	seller	NOUN
inlawrev-18599	680	23	’s	’s	PART
inlawrev-18599	680	24	permit	permit	NOUN
inlawrev-18599	680	25	)	)	PUNCT
inlawrev-18599	680	26	.	.	PUNCT
inlawrev-18599	681	1	215	215	NUM
inlawrev-18599	681	2	.	.	X
inlawrev-18599	681	3	60	60	NUM
inlawrev-18599	681	4	-	-	SYM
inlawrev-18599	681	5	1	1	NUM
inlawrev-18599	681	6	-	-	SYM
inlawrev-18599	681	7	197	197	NUM
inlawrev-18599	681	8	r.i	r.i	PROPN
inlawrev-18599	681	9	.	.	PROPN
inlawrev-18599	681	10	code	code	PROPN
inlawrev-18599	681	11	r.	r.	PROPN
inlawrev-18599	681	12	§	§	PROPN
inlawrev-18599	681	13	07	07	NUM
inlawrev-18599	681	14	-	-	PUNCT
inlawrev-18599	681	15	17(7	17(7	NUM
inlawrev-18599	681	16	)	)	PUNCT
inlawrev-18599	681	17	(	(	PUNCT
inlawrev-18599	681	18	lexisnexis	lexisnexis	NOUN
inlawrev-18599	681	19	2014	2014	NUM
inlawrev-18599	681	20	)	)	PUNCT
inlawrev-18599	681	21	.	.	PUNCT
inlawrev-18599	682	1	216	216	NUM
inlawrev-18599	682	2	.	.	X
inlawrev-18599	683	1	see	see	VERB
inlawrev-18599	683	2	supra	supra	PROPN
inlawrev-18599	683	3	note	note	PROPN
inlawrev-18599	683	4	41	41	NUM
inlawrev-18599	683	5	and	and	CCONJ
inlawrev-18599	683	6	accompanying	accompany	VERB
inlawrev-18599	683	7	text	text	NOUN
inlawrev-18599	683	8	.	.	PUNCT
inlawrev-18599	684	1	217	217	NUM
inlawrev-18599	684	2	.	.	PUNCT
inlawrev-18599	685	1	s.c	s.c	PROPN
inlawrev-18599	685	2	.	.	PROPN
inlawrev-18599	685	3	code	code	PROPN
inlawrev-18599	685	4	ann	ann	PROPN
inlawrev-18599	685	5	.	.	PUNCT
inlawrev-18599	685	6	regs	regs	PROPN
inlawrev-18599	685	7	.	.	PUNCT
inlawrev-18599	686	1	117	117	NUM
inlawrev-18599	686	2	-	-	SYM
inlawrev-18599	686	3	322	322	NUM
inlawrev-18599	686	4	(	(	PUNCT
inlawrev-18599	686	5	2014	2014	NUM
inlawrev-18599	686	6	)	)	PUNCT
inlawrev-18599	686	7	.	.	PUNCT
inlawrev-18599	687	1	2015	2015	NUM
inlawrev-18599	687	2	]	]	PUNCT
inlawrev-18599	687	3	asset	asset	NOUN
inlawrev-18599	687	4	acquisitions	acquisition	NOUN
inlawrev-18599	687	5	579	579	NUM
inlawrev-18599	687	6	regularity	regularity	NOUN
inlawrev-18599	687	7	or	or	CCONJ
inlawrev-18599	687	8	at	at	ADP
inlawrev-18599	687	9	random	random	ADJ
inlawrev-18599	687	10	.	.	PUNCT
inlawrev-18599	687	11	”218	”218	NOUN
inlawrev-18599	688	1	the	the	DET
inlawrev-18599	688	2	terms	term	NOUN
inlawrev-18599	688	3	“	"	PUNCT
inlawrev-18599	688	4	occasional	occasional	ADJ
inlawrev-18599	688	5	”	"	PUNCT
inlawrev-18599	688	6	and	and	CCONJ
inlawrev-18599	688	7	“	"	PUNCT
inlawrev-18599	688	8	isolated	isolated	ADJ
inlawrev-18599	688	9	”	"	PUNCT
inlawrev-18599	688	10	mean	mean	NOUN
inlawrev-18599	688	11	,	,	PUNCT
inlawrev-18599	688	12	“	"	PUNCT
inlawrev-18599	688	13	occurring	occur	VERB
inlawrev-18599	688	14	alone	alone	ADV
inlawrev-18599	688	15	or	or	CCONJ
inlawrev-18599	688	16	once	once	ADV
inlawrev-18599	688	17	,	,	PUNCT
inlawrev-18599	688	18	an	an	DET
inlawrev-18599	688	19	incident	incident	NOUN
inlawrev-18599	688	20	not	not	PART
inlawrev-18599	688	21	likely	likely	ADJ
inlawrev-18599	688	22	to	to	PART
inlawrev-18599	688	23	recur	recur	VERB
inlawrev-18599	688	24	,	,	PUNCT
inlawrev-18599	688	25	sporadic	sporadic	ADJ
inlawrev-18599	688	26	.	.	PUNCT
inlawrev-18599	688	27	”219	”219	PROPN
inlawrev-18599	688	28	south	south	PROPN
inlawrev-18599	688	29	carolina	carolina	PROPN
inlawrev-18599	688	30	also	also	ADV
inlawrev-18599	688	31	has	have	VERB
inlawrev-18599	688	32	an	an	DET
inlawrev-18599	688	33	exemption	exemption	NOUN
inlawrev-18599	688	34	specifically	specifically	ADV
inlawrev-18599	688	35	relating	relate	VERB
inlawrev-18599	688	36	to	to	ADP
inlawrev-18599	688	37	the	the	DET
inlawrev-18599	688	38	sale	sale	NOUN
inlawrev-18599	688	39	of	of	ADP
inlawrev-18599	688	40	a	a	DET
inlawrev-18599	688	41	business	business	NOUN
inlawrev-18599	688	42	.	.	PUNCT
inlawrev-18599	689	1	title	title	NOUN
inlawrev-18599	689	2	12	12	NUM
inlawrev-18599	689	3	,	,	PUNCT
inlawrev-18599	689	4	section	section	NOUN
inlawrev-18599	689	5	12	12	NUM
inlawrev-18599	689	6	-	-	SYM
inlawrev-18599	689	7	36	36	NUM
inlawrev-18599	689	8	-	-	NUM
inlawrev-18599	689	9	2120(42	2120(42	NUM
inlawrev-18599	689	10	)	)	PUNCT
inlawrev-18599	689	11	of	of	ADP
inlawrev-18599	689	12	the	the	DET
inlawrev-18599	689	13	south	south	PROPN
inlawrev-18599	689	14	carolina	carolina	PROPN
inlawrev-18599	689	15	code	code	PROPN
inlawrev-18599	689	16	provides	provide	VERB
inlawrev-18599	689	17	that	that	SCONJ
inlawrev-18599	689	18	the	the	DET
inlawrev-18599	689	19	transfer	transfer	NOUN
inlawrev-18599	689	20	of	of	ADP
inlawrev-18599	689	21	“	"	PUNCT
inlawrev-18599	689	22	depreciable	depreciable	ADJ
inlawrev-18599	689	23	assets	asset	NOUN
inlawrev-18599	689	24	,	,	PUNCT
inlawrev-18599	689	25	used	use	VERB
inlawrev-18599	689	26	in	in	ADP
inlawrev-18599	689	27	the	the	DET
inlawrev-18599	689	28	operation	operation	NOUN
inlawrev-18599	689	29	of	of	ADP
inlawrev-18599	689	30	a	a	DET
inlawrev-18599	689	31	business	business	NOUN
inlawrev-18599	689	32	,	,	PUNCT
inlawrev-18599	689	33	pursuant	pursuant	ADJ
inlawrev-18599	689	34	to	to	ADP
inlawrev-18599	689	35	the	the	DET
inlawrev-18599	689	36	sale	sale	NOUN
inlawrev-18599	689	37	of	of	ADP
inlawrev-18599	689	38	the	the	DET
inlawrev-18599	689	39	business	business	NOUN
inlawrev-18599	689	40	”	"	PUNCT
inlawrev-18599	689	41	is	be	AUX
inlawrev-18599	689	42	exempt	exempt	ADJ
inlawrev-18599	689	43	from	from	ADP
inlawrev-18599	689	44	south	south	PROPN
inlawrev-18599	689	45	carolina	carolina	PROPN
inlawrev-18599	689	46	sales	sale	NOUN
inlawrev-18599	689	47	and	and	CCONJ
inlawrev-18599	689	48	use	use	VERB
inlawrev-18599	689	49	tax	tax	NOUN
inlawrev-18599	689	50	,	,	PUNCT
inlawrev-18599	689	51	and	and	CCONJ
inlawrev-18599	689	52	only	only	ADV
inlawrev-18599	689	53	is	be	AUX
inlawrev-18599	689	54	applicable	applicable	ADJ
inlawrev-18599	689	55	when	when	SCONJ
inlawrev-18599	689	56	“	"	PUNCT
inlawrev-18599	689	57	the	the	DET
inlawrev-18599	689	58	entire	entire	ADJ
inlawrev-18599	689	59	business	business	NOUN
inlawrev-18599	689	60	is	be	AUX
inlawrev-18599	689	61	sold	sell	VERB
inlawrev-18599	689	62	by	by	ADP
inlawrev-18599	689	63	the	the	DET
inlawrev-18599	689	64	owner	owner	NOUN
inlawrev-18599	689	65	of	of	ADP
inlawrev-18599	689	66	it	it	PRON
inlawrev-18599	689	67	,	,	PUNCT
inlawrev-18599	689	68	pursuant	pursuant	ADJ
inlawrev-18599	689	69	to	to	ADP
inlawrev-18599	689	70	a	a	DET
inlawrev-18599	689	71	written	write	VERB
inlawrev-18599	689	72	contract	contract	NOUN
inlawrev-18599	689	73	and	and	CCONJ
inlawrev-18599	689	74	the	the	DET
inlawrev-18599	689	75	purchaser	purchaser	NOUN
inlawrev-18599	689	76	continues	continue	VERB
inlawrev-18599	689	77	operation	operation	NOUN
inlawrev-18599	689	78	of	of	ADP
inlawrev-18599	689	79	the	the	DET
inlawrev-18599	689	80	business	business	NOUN
inlawrev-18599	689	81	.	.	PUNCT
inlawrev-18599	689	82	.	.	PUNCT
inlawrev-18599	689	83	.	.	PUNCT
inlawrev-18599	690	1	.”220	.”220	PUNCT
inlawrev-18599	691	1	the	the	DET
inlawrev-18599	691	2	south	south	PROPN
inlawrev-18599	691	3	carolina	carolina	PROPN
inlawrev-18599	691	4	department	department	PROPN
inlawrev-18599	691	5	of	of	ADP
inlawrev-18599	691	6	revenue	revenue	NOUN
inlawrev-18599	691	7	has	have	AUX
inlawrev-18599	691	8	given	give	VERB
inlawrev-18599	691	9	additional	additional	ADJ
inlawrev-18599	691	10	interpretive	interpretive	ADJ
inlawrev-18599	691	11	guidance	guidance	NOUN
inlawrev-18599	691	12	regarding	regard	VERB
inlawrev-18599	691	13	how	how	SCONJ
inlawrev-18599	691	14	the	the	DET
inlawrev-18599	691	15	occasional	occasional	ADJ
inlawrev-18599	691	16	sale	sale	NOUN
inlawrev-18599	691	17	exemption	exemption	NOUN
inlawrev-18599	691	18	applies	apply	VERB
inlawrev-18599	691	19	to	to	ADP
inlawrev-18599	691	20	an	an	DET
inlawrev-18599	691	21	asset	asset	NOUN
inlawrev-18599	691	22	sale.221	sale.221	NOUN
inlawrev-18599	691	23	in	in	ADP
inlawrev-18599	691	24	south	south	PROPN
inlawrev-18599	691	25	carolina	carolina	PROPN
inlawrev-18599	691	26	revenue	revenue	PROPN
inlawrev-18599	691	27	advisory	advisory	ADJ
inlawrev-18599	691	28	bulletin	bulletin	NOUN
inlawrev-18599	691	29	01	01	NUM
inlawrev-18599	691	30	-	-	SYM
inlawrev-18599	691	31	1	1	NUM
inlawrev-18599	691	32	,	,	PUNCT
inlawrev-18599	691	33	the	the	DET
inlawrev-18599	691	34	south	south	PROPN
inlawrev-18599	691	35	carolina	carolina	PROPN
inlawrev-18599	691	36	department	department	PROPN
inlawrev-18599	691	37	of	of	ADP
inlawrev-18599	691	38	revenue	revenue	NOUN
inlawrev-18599	691	39	stated	state	VERB
inlawrev-18599	691	40	:	:	PUNCT
inlawrev-18599	691	41	in	in	ADP
inlawrev-18599	691	42	the	the	DET
inlawrev-18599	691	43	department	department	NOUN
inlawrev-18599	691	44	’s	’s	PART
inlawrev-18599	691	45	opinion	opinion	NOUN
inlawrev-18599	691	46	,	,	PUNCT
inlawrev-18599	691	47	the	the	DET
inlawrev-18599	691	48	sale	sale	NOUN
inlawrev-18599	691	49	of	of	ADP
inlawrev-18599	691	50	a	a	DET
inlawrev-18599	691	51	business	business	NOUN
inlawrev-18599	691	52	will	will	AUX
inlawrev-18599	691	53	qualify	qualify	VERB
inlawrev-18599	691	54	as	as	ADP
inlawrev-18599	691	55	the	the	DET
inlawrev-18599	691	56	sale	sale	NOUN
inlawrev-18599	691	57	of	of	ADP
inlawrev-18599	691	58	the	the	DET
inlawrev-18599	691	59	entire	entire	ADJ
inlawrev-18599	691	60	business	business	NOUN
inlawrev-18599	691	61	and	and	CCONJ
inlawrev-18599	691	62	will	will	AUX
inlawrev-18599	691	63	qualify	qualify	VERB
inlawrev-18599	691	64	for	for	ADP
inlawrev-18599	691	65	the	the	DET
inlawrev-18599	691	66	exemption	exemption	NOUN
inlawrev-18599	691	67	under	under	ADP
inlawrev-18599	691	68	code	code	NOUN
inlawrev-18599	691	69	section	section	NOUN
inlawrev-18599	691	70	12	12	NUM
inlawrev-18599	691	71	-	-	SYM
inlawrev-18599	691	72	36	36	NUM
inlawrev-18599	691	73	-	-	NUM
inlawrev-18599	691	74	2120(42	2120(42	NUM
inlawrev-18599	691	75	)	)	PUNCT
inlawrev-18599	691	76	under	under	ADP
inlawrev-18599	691	77	two	two	NUM
inlawrev-18599	691	78	circumstances	circumstance	NOUN
inlawrev-18599	691	79	:	:	PUNCT
inlawrev-18599	691	80	1	1	X
inlawrev-18599	691	81	)	)	PUNCT
inlawrev-18599	691	82	when	when	SCONJ
inlawrev-18599	691	83	the	the	DET
inlawrev-18599	691	84	taxpayer	taxpayer	NOUN
inlawrev-18599	691	85	sells	sell	VERB
inlawrev-18599	691	86	all	all	DET
inlawrev-18599	691	87	the	the	DET
inlawrev-18599	691	88	assets	asset	NOUN
inlawrev-18599	691	89	of	of	ADP
inlawrev-18599	691	90	the	the	DET
inlawrev-18599	691	91	legal	legal	ADJ
inlawrev-18599	691	92	entity	entity	NOUN
inlawrev-18599	691	93	(	(	PUNCT
inlawrev-18599	691	94	other	other	ADJ
inlawrev-18599	691	95	than	than	ADP
inlawrev-18599	691	96	a	a	DET
inlawrev-18599	691	97	single	single	ADJ
inlawrev-18599	691	98	member	member	NOUN
inlawrev-18599	691	99	limited	limit	VERB
inlawrev-18599	691	100	liability	liability	NOUN
inlawrev-18599	691	101	company	company	NOUN
inlawrev-18599	691	102	or	or	CCONJ
inlawrev-18599	691	103	a	a	DET
inlawrev-18599	691	104	grantor	grantor	NOUN
inlawrev-18599	691	105	trust	trust	NOUN
inlawrev-18599	691	106	which	which	PRON
inlawrev-18599	691	107	is	be	AUX
inlawrev-18599	691	108	ignored	ignore	VERB
inlawrev-18599	691	109	for	for	ADP
inlawrev-18599	691	110	tax	tax	NOUN
inlawrev-18599	691	111	purposes	purpose	NOUN
inlawrev-18599	691	112	)	)	PUNCT
inlawrev-18599	691	113	;	;	PUNCT
inlawrev-18599	691	114	or	or	CCONJ
inlawrev-18599	691	115	2	2	X
inlawrev-18599	691	116	)	)	PUNCT
inlawrev-18599	691	117	when	when	SCONJ
inlawrev-18599	691	118	the	the	DET
inlawrev-18599	691	119	taxpayer	taxpayer	NOUN
inlawrev-18599	691	120	sells	sell	VERB
inlawrev-18599	691	121	all	all	PRON
inlawrev-18599	691	122	of	of	ADP
inlawrev-18599	691	123	the	the	DET
inlawrev-18599	691	124	assets	asset	NOUN
inlawrev-18599	691	125	of	of	ADP
inlawrev-18599	691	126	a	a	DET
inlawrev-18599	691	127	“	"	PUNCT
inlawrev-18599	691	128	discrete	discrete	ADJ
inlawrev-18599	691	129	business	business	NOUN
inlawrev-18599	691	130	enterprise	enterprise	NOUN
inlawrev-18599	691	131	”	"	PUNCT
inlawrev-18599	691	132	that	that	PRON
inlawrev-18599	691	133	is	be	AUX
inlawrev-18599	691	134	contained	contain	VERB
inlawrev-18599	691	135	within	within	ADP
inlawrev-18599	691	136	the	the	DET
inlawrev-18599	691	137	legal	legal	ADJ
inlawrev-18599	691	138	entity	entity	NOUN
inlawrev-18599	691	139	.	.	PUNCT
inlawrev-18599	692	1	in	in	ADP
inlawrev-18599	692	2	the	the	DET
inlawrev-18599	692	3	department	department	NOUN
inlawrev-18599	692	4	's	's	PART
inlawrev-18599	692	5	opinion	opinion	NOUN
inlawrev-18599	692	6	,	,	PUNCT
inlawrev-18599	692	7	whether	whether	SCONJ
inlawrev-18599	692	8	the	the	DET
inlawrev-18599	692	9	taxpayer	taxpayer	NOUN
inlawrev-18599	692	10	has	have	AUX
inlawrev-18599	692	11	sold	sell	VERB
inlawrev-18599	692	12	a	a	DET
inlawrev-18599	692	13	discrete	discrete	ADJ
inlawrev-18599	692	14	business	business	NOUN
inlawrev-18599	692	15	enterprise	enterprise	NOUN
inlawrev-18599	692	16	is	be	AUX
inlawrev-18599	692	17	determined	determine	VERB
inlawrev-18599	692	18	under	under	ADP
inlawrev-18599	692	19	the	the	DET
inlawrev-18599	692	20	principles	principle	NOUN
inlawrev-18599	692	21	relating	relate	VERB
inlawrev-18599	692	22	to	to	ADP
inlawrev-18599	692	23	a	a	DET
inlawrev-18599	692	24	unitary	unitary	ADJ
inlawrev-18599	692	25	business	business	NOUN
inlawrev-18599	692	26	as	as	SCONJ
inlawrev-18599	692	27	set	set	VERB
inlawrev-18599	692	28	forth	forth	ADP
inlawrev-18599	692	29	in	in	ADP
inlawrev-18599	692	30	the	the	DET
inlawrev-18599	692	31	case	case	NOUN
inlawrev-18599	692	32	law	law	NOUN
inlawrev-18599	692	33	of	of	ADP
inlawrev-18599	692	34	the	the	DET
inlawrev-18599	692	35	south	south	PROPN
inlawrev-18599	692	36	carolina	carolina	PROPN
inlawrev-18599	692	37	courts	court	NOUN
inlawrev-18599	692	38	and	and	CCONJ
inlawrev-18599	692	39	the	the	DET
inlawrev-18599	692	40	united	united	PROPN
inlawrev-18599	692	41	states	states	PROPN
inlawrev-18599	692	42	supreme	supreme	PROPN
inlawrev-18599	692	43	court	court	PROPN
inlawrev-18599	692	44	.	.	PUNCT
inlawrev-18599	693	1	i	i	PRON
inlawrev-18599	693	2	f	f	PROPN
inlawrev-18599	694	1	the	the	DET
inlawrev-18599	694	2	business	business	NOUN
inlawrev-18599	694	3	is	be	AUX
inlawrev-18599	694	4	unitary	unitary	ADJ
inlawrev-18599	694	5	with	with	ADP
inlawrev-18599	694	6	other	other	ADJ
inlawrev-18599	694	7	businesses	business	NOUN
inlawrev-18599	694	8	of	of	ADP
inlawrev-18599	694	9	the	the	DET
inlawrev-18599	694	10	taxpayer	taxpayer	NOUN
inlawrev-18599	694	11	,	,	PUNCT
inlawrev-18599	694	12	the	the	DET
inlawrev-18599	694	13	taxpayer	taxpayer	NOUN
inlawrev-18599	694	14	will	will	AUX
inlawrev-18599	694	15	not	not	PART
inlawrev-18599	694	16	be	be	AUX
inlawrev-18599	694	17	considered	consider	VERB
inlawrev-18599	694	18	to	to	PART
inlawrev-18599	694	19	have	have	AUX
inlawrev-18599	694	20	sold	sell	VERB
inlawrev-18599	694	21	a	a	DET
inlawrev-18599	694	22	discrete	discrete	ADJ
inlawrev-18599	694	23	business	business	NOUN
inlawrev-18599	694	24	enterprise	enterprise	NOUN
inlawrev-18599	694	25	and	and	CCONJ
inlawrev-18599	694	26	the	the	DET
inlawrev-18599	694	27	taxpayer	taxpayer	NOUN
inlawrev-18599	694	28	will	will	AUX
inlawrev-18599	694	29	not	not	PART
inlawrev-18599	694	30	qualify	qualify	VERB
inlawrev-18599	694	31	for	for	ADP
inlawrev-18599	694	32	the	the	DET
inlawrev-18599	694	33	exemption	exemption	NOUN
inlawrev-18599	694	34	provided	provide	VERB
inlawrev-18599	694	35	in	in	ADP
inlawrev-18599	694	36	code	code	NOUN
inlawrev-18599	694	37	section	section	NOUN
inlawrev-18599	694	38	12	12	NUM
inlawrev-18599	694	39	-	-	SYM
inlawrev-18599	694	40	36	36	NUM
inlawrev-18599	694	41	-	-	NUM
inlawrev-18599	694	42	2120(42	2120(42	NUM
inlawrev-18599	694	43	)	)	PUNCT
inlawrev-18599	694	44	.	.	PUNCT
inlawrev-18599	695	1	however	however	ADV
inlawrev-18599	695	2	,	,	PUNCT
inlawrev-18599	695	3	if	if	SCONJ
inlawrev-18599	695	4	the	the	DET
inlawrev-18599	695	5	business	business	NOUN
inlawrev-18599	695	6	being	be	AUX
inlawrev-18599	695	7	sold	sell	VERB
inlawrev-18599	695	8	is	be	AUX
inlawrev-18599	695	9	not	not	PART
inlawrev-18599	695	10	unitary	unitary	ADJ
inlawrev-18599	695	11	with	with	ADP
inlawrev-18599	695	12	other	other	ADJ
inlawrev-18599	695	13	businesses	business	NOUN
inlawrev-18599	695	14	of	of	ADP
inlawrev-18599	695	15	the	the	DET
inlawrev-18599	695	16	taxpayer	taxpayer	NOUN
inlawrev-18599	695	17	,	,	PUNCT
inlawrev-18599	695	18	the	the	DET
inlawrev-18599	695	19	taxpayer	taxpayer	NOUN
inlawrev-18599	695	20	will	will	AUX
inlawrev-18599	695	21	be	be	AUX
inlawrev-18599	695	22	considered	consider	VERB
inlawrev-18599	695	23	to	to	PART
inlawrev-18599	695	24	have	have	AUX
inlawrev-18599	695	25	sold	sell	VERB
inlawrev-18599	695	26	a	a	DET
inlawrev-18599	695	27	discrete	discrete	ADJ
inlawrev-18599	695	28	business	business	NOUN
inlawrev-18599	695	29	enterprise	enterprise	NOUN
inlawrev-18599	695	30	and	and	CCONJ
inlawrev-18599	695	31	will	will	AUX
inlawrev-18599	695	32	qualify	qualify	VERB
inlawrev-18599	695	33	for	for	ADP
inlawrev-18599	695	34	the	the	DET
inlawrev-18599	695	35	exemption	exemption	NOUN
inlawrev-18599	695	36	provided	provide	VERB
inlawrev-18599	695	37	in	in	ADP
inlawrev-18599	695	38	code	code	NOUN
inlawrev-18599	695	39	section	section	NOUN
inlawrev-18599	695	40	12	12	NUM
inlawrev-18599	695	41	-	-	PUNCT
inlawrev-18599	695	42	362120(42	362120(42	NUM
inlawrev-18599	695	43	)	)	PUNCT
inlawrev-18599	695	44	.	.	PUNCT
inlawrev-18599	696	1	in	in	ADP
inlawrev-18599	696	2	addition	addition	NOUN
inlawrev-18599	696	3	to	to	ADP
inlawrev-18599	696	4	the	the	DET
inlawrev-18599	696	5	requirement	requirement	NOUN
inlawrev-18599	696	6	that	that	SCONJ
inlawrev-18599	696	7	the	the	DET
inlawrev-18599	696	8	taxpayer	taxpayer	NOUN
inlawrev-18599	696	9	sell	sell	VERB
inlawrev-18599	696	10	all	all	DET
inlawrev-18599	696	11	the	the	DET
inlawrev-18599	696	12	assets	asset	NOUN
inlawrev-18599	696	13	of	of	ADP
inlawrev-18599	696	14	the	the	DET
inlawrev-18599	696	15	legal	legal	ADJ
inlawrev-18599	696	16	entity	entity	NOUN
inlawrev-18599	696	17	or	or	CCONJ
inlawrev-18599	696	18	all	all	PRON
inlawrev-18599	696	19	of	of	ADP
inlawrev-18599	696	20	the	the	DET
inlawrev-18599	696	21	assets	asset	NOUN
inlawrev-18599	696	22	of	of	ADP
inlawrev-18599	696	23	a	a	DET
inlawrev-18599	696	24	discrete	discrete	ADJ
inlawrev-18599	696	25	business	business	NOUN
inlawrev-18599	696	26	enterprise	enterprise	NOUN
inlawrev-18599	696	27	contained	contain	VERB
inlawrev-18599	696	28	within	within	ADP
inlawrev-18599	696	29	the	the	DET
inlawrev-18599	696	30	legal	legal	ADJ
inlawrev-18599	696	31	entity	entity	NOUN
inlawrev-18599	696	32	as	as	SCONJ
inlawrev-18599	696	33	provided	provide	VERB
inlawrev-18599	696	34	above	above	ADV
inlawrev-18599	696	35	,	,	PUNCT
inlawrev-18599	696	36	the	the	DET
inlawrev-18599	696	37	exemption	exemption	NOUN
inlawrev-18599	696	38	will	will	AUX
inlawrev-18599	696	39	only	only	ADV
inlawrev-18599	696	40	apply	apply	VERB
inlawrev-18599	696	41	if	if	SCONJ
inlawrev-18599	696	42	the	the	DET
inlawrev-18599	696	43	sale	sale	NOUN
inlawrev-18599	696	44	is	be	AUX
inlawrev-18599	696	45	made	make	VERB
inlawrev-18599	696	46	pursuant	pursuant	ADJ
inlawrev-18599	696	47	to	to	ADP
inlawrev-18599	696	48	a	a	DET
inlawrev-18599	696	49	written	write	VERB
inlawrev-18599	696	50	contract	contract	NOUN
inlawrev-18599	696	51	and	and	CCONJ
inlawrev-18599	696	52	the	the	DET
inlawrev-18599	696	53	purchaser	purchaser	NOUN
inlawrev-18599	696	54	continues	continue	VERB
inlawrev-18599	696	55	operation	operation	NOUN
inlawrev-18599	696	56	of	of	ADP
inlawrev-18599	696	57	the	the	DET
inlawrev-18599	696	58	business.222	business.222	NOUN
inlawrev-18599	696	59	thus	thus	ADV
inlawrev-18599	696	60	,	,	PUNCT
inlawrev-18599	696	61	south	south	PROPN
inlawrev-18599	696	62	carolina	carolina	PROPN
inlawrev-18599	696	63	has	have	VERB
inlawrev-18599	696	64	two	two	NUM
inlawrev-18599	696	65	different	different	ADJ
inlawrev-18599	696	66	occasional	occasional	ADJ
inlawrev-18599	696	67	sale	sale	NOUN
inlawrev-18599	696	68	rules	rule	NOUN
inlawrev-18599	696	69	that	that	PRON
inlawrev-18599	696	70	can	can	AUX
inlawrev-18599	696	71	apply	apply	VERB
inlawrev-18599	696	72	in	in	ADP
inlawrev-18599	696	73	asset	asset	NOUN
inlawrev-18599	696	74	sales.223	sales.223	NOUN
inlawrev-18599	696	75	first	first	ADV
inlawrev-18599	696	76	,	,	PUNCT
inlawrev-18599	696	77	if	if	SCONJ
inlawrev-18599	696	78	the	the	DET
inlawrev-18599	696	79	target	target	NOUN
inlawrev-18599	696	80	business	business	NOUN
inlawrev-18599	696	81	is	be	AUX
inlawrev-18599	696	82	not	not	PART
inlawrev-18599	696	83	in	in	ADP
inlawrev-18599	696	84	the	the	DET
inlawrev-18599	696	85	business	business	NOUN
inlawrev-18599	696	86	of	of	ADP
inlawrev-18599	696	87	selling	sell	VERB
inlawrev-18599	696	88	tpp	tpp	PROPN
inlawrev-18599	696	89	,	,	PUNCT
inlawrev-18599	696	90	218	218	NUM
inlawrev-18599	696	91	.	.	PUNCT
inlawrev-18599	697	1	i	i	PRON
inlawrev-18599	697	2	d.	d.	PROPN
inlawrev-18599	697	3	219	219	NUM
inlawrev-18599	697	4	.	.	PUNCT
inlawrev-18599	698	1	i	i	PRON
inlawrev-18599	698	2	d.	d.	PROPN
inlawrev-18599	698	3	220	220	NUM
inlawrev-18599	698	4	.	.	PUNCT
inlawrev-18599	699	1	s.c	s.c	PROPN
inlawrev-18599	699	2	.	.	PROPN
inlawrev-18599	699	3	code	code	PROPN
inlawrev-18599	699	4	ann	ann	PROPN
inlawrev-18599	699	5	.	.	PUNCT
inlawrev-18599	700	1	§	§	PROPN
inlawrev-18599	700	2	12	12	NUM
inlawrev-18599	700	3	-	-	SYM
inlawrev-18599	700	4	36	36	NUM
inlawrev-18599	700	5	-	-	PUNCT
inlawrev-18599	700	6	2120(42	2120(42	NUM
inlawrev-18599	700	7	)	)	PUNCT
inlawrev-18599	700	8	(	(	PUNCT
inlawrev-18599	700	9	2013	2013	NUM
inlawrev-18599	700	10	)	)	PUNCT
inlawrev-18599	700	11	.	.	PUNCT
inlawrev-18599	701	1	221	221	NUM
inlawrev-18599	701	2	.	.	PUNCT
inlawrev-18599	702	1	s.c	s.c	PROPN
inlawrev-18599	702	2	.	.	PROPN
inlawrev-18599	702	3	dep’t	dep’t	PROPN
inlawrev-18599	702	4	.	.	PUNCT
inlawrev-18599	703	1	of	of	ADP
inlawrev-18599	703	2	rev	rev	PROPN
inlawrev-18599	703	3	.	.	PROPN
inlawrev-18599	703	4	,	,	PUNCT
inlawrev-18599	703	5	s.c	s.c	PROPN
inlawrev-18599	703	6	.	.	PROPN
inlawrev-18599	703	7	rev	rev	PROPN
inlawrev-18599	703	8	.	.	PUNCT
inlawrev-18599	703	9	advisory	advisory	ADJ
inlawrev-18599	703	10	bulletin	bulletin	NOUN
inlawrev-18599	703	11	no	no	INTJ
inlawrev-18599	703	12	.	.	NOUN
inlawrev-18599	703	13	01	01	NUM
inlawrev-18599	703	14	-	-	SYM
inlawrev-18599	703	15	1	1	NUM
inlawrev-18599	703	16	(	(	PUNCT
inlawrev-18599	703	17	2001	2001	NUM
inlawrev-18599	703	18	)	)	PUNCT
inlawrev-18599	703	19	.	.	PUNCT
inlawrev-18599	704	1	222	222	NUM
inlawrev-18599	704	2	.	.	PUNCT
inlawrev-18599	705	1	i	i	PRON
inlawrev-18599	705	2	d.	d.	PROPN
inlawrev-18599	705	3	223	223	NUM
inlawrev-18599	705	4	.	.	PUNCT
inlawrev-18599	706	1	i	i	PRON
inlawrev-18599	706	2	d.	d.	PROPN
inlawrev-18599	706	3	;	;	PUNCT
inlawrev-18599	706	4	s.c	s.c	PROPN
inlawrev-18599	706	5	.	.	PROPN
inlawrev-18599	706	6	code	code	PROPN
inlawrev-18599	706	7	ann	ann	PROPN
inlawrev-18599	706	8	.	.	PUNCT
inlawrev-18599	707	1	§	§	PROPN
inlawrev-18599	707	2	12	12	NUM
inlawrev-18599	707	3	-	-	SYM
inlawrev-18599	707	4	36	36	NUM
inlawrev-18599	707	5	-	-	PUNCT
inlawrev-18599	707	6	2120(42	2120(42	NUM
inlawrev-18599	707	7	)	)	PUNCT
inlawrev-18599	707	8	(	(	PUNCT
inlawrev-18599	707	9	2013	2013	NUM
inlawrev-18599	707	10	)	)	PUNCT
inlawrev-18599	707	11	;	;	PUNCT
inlawrev-18599	707	12	s.c	s.c	PROPN
inlawrev-18599	707	13	.	.	PROPN
inlawrev-18599	707	14	code	code	PROPN
inlawrev-18599	707	15	ann	ann	PROPN
inlawrev-18599	707	16	.	.	PUNCT
inlawrev-18599	707	17	regs	regs	PROPN
inlawrev-18599	707	18	.	.	PUNCT
inlawrev-18599	708	1	117	117	NUM
inlawrev-18599	708	2	-	-	SYM
inlawrev-18599	708	3	322	322	NUM
inlawrev-18599	708	4	(	(	PUNCT
inlawrev-18599	708	5	2014	2014	NUM
inlawrev-18599	708	6	)	)	PUNCT
inlawrev-18599	708	7	.	.	PUNCT
inlawrev-18599	709	1	580	580	NUM
inlawrev-18599	709	2	indiana	indiana	PROPN
inlawrev-18599	709	3	law	law	NOUN
inlawrev-18599	709	4	review	review	NOUN
inlawrev-18599	709	5	[	[	X
inlawrev-18599	709	6	vol	vol	NOUN
inlawrev-18599	709	7	.	.	PUNCT
inlawrev-18599	710	1	48:551	48:551	NUM
inlawrev-18599	710	2	then	then	ADV
inlawrev-18599	710	3	south	south	PROPN
inlawrev-18599	710	4	carolina	carolina	PROPN
inlawrev-18599	710	5	code	code	PROPN
inlawrev-18599	710	6	of	of	ADP
inlawrev-18599	710	7	state	state	NOUN
inlawrev-18599	710	8	regulations	regulation	NOUN
inlawrev-18599	710	9	117	117	NUM
inlawrev-18599	710	10	-	-	SYM
inlawrev-18599	710	11	322	322	NUM
inlawrev-18599	710	12	should	should	AUX
inlawrev-18599	710	13	broadly	broadly	ADV
inlawrev-18599	710	14	apply	apply	VERB
inlawrev-18599	710	15	,	,	PUNCT
inlawrev-18599	710	16	which	which	PRON
inlawrev-18599	710	17	provides	provide	VERB
inlawrev-18599	710	18	that	that	SCONJ
inlawrev-18599	710	19	“	"	PUNCT
inlawrev-18599	710	20	[	[	X
inlawrev-18599	710	21	c]asual	c]asual	ADJ
inlawrev-18599	710	22	or	or	CCONJ
inlawrev-18599	710	23	isolated	isolated	ADJ
inlawrev-18599	710	24	sales	sale	NOUN
inlawrev-18599	710	25	by	by	ADP
inlawrev-18599	710	26	persons	person	NOUN
inlawrev-18599	710	27	not	not	PART
inlawrev-18599	710	28	engaged	engage	VERB
inlawrev-18599	710	29	in	in	ADP
inlawrev-18599	710	30	the	the	DET
inlawrev-18599	710	31	business	business	NOUN
inlawrev-18599	710	32	of	of	ADP
inlawrev-18599	710	33	selling	sell	VERB
inlawrev-18599	710	34	tangible	tangible	ADJ
inlawrev-18599	710	35	personal	personal	ADJ
inlawrev-18599	710	36	property	property	NOUN
inlawrev-18599	710	37	at	at	ADP
inlawrev-18599	710	38	retail	retail	NOUN
inlawrev-18599	710	39	are	be	AUX
inlawrev-18599	710	40	not	not	PART
inlawrev-18599	710	41	subject	subject	ADJ
inlawrev-18599	710	42	to	to	ADP
inlawrev-18599	710	43	the	the	DET
inlawrev-18599	710	44	sales	sale	NOUN
inlawrev-18599	710	45	or	or	CCONJ
inlawrev-18599	710	46	use	use	VERB
inlawrev-18599	710	47	tax	tax	NOUN
inlawrev-18599	710	48	.	.	PUNCT
inlawrev-18599	710	49	”224	”224	PUNCT
inlawrev-18599	711	1	second	second	ADJ
inlawrev-18599	711	2	,	,	PUNCT
inlawrev-18599	711	3	if	if	SCONJ
inlawrev-18599	711	4	south	south	PROPN
inlawrev-18599	711	5	carolina	carolina	PROPN
inlawrev-18599	711	6	code	code	PROPN
inlawrev-18599	711	7	of	of	ADP
inlawrev-18599	711	8	state	state	NOUN
inlawrev-18599	711	9	regulations	regulation	NOUN
inlawrev-18599	711	10	117	117	NUM
inlawrev-18599	711	11	-	-	SYM
inlawrev-18599	711	12	322	322	NUM
inlawrev-18599	711	13	does	do	AUX
inlawrev-18599	711	14	not	not	PART
inlawrev-18599	711	15	apply	apply	VERB
inlawrev-18599	711	16	(	(	PUNCT
inlawrev-18599	711	17	e.g.	e.g.	ADV
inlawrev-18599	711	18	,	,	PUNCT
inlawrev-18599	711	19	when	when	SCONJ
inlawrev-18599	711	20	the	the	DET
inlawrev-18599	711	21	seller	seller	NOUN
inlawrev-18599	711	22	is	be	AUX
inlawrev-18599	711	23	in	in	ADP
inlawrev-18599	711	24	the	the	DET
inlawrev-18599	711	25	business	business	NOUN
inlawrev-18599	711	26	of	of	ADP
inlawrev-18599	711	27	selling	sell	VERB
inlawrev-18599	711	28	tpp	tpp	PROPN
inlawrev-18599	711	29	)	)	PUNCT
inlawrev-18599	711	30	,	,	PUNCT
inlawrev-18599	711	31	then	then	ADV
inlawrev-18599	711	32	the	the	DET
inlawrev-18599	711	33	occasional	occasional	ADJ
inlawrev-18599	711	34	sale	sale	NOUN
inlawrev-18599	711	35	exemption	exemption	NOUN
inlawrev-18599	711	36	specifically	specifically	ADV
inlawrev-18599	711	37	for	for	ADP
inlawrev-18599	711	38	the	the	DET
inlawrev-18599	711	39	sale	sale	NOUN
inlawrev-18599	711	40	of	of	ADP
inlawrev-18599	711	41	a	a	DET
inlawrev-18599	711	42	business	business	NOUN
inlawrev-18599	711	43	should	should	AUX
inlawrev-18599	711	44	apply.225	apply.225	VERB
inlawrev-18599	711	45	this	this	DET
inlawrev-18599	711	46	exemption	exemption	NOUN
inlawrev-18599	711	47	applies	apply	VERB
inlawrev-18599	711	48	when	when	SCONJ
inlawrev-18599	711	49	:	:	PUNCT
inlawrev-18599	711	50	(	(	PUNCT
inlawrev-18599	711	51	1	1	X
inlawrev-18599	711	52	)	)	PUNCT
inlawrev-18599	711	53	all	all	DET
inlawrev-18599	711	54	assets	asset	NOUN
inlawrev-18599	711	55	of	of	ADP
inlawrev-18599	711	56	the	the	DET
inlawrev-18599	711	57	business	business	NOUN
inlawrev-18599	711	58	are	be	AUX
inlawrev-18599	711	59	sold	sell	VERB
inlawrev-18599	711	60	;	;	PUNCT
inlawrev-18599	711	61	(	(	PUNCT
inlawrev-18599	711	62	2	2	X
inlawrev-18599	711	63	)	)	PUNCT
inlawrev-18599	711	64	the	the	DET
inlawrev-18599	711	65	assets	asset	NOUN
inlawrev-18599	711	66	of	of	ADP
inlawrev-18599	711	67	the	the	DET
inlawrev-18599	711	68	business	business	NOUN
inlawrev-18599	711	69	being	be	AUX
inlawrev-18599	711	70	sold	sell	VERB
inlawrev-18599	711	71	are	be	AUX
inlawrev-18599	711	72	held	hold	VERB
inlawrev-18599	711	73	in	in	ADP
inlawrev-18599	711	74	a	a	DET
inlawrev-18599	711	75	legal	legal	ADJ
inlawrev-18599	711	76	entity	entity	NOUN
inlawrev-18599	711	77	(	(	PUNCT
inlawrev-18599	711	78	other	other	ADJ
inlawrev-18599	711	79	than	than	ADP
inlawrev-18599	711	80	a	a	DET
inlawrev-18599	711	81	limited	limited	ADJ
inlawrev-18599	711	82	liability	liability	NOUN
inlawrev-18599	711	83	company	company	NOUN
inlawrev-18599	711	84	or	or	CCONJ
inlawrev-18599	711	85	a	a	DET
inlawrev-18599	711	86	grantor	grantor	NOUN
inlawrev-18599	711	87	trust	trust	NOUN
inlawrev-18599	711	88	treated	treat	VERB
inlawrev-18599	711	89	as	as	ADP
inlawrev-18599	711	90	a	a	DET
inlawrev-18599	711	91	disregarded	disregarded	ADJ
inlawrev-18599	711	92	entity	entity	NOUN
inlawrev-18599	711	93	for	for	ADP
inlawrev-18599	711	94	federal	federal	ADJ
inlawrev-18599	711	95	income	income	NOUN
inlawrev-18599	711	96	tax	tax	NOUN
inlawrev-18599	711	97	purposes);226	purposes);226	PROPN
inlawrev-18599	711	98	(	(	PUNCT
inlawrev-18599	711	99	3	3	X
inlawrev-18599	711	100	)	)	PUNCT
inlawrev-18599	711	101	the	the	DET
inlawrev-18599	711	102	sale	sale	NOUN
inlawrev-18599	711	103	is	be	AUX
inlawrev-18599	711	104	made	make	VERB
inlawrev-18599	711	105	pursuant	pursuant	ADJ
inlawrev-18599	711	106	to	to	ADP
inlawrev-18599	711	107	a	a	DET
inlawrev-18599	711	108	written	write	VERB
inlawrev-18599	711	109	contract	contract	NOUN
inlawrev-18599	711	110	;	;	PUNCT
inlawrev-18599	711	111	and	and	CCONJ
inlawrev-18599	711	112	(	(	PUNCT
inlawrev-18599	711	113	4	4	X
inlawrev-18599	711	114	)	)	PUNCT
inlawrev-18599	711	115	the	the	DET
inlawrev-18599	711	116	purchaser	purchaser	NOUN
inlawrev-18599	711	117	continues	continue	VERB
inlawrev-18599	711	118	to	to	PART
inlawrev-18599	711	119	operate	operate	VERB
inlawrev-18599	711	120	the	the	DET
inlawrev-18599	711	121	purchased	purchase	VERB
inlawrev-18599	711	122	business.227	business.227	NOUN
inlawrev-18599	711	123	or	or	CCONJ
inlawrev-18599	711	124	,	,	PUNCT
inlawrev-18599	711	125	in	in	ADP
inlawrev-18599	711	126	the	the	DET
inlawrev-18599	711	127	case	case	NOUN
inlawrev-18599	711	128	of	of	ADP
inlawrev-18599	711	129	the	the	DET
inlawrev-18599	711	130	sale	sale	NOUN
inlawrev-18599	711	131	of	of	ADP
inlawrev-18599	711	132	a	a	DET
inlawrev-18599	711	133	division	division	NOUN
inlawrev-18599	711	134	of	of	ADP
inlawrev-18599	711	135	a	a	DET
inlawrev-18599	711	136	legal	legal	ADJ
inlawrev-18599	711	137	entity	entity	NOUN
inlawrev-18599	711	138	,	,	PUNCT
inlawrev-18599	711	139	including	include	VERB
inlawrev-18599	711	140	the	the	DET
inlawrev-18599	711	141	sale	sale	NOUN
inlawrev-18599	711	142	of	of	ADP
inlawrev-18599	711	143	a	a	DET
inlawrev-18599	711	144	limited	limited	ADJ
inlawrev-18599	711	145	liability	liability	NOUN
inlawrev-18599	711	146	company	company	NOUN
inlawrev-18599	711	147	or	or	CCONJ
inlawrev-18599	711	148	grantor	grantor	NOUN
inlawrev-18599	711	149	trust	trust	NOUN
inlawrev-18599	711	150	disregarded	disregard	VERB
inlawrev-18599	711	151	for	for	ADP
inlawrev-18599	711	152	federal	federal	ADJ
inlawrev-18599	711	153	income	income	NOUN
inlawrev-18599	711	154	tax	tax	NOUN
inlawrev-18599	711	155	purposes	purpose	NOUN
inlawrev-18599	711	156	,	,	PUNCT
inlawrev-18599	711	157	the	the	DET
inlawrev-18599	711	158	exemption	exemption	NOUN
inlawrev-18599	711	159	applies	apply	VERB
inlawrev-18599	711	160	when	when	SCONJ
inlawrev-18599	711	161	:	:	PUNCT
inlawrev-18599	711	162	(	(	PUNCT
inlawrev-18599	711	163	1	1	X
inlawrev-18599	711	164	)	)	PUNCT
inlawrev-18599	711	165	all	all	DET
inlawrev-18599	711	166	the	the	DET
inlawrev-18599	711	167	assets	asset	NOUN
inlawrev-18599	711	168	of	of	ADP
inlawrev-18599	711	169	a	a	DET
inlawrev-18599	711	170	discrete	discrete	ADJ
inlawrev-18599	711	171	non	non	ADJ
inlawrev-18599	711	172	-	-	ADJ
inlawrev-18599	711	173	unitary	unitary	ADJ
inlawrev-18599	711	174	business	business	NOUN
inlawrev-18599	711	175	enterprise	enterprise	NOUN
inlawrev-18599	711	176	is	be	AUX
inlawrev-18599	711	177	sold	sell	VERB
inlawrev-18599	711	178	,	,	PUNCT
inlawrev-18599	711	179	as	as	SCONJ
inlawrev-18599	711	180	determined	determine	VERB
inlawrev-18599	711	181	under	under	ADP
inlawrev-18599	711	182	unitary	unitary	ADJ
inlawrev-18599	711	183	business	business	NOUN
inlawrev-18599	711	184	principles	principle	NOUN
inlawrev-18599	711	185	set	set	VERB
inlawrev-18599	711	186	forth	forth	ADV
inlawrev-18599	711	187	in	in	ADP
inlawrev-18599	711	188	south	south	PROPN
inlawrev-18599	711	189	carolina	carolina	PROPN
inlawrev-18599	711	190	and	and	CCONJ
inlawrev-18599	711	191	federal	federal	ADJ
inlawrev-18599	711	192	case	case	NOUN
inlawrev-18599	711	193	law	law	NOUN
inlawrev-18599	711	194	;	;	PUNCT
inlawrev-18599	711	195	(	(	PUNCT
inlawrev-18599	711	196	2	2	X
inlawrev-18599	711	197	)	)	PUNCT
inlawrev-18599	711	198	the	the	DET
inlawrev-18599	711	199	sale	sale	NOUN
inlawrev-18599	711	200	is	be	AUX
inlawrev-18599	711	201	made	make	VERB
inlawrev-18599	711	202	pursuant	pursuant	ADJ
inlawrev-18599	711	203	to	to	ADP
inlawrev-18599	711	204	a	a	DET
inlawrev-18599	711	205	written	write	VERB
inlawrev-18599	711	206	contract	contract	NOUN
inlawrev-18599	711	207	;	;	PUNCT
inlawrev-18599	711	208	and	and	CCONJ
inlawrev-18599	711	209	(	(	PUNCT
inlawrev-18599	711	210	3	3	X
inlawrev-18599	711	211	)	)	PUNCT
inlawrev-18599	711	212	the	the	DET
inlawrev-18599	711	213	purchaser	purchaser	NOUN
inlawrev-18599	711	214	continues	continue	VERB
inlawrev-18599	711	215	to	to	PART
inlawrev-18599	711	216	operate	operate	VERB
inlawrev-18599	711	217	the	the	DET
inlawrev-18599	711	218	purchased	purchase	VERB
inlawrev-18599	711	219	business.228	business.228	PROPN
inlawrev-18599	711	220	based	base	VERB
inlawrev-18599	711	221	on	on	ADP
inlawrev-18599	711	222	the	the	DET
inlawrev-18599	711	223	foregoing	foregoing	NOUN
inlawrev-18599	711	224	,	,	PUNCT
inlawrev-18599	711	225	south	south	PROPN
inlawrev-18599	711	226	carolina	carolina	PROPN
inlawrev-18599	711	227	has	have	VERB
inlawrev-18599	711	228	a	a	DET
inlawrev-18599	711	229	narrow	narrow	ADJ
inlawrev-18599	711	230	occasional	occasional	ADJ
inlawrev-18599	711	231	sale	sale	NOUN
inlawrev-18599	711	232	exemption	exemption	NOUN
inlawrev-18599	711	233	,	,	PUNCT
inlawrev-18599	711	234	at	at	ADP
inlawrev-18599	711	235	least	least	ADJ
inlawrev-18599	711	236	with	with	ADP
inlawrev-18599	711	237	respect	respect	NOUN
inlawrev-18599	711	238	to	to	ADP
inlawrev-18599	711	239	permitted	permit	VERB
inlawrev-18599	711	240	sellers.229	sellers.229	NOUN
inlawrev-18599	711	241	for	for	ADP
inlawrev-18599	711	242	example	example	NOUN
inlawrev-18599	711	243	,	,	PUNCT
inlawrev-18599	711	244	the	the	DET
inlawrev-18599	711	245	exemption	exemption	NOUN
inlawrev-18599	711	246	does	do	AUX
inlawrev-18599	711	247	not	not	PART
inlawrev-18599	711	248	cover	cover	VERB
inlawrev-18599	711	249	an	an	DET
inlawrev-18599	711	250	asset	asset	NOUN
inlawrev-18599	711	251	sale	sale	NOUN
inlawrev-18599	711	252	where	where	SCONJ
inlawrev-18599	711	253	the	the	DET
inlawrev-18599	711	254	parties	party	NOUN
inlawrev-18599	711	255	have	have	AUX
inlawrev-18599	711	256	negotiated	negotiate	VERB
inlawrev-18599	711	257	to	to	PART
inlawrev-18599	711	258	exclude	exclude	VERB
inlawrev-18599	711	259	certain	certain	ADJ
inlawrev-18599	711	260	assets	asset	NOUN
inlawrev-18599	711	261	from	from	ADP
inlawrev-18599	711	262	the	the	DET
inlawrev-18599	711	263	sale	sale	NOUN
inlawrev-18599	711	264	,	,	PUNCT
inlawrev-18599	711	265	which	which	PRON
inlawrev-18599	711	266	is	be	AUX
inlawrev-18599	711	267	common.230	common.230	VERB
inlawrev-18599	711	268	another	another	DET
inlawrev-18599	711	269	trap	trap	NOUN
inlawrev-18599	711	270	for	for	ADP
inlawrev-18599	711	271	the	the	DET
inlawrev-18599	711	272	unwary	unwary	ADJ
inlawrev-18599	711	273	is	be	AUX
inlawrev-18599	711	274	that	that	SCONJ
inlawrev-18599	711	275	the	the	DET
inlawrev-18599	711	276	occasional	occasional	ADJ
inlawrev-18599	711	277	sale	sale	NOUN
inlawrev-18599	711	278	exemption	exemption	NOUN
inlawrev-18599	711	279	does	do	AUX
inlawrev-18599	711	280	not	not	PART
inlawrev-18599	711	281	apply	apply	VERB
inlawrev-18599	711	282	if	if	SCONJ
inlawrev-18599	711	283	the	the	DET
inlawrev-18599	711	284	asset	asset	NOUN
inlawrev-18599	711	285	sale	sale	NOUN
inlawrev-18599	711	286	involves	involve	VERB
inlawrev-18599	711	287	a	a	DET
inlawrev-18599	711	288	seller	seller	NOUN
inlawrev-18599	711	289	that	that	PRON
inlawrev-18599	711	290	is	be	AUX
inlawrev-18599	711	291	a	a	DET
inlawrev-18599	711	292	limited	limited	ADJ
inlawrev-18599	711	293	liability	liability	NOUN
inlawrev-18599	711	294	company	company	NOUN
inlawrev-18599	711	295	disregarded	disregard	VERB
inlawrev-18599	711	296	for	for	ADP
inlawrev-18599	711	297	federal	federal	ADJ
inlawrev-18599	711	298	income	income	NOUN
inlawrev-18599	711	299	tax	tax	NOUN
inlawrev-18599	711	300	purposes	purpose	NOUN
inlawrev-18599	711	301	,	,	PUNCT
inlawrev-18599	711	302	unless	unless	SCONJ
inlawrev-18599	711	303	the	the	DET
inlawrev-18599	711	304	purchased	purchase	VERB
inlawrev-18599	711	305	assets	asset	NOUN
inlawrev-18599	711	306	comprise	comprise	VERB
inlawrev-18599	711	307	all	all	PRON
inlawrev-18599	711	308	of	of	ADP
inlawrev-18599	711	309	the	the	DET
inlawrev-18599	711	310	assets	asset	NOUN
inlawrev-18599	711	311	of	of	ADP
inlawrev-18599	711	312	a	a	DET
inlawrev-18599	711	313	nonunitary	nonunitary	ADJ
inlawrev-18599	711	314	business	business	NOUN
inlawrev-18599	711	315	enterprise	enterprise	NOUN
inlawrev-18599	711	316	of	of	ADP
inlawrev-18599	711	317	the	the	DET
inlawrev-18599	711	318	seller.231	seller.231	ADJ
inlawrev-18599	711	319	further	far	ADV
inlawrev-18599	711	320	,	,	PUNCT
inlawrev-18599	711	321	the	the	DET
inlawrev-18599	711	322	buyer	buyer	NOUN
inlawrev-18599	711	323	must	must	AUX
inlawrev-18599	711	324	continue	continue	VERB
inlawrev-18599	711	325	to	to	PART
inlawrev-18599	711	326	operate	operate	VERB
inlawrev-18599	711	327	the	the	DET
inlawrev-18599	711	328	purchased	purchased	ADJ
inlawrev-18599	711	329	business	business	NOUN
inlawrev-18599	711	330	,	,	PUNCT
inlawrev-18599	711	331	which	which	PRON
inlawrev-18599	711	332	would	would	AUX
inlawrev-18599	711	333	prevent	prevent	VERB
inlawrev-18599	711	334	the	the	DET
inlawrev-18599	711	335	buyer	buyer	NOUN
inlawrev-18599	711	336	from	from	ADP
inlawrev-18599	711	337	purchasing	purchase	VERB
inlawrev-18599	711	338	the	the	DET
inlawrev-18599	711	339	target	target	NOUN
inlawrev-18599	711	340	assets	asset	NOUN
inlawrev-18599	711	341	and	and	CCONJ
inlawrev-18599	711	342	using	use	VERB
inlawrev-18599	711	343	them	they	PRON
inlawrev-18599	711	344	in	in	ADP
inlawrev-18599	711	345	a	a	DET
inlawrev-18599	711	346	way	way	NOUN
inlawrev-18599	711	347	different	different	ADJ
inlawrev-18599	711	348	from	from	ADP
inlawrev-18599	711	349	that	that	PRON
inlawrev-18599	711	350	of	of	ADP
inlawrev-18599	711	351	the	the	DET
inlawrev-18599	711	352	seller.232	seller.232	NOUN
inlawrev-18599	711	353	these	these	DET
inlawrev-18599	711	354	requirements	requirement	NOUN
inlawrev-18599	711	355	are	be	AUX
inlawrev-18599	711	356	all	all	PRON
inlawrev-18599	711	357	deviations	deviation	NOUN
inlawrev-18599	711	358	from	from	ADP
inlawrev-18599	711	359	the	the	DET
inlawrev-18599	711	360	model	model	NOUN
inlawrev-18599	711	361	baseline	baseline	NOUN
inlawrev-18599	711	362	exemption	exemption	NOUN
inlawrev-18599	711	363	and	and	CCONJ
inlawrev-18599	711	364	cause	cause	VERB
inlawrev-18599	711	365	south	south	PROPN
inlawrev-18599	711	366	carolina	carolina	PROPN
inlawrev-18599	711	367	to	to	PART
inlawrev-18599	711	368	be	be	AUX
inlawrev-18599	711	369	a	a	DET
inlawrev-18599	711	370	trap	trap	NOUN
inlawrev-18599	711	371	for	for	ADP
inlawrev-18599	711	372	the	the	DET
inlawrev-18599	711	373	unwary	unwary	ADJ
inlawrev-18599	711	374	state.233	state.233	ADJ
inlawrev-18599	711	375	224	224	NUM
inlawrev-18599	711	376	.	.	PUNCT
inlawrev-18599	712	1	s.c	s.c	PROPN
inlawrev-18599	712	2	.	.	PROPN
inlawrev-18599	712	3	code	code	PROPN
inlawrev-18599	712	4	ann	ann	PROPN
inlawrev-18599	712	5	.	.	PUNCT
inlawrev-18599	712	6	regs	regs	PROPN
inlawrev-18599	712	7	.	.	PUNCT
inlawrev-18599	713	1	117	117	NUM
inlawrev-18599	713	2	-	-	SYM
inlawrev-18599	713	3	322	322	NUM
inlawrev-18599	713	4	(	(	PUNCT
inlawrev-18599	713	5	2014	2014	NUM
inlawrev-18599	713	6	)	)	PUNCT
inlawrev-18599	714	1	;	;	PUNCT
inlawrev-18599	714	2	see	see	VERB
inlawrev-18599	714	3	also	also	ADV
inlawrev-18599	714	4	s.c	s.c	PROPN
inlawrev-18599	714	5	.	.	PROPN
inlawrev-18599	714	6	dep’t	dep’t	NOUN
inlawrev-18599	714	7	of	of	ADP
inlawrev-18599	714	8	revenue	revenue	NOUN
inlawrev-18599	714	9	comm’n	comm’n	NOUN
inlawrev-18599	714	10	dec	dec	PROPN
inlawrev-18599	714	11	.	.	PROPN
inlawrev-18599	714	12	,	,	PUNCT
inlawrev-18599	714	13	s	s	X
inlawrev-18599	714	14	-	-	PUNCT
inlawrev-18599	714	15	d-171	d-171	NOUN
inlawrev-18599	714	16	(	(	PUNCT
inlawrev-18599	714	17	1995	1995	NUM
inlawrev-18599	714	18	)	)	PUNCT
inlawrev-18599	714	19	.	.	PUNCT
inlawrev-18599	715	1	225	225	NUM
inlawrev-18599	715	2	.	.	X
inlawrev-18599	716	1	s.c	s.c	PROPN
inlawrev-18599	716	2	.	.	PROPN
inlawrev-18599	716	3	code	code	PROPN
inlawrev-18599	716	4	ann	ann	PROPN
inlawrev-18599	716	5	.	.	PUNCT
inlawrev-18599	717	1	§	§	PROPN
inlawrev-18599	717	2	12	12	NUM
inlawrev-18599	717	3	-	-	SYM
inlawrev-18599	717	4	36	36	NUM
inlawrev-18599	717	5	-	-	PUNCT
inlawrev-18599	717	6	2120(42	2120(42	NUM
inlawrev-18599	717	7	)	)	PUNCT
inlawrev-18599	717	8	(	(	PUNCT
inlawrev-18599	717	9	2013	2013	NUM
inlawrev-18599	717	10	)	)	PUNCT
inlawrev-18599	717	11	.	.	PUNCT
inlawrev-18599	718	1	226	226	NUM
inlawrev-18599	718	2	.	.	PUNCT
inlawrev-18599	719	1	this	this	DET
inlawrev-18599	719	2	requirement	requirement	NOUN
inlawrev-18599	719	3	is	be	AUX
inlawrev-18599	719	4	interesting	interesting	ADJ
inlawrev-18599	719	5	because	because	SCONJ
inlawrev-18599	719	6	a	a	DET
inlawrev-18599	719	7	limited	limited	ADJ
inlawrev-18599	719	8	partnership	partnership	NOUN
inlawrev-18599	719	9	could	could	AUX
inlawrev-18599	719	10	also	also	ADV
inlawrev-18599	719	11	be	be	AUX
inlawrev-18599	719	12	a	a	DET
inlawrev-18599	719	13	disregarded	disregarded	ADJ
inlawrev-18599	719	14	entity	entity	NOUN
inlawrev-18599	719	15	for	for	ADP
inlawrev-18599	719	16	federal	federal	ADJ
inlawrev-18599	719	17	income	income	NOUN
inlawrev-18599	719	18	tax	tax	NOUN
inlawrev-18599	719	19	purposes	purpose	NOUN
inlawrev-18599	719	20	.	.	PUNCT
inlawrev-18599	720	1	further	far	ADV
inlawrev-18599	720	2	,	,	PUNCT
inlawrev-18599	720	3	this	this	DET
inlawrev-18599	720	4	requirement	requirement	NOUN
inlawrev-18599	720	5	is	be	AUX
inlawrev-18599	720	6	interesting	interesting	ADJ
inlawrev-18599	720	7	because	because	SCONJ
inlawrev-18599	720	8	federal	federal	ADJ
inlawrev-18599	720	9	law	law	NOUN
inlawrev-18599	720	10	disregards	disregard	VERB
inlawrev-18599	720	11	entities	entity	NOUN
inlawrev-18599	720	12	for	for	ADP
inlawrev-18599	720	13	federal	federal	ADJ
inlawrev-18599	720	14	income	income	NOUN
inlawrev-18599	720	15	tax	tax	NOUN
inlawrev-18599	720	16	purposes	purpose	NOUN
inlawrev-18599	720	17	,	,	PUNCT
inlawrev-18599	720	18	but	but	CCONJ
inlawrev-18599	720	19	they	they	PRON
inlawrev-18599	720	20	are	be	AUX
inlawrev-18599	720	21	still	still	ADV
inlawrev-18599	720	22	legal	legal	ADJ
inlawrev-18599	720	23	entities	entity	NOUN
inlawrev-18599	720	24	for	for	ADP
inlawrev-18599	720	25	state	state	NOUN
inlawrev-18599	720	26	law	law	NOUN
inlawrev-18599	720	27	purposes	purpose	NOUN
inlawrev-18599	720	28	.	.	PUNCT
inlawrev-18599	721	1	227	227	NUM
inlawrev-18599	721	2	.	.	PUNCT
inlawrev-18599	721	3	s.c	s.c	PROPN
inlawrev-18599	721	4	.	.	PROPN
inlawrev-18599	721	5	code	code	PROPN
inlawrev-18599	721	6	ann	ann	PROPN
inlawrev-18599	721	7	.	.	PUNCT
inlawrev-18599	722	1	§	§	PROPN
inlawrev-18599	722	2	12	12	NUM
inlawrev-18599	722	3	-	-	SYM
inlawrev-18599	722	4	36	36	NUM
inlawrev-18599	722	5	-	-	PUNCT
inlawrev-18599	722	6	2120(42	2120(42	NUM
inlawrev-18599	722	7	)	)	PUNCT
inlawrev-18599	722	8	(	(	PUNCT
inlawrev-18599	722	9	2013	2013	NUM
inlawrev-18599	722	10	)	)	PUNCT
inlawrev-18599	722	11	.	.	PUNCT
inlawrev-18599	723	1	228	228	NUM
inlawrev-18599	723	2	.	.	PUNCT
inlawrev-18599	724	1	s.c	s.c	PROPN
inlawrev-18599	724	2	.	.	PROPN
inlawrev-18599	724	3	dep’t	dep’t	PROPN
inlawrev-18599	724	4	of	of	ADP
inlawrev-18599	724	5	rev	rev	PROPN
inlawrev-18599	724	6	.	.	PROPN
inlawrev-18599	724	7	,	,	PUNCT
inlawrev-18599	724	8	supra	supra	PROPN
inlawrev-18599	724	9	note	note	VERB
inlawrev-18599	724	10	221	221	NUM
inlawrev-18599	724	11	.	.	PUNCT
inlawrev-18599	725	1	229	229	NUM
inlawrev-18599	725	2	.	.	PUNCT
inlawrev-18599	726	1	s.c	s.c	PROPN
inlawrev-18599	726	2	.	.	PROPN
inlawrev-18599	726	3	code	code	PROPN
inlawrev-18599	726	4	ann	ann	PROPN
inlawrev-18599	726	5	.	.	PUNCT
inlawrev-18599	727	1	§	§	PROPN
inlawrev-18599	727	2	12	12	NUM
inlawrev-18599	727	3	-	-	SYM
inlawrev-18599	727	4	36	36	NUM
inlawrev-18599	727	5	-	-	PUNCT
inlawrev-18599	727	6	2120(42	2120(42	NUM
inlawrev-18599	727	7	)	)	PUNCT
inlawrev-18599	727	8	(	(	PUNCT
inlawrev-18599	727	9	2013	2013	NUM
inlawrev-18599	727	10	)	)	PUNCT
inlawrev-18599	727	11	;	;	PUNCT
inlawrev-18599	727	12	s.c	s.c	PROPN
inlawrev-18599	727	13	.	.	PROPN
inlawrev-18599	727	14	code	code	PROPN
inlawrev-18599	727	15	ann	ann	PROPN
inlawrev-18599	727	16	.	.	PUNCT
inlawrev-18599	727	17	regs	regs	PROPN
inlawrev-18599	727	18	.	.	PUNCT
inlawrev-18599	728	1	117	117	NUM
inlawrev-18599	728	2	-	-	SYM
inlawrev-18599	728	3	322	322	NUM
inlawrev-18599	728	4	(	(	PUNCT
inlawrev-18599	728	5	2014	2014	NUM
inlawrev-18599	728	6	)	)	PUNCT
inlawrev-18599	728	7	;	;	PUNCT
inlawrev-18599	728	8	s.c	s.c	PROPN
inlawrev-18599	728	9	.	.	PROPN
inlawrev-18599	728	10	dept	dept	PROPN
inlawrev-18599	728	11	.	.	PROPN
inlawrev-18599	728	12	of	of	ADP
inlawrev-18599	728	13	rev	rev	PROPN
inlawrev-18599	728	14	.	.	PROPN
inlawrev-18599	728	15	,	,	PUNCT
inlawrev-18599	728	16	supra	supra	PROPN
inlawrev-18599	728	17	note	note	VERB
inlawrev-18599	728	18	221	221	NUM
inlawrev-18599	728	19	.	.	PUNCT
inlawrev-18599	729	1	230	230	NUM
inlawrev-18599	729	2	.	.	X
inlawrev-18599	730	1	s.c	s.c	PROPN
inlawrev-18599	730	2	.	.	PROPN
inlawrev-18599	730	3	dep’t	dep’t	PROPN
inlawrev-18599	730	4	of	of	ADP
inlawrev-18599	730	5	rev	rev	PROPN
inlawrev-18599	730	6	.	.	PROPN
inlawrev-18599	730	7	,	,	PUNCT
inlawrev-18599	730	8	supra	supra	PROPN
inlawrev-18599	730	9	note	note	VERB
inlawrev-18599	730	10	221	221	NUM
inlawrev-18599	730	11	.	.	PUNCT
inlawrev-18599	731	1	231	231	NUM
inlawrev-18599	731	2	.	.	PUNCT
inlawrev-18599	732	1	i	i	PRON
inlawrev-18599	732	2	d.	d.	VERB
inlawrev-18599	732	3	this	this	DET
inlawrev-18599	732	4	same	same	ADJ
inlawrev-18599	732	5	rule	rule	NOUN
inlawrev-18599	732	6	would	would	AUX
inlawrev-18599	732	7	apply	apply	VERB
inlawrev-18599	732	8	to	to	ADP
inlawrev-18599	732	9	grantor	grantor	NOUN
inlawrev-18599	732	10	trusts	trust	NOUN
inlawrev-18599	732	11	and	and	CCONJ
inlawrev-18599	732	12	divisions	division	NOUN
inlawrev-18599	732	13	of	of	ADP
inlawrev-18599	732	14	a	a	DET
inlawrev-18599	732	15	corporation	corporation	NOUN
inlawrev-18599	732	16	.	.	PUNCT
inlawrev-18599	733	1	232	232	X
inlawrev-18599	733	2	.	.	PUNCT
inlawrev-18599	734	1	i	i	PRON
inlawrev-18599	734	2	d.	d.	PROPN
inlawrev-18599	734	3	233	233	NUM
inlawrev-18599	734	4	.	.	PUNCT
inlawrev-18599	735	1	see	see	VERB
inlawrev-18599	735	2	supra	supra	PROPN
inlawrev-18599	735	3	note	note	PROPN
inlawrev-18599	735	4	41	41	NUM
inlawrev-18599	735	5	and	and	CCONJ
inlawrev-18599	735	6	accompanying	accompany	VERB
inlawrev-18599	735	7	text	text	NOUN
inlawrev-18599	735	8	;	;	PUNCT
inlawrev-18599	735	9	see	see	VERB
inlawrev-18599	735	10	also	also	ADV
inlawrev-18599	735	11	ria	ria	PROPN
inlawrev-18599	735	12	checkpoint	checkpoint	NOUN
inlawrev-18599	735	13	,	,	PUNCT
inlawrev-18599	735	14	supra	supra	PROPN
inlawrev-18599	735	15	note	note	PROPN
inlawrev-18599	735	16	72	72	NUM
inlawrev-18599	735	17	;	;	PUNCT
inlawrev-18599	736	1	s.c	s.c	PROPN
inlawrev-18599	736	2	.	.	PROPN
inlawrev-18599	736	3	code	code	PROPN
inlawrev-18599	736	4	ann	ann	PROPN
inlawrev-18599	736	5	.	.	PUNCT
inlawrev-18599	736	6	regs	regs	PROPN
inlawrev-18599	736	7	.	.	PUNCT
inlawrev-18599	737	1	117	117	NUM
inlawrev-18599	737	2	-	-	SYM
inlawrev-18599	737	3	322	322	NUM
inlawrev-18599	737	4	(	(	PUNCT
inlawrev-18599	737	5	2014	2014	NUM
inlawrev-18599	737	6	)	)	PUNCT
inlawrev-18599	737	7	;	;	PUNCT
inlawrev-18599	737	8	s.c	s.c	PROPN
inlawrev-18599	737	9	.	.	PROPN
inlawrev-18599	737	10	code	code	PROPN
inlawrev-18599	737	11	ann	ann	PROPN
inlawrev-18599	737	12	.	.	PUNCT
inlawrev-18599	738	1	§	§	PROPN
inlawrev-18599	738	2	12	12	NUM
inlawrev-18599	738	3	-	-	SYM
inlawrev-18599	738	4	36	36	NUM
inlawrev-18599	738	5	-	-	PUNCT
inlawrev-18599	738	6	2120(42	2120(42	NUM
inlawrev-18599	738	7	)	)	PUNCT
inlawrev-18599	738	8	(	(	PUNCT
inlawrev-18599	738	9	2013	2013	NUM
inlawrev-18599	738	10	)	)	PUNCT
inlawrev-18599	738	11	.	.	PUNCT
inlawrev-18599	739	1	a	a	DET
inlawrev-18599	739	2	further	further	ADJ
inlawrev-18599	739	3	2015	2015	NUM
inlawrev-18599	739	4	]	]	PUNCT
inlawrev-18599	739	5	asset	asset	NOUN
inlawrev-18599	739	6	acquisitions	acquisition	NOUN
inlawrev-18599	739	7	581	581	NUM
inlawrev-18599	739	8	s.	s.	PROPN
inlawrev-18599	739	9	texas	texas	PROPN
inlawrev-18599	739	10	texas	texas	PROPN
inlawrev-18599	739	11	’	'	PUNCT
inlawrev-18599	739	12	occasional	occasional	ADJ
inlawrev-18599	739	13	sale	sale	NOUN
inlawrev-18599	739	14	exemption	exemption	NOUN
inlawrev-18599	739	15	is	be	AUX
inlawrev-18599	739	16	set	set	VERB
inlawrev-18599	739	17	forth	forth	ADV
inlawrev-18599	739	18	in	in	ADP
inlawrev-18599	739	19	title	title	NOUN
inlawrev-18599	739	20	2	2	NUM
inlawrev-18599	739	21	of	of	ADP
inlawrev-18599	739	22	vernon	vernon	PROPN
inlawrev-18599	739	23	’s	’s	PART
inlawrev-18599	739	24	texas	texas	PROPN
inlawrev-18599	739	25	tax	tax	NOUN
inlawrev-18599	739	26	statutes	statute	NOUN
inlawrev-18599	739	27	and	and	CCONJ
inlawrev-18599	739	28	codes	code	NOUN
inlawrev-18599	739	29	annotated	annotate	VERB
inlawrev-18599	739	30	,	,	PUNCT
inlawrev-18599	739	31	section	section	NOUN
inlawrev-18599	739	32	151.304(a	151.304(a	NUM
inlawrev-18599	739	33	)	)	PUNCT
inlawrev-18599	739	34	,	,	PUNCT
inlawrev-18599	739	35	that	that	PRON
inlawrev-18599	739	36	provides	provide	VERB
inlawrev-18599	739	37	the	the	DET
inlawrev-18599	739	38	following	following	NOUN
inlawrev-18599	739	39	is	be	AUX
inlawrev-18599	739	40	exempt	exempt	ADJ
inlawrev-18599	739	41	from	from	ADP
inlawrev-18599	739	42	sales	sale	NOUN
inlawrev-18599	739	43	tax	tax	NOUN
inlawrev-18599	739	44	:	:	PUNCT
inlawrev-18599	739	45	“	"	PUNCT
inlawrev-18599	739	46	an	an	DET
inlawrev-18599	739	47	occasional	occasional	ADJ
inlawrev-18599	739	48	sale	sale	NOUN
inlawrev-18599	739	49	of	of	ADP
inlawrev-18599	739	50	a	a	DET
inlawrev-18599	739	51	taxable	taxable	ADJ
inlawrev-18599	739	52	item	item	NOUN
inlawrev-18599	739	53	and	and	CCONJ
inlawrev-18599	739	54	the	the	DET
inlawrev-18599	739	55	storage	storage	NOUN
inlawrev-18599	739	56	,	,	PUNCT
inlawrev-18599	739	57	use	use	NOUN
inlawrev-18599	739	58	,	,	PUNCT
inlawrev-18599	739	59	or	or	CCONJ
inlawrev-18599	739	60	consumption	consumption	NOUN
inlawrev-18599	739	61	of	of	ADP
inlawrev-18599	739	62	a	a	DET
inlawrev-18599	739	63	taxable	taxable	ADJ
inlawrev-18599	739	64	item	item	NOUN
inlawrev-18599	739	65	the	the	DET
inlawrev-18599	739	66	sale	sale	NOUN
inlawrev-18599	739	67	or	or	CCONJ
inlawrev-18599	739	68	transfer	transfer	NOUN
inlawrev-18599	739	69	of	of	ADP
inlawrev-18599	739	70	which	which	PRON
inlawrev-18599	739	71	to	to	ADP
inlawrev-18599	739	72	a	a	DET
inlawrev-18599	739	73	consumer	consumer	NOUN
inlawrev-18599	739	74	is	be	AUX
inlawrev-18599	739	75	made	make	VERB
inlawrev-18599	739	76	by	by	ADP
inlawrev-18599	739	77	an	an	DET
inlawrev-18599	739	78	occasional	occasional	ADJ
inlawrev-18599	739	79	sale	sale	NOUN
inlawrev-18599	739	80	.	.	PUNCT
inlawrev-18599	739	81	.	.	PUNCT
inlawrev-18599	739	82	.	.	PUNCT
inlawrev-18599	740	1	.”234	.”234	PROPN
inlawrev-18599	740	2	texas	texas	PROPN
inlawrev-18599	740	3	has	have	VERB
inlawrev-18599	740	4	a	a	DET
inlawrev-18599	740	5	specific	specific	ADJ
inlawrev-18599	740	6	occasional	occasional	ADJ
inlawrev-18599	740	7	sale	sale	NOUN
inlawrev-18599	740	8	exemption	exemption	NOUN
inlawrev-18599	740	9	relating	relate	VERB
inlawrev-18599	740	10	to	to	ADP
inlawrev-18599	740	11	the	the	DET
inlawrev-18599	740	12	sale	sale	NOUN
inlawrev-18599	740	13	of	of	ADP
inlawrev-18599	740	14	a	a	DET
inlawrev-18599	740	15	business	business	NOUN
inlawrev-18599	740	16	or	or	CCONJ
inlawrev-18599	740	17	the	the	DET
inlawrev-18599	740	18	sale	sale	NOUN
inlawrev-18599	740	19	of	of	ADP
inlawrev-18599	740	20	an	an	DET
inlawrev-18599	740	21	identifiable	identifiable	ADJ
inlawrev-18599	740	22	segment	segment	NOUN
inlawrev-18599	740	23	of	of	ADP
inlawrev-18599	740	24	a	a	DET
inlawrev-18599	740	25	business.235	business.235	PROPN
inlawrev-18599	740	26	texas	texas	PROPN
inlawrev-18599	740	27	administrative	administrative	PROPN
inlawrev-18599	740	28	code	code	PROPN
inlawrev-18599	740	29	section	section	PROPN
inlawrev-18599	740	30	3.316(d)(1	3.316(d)(1	PROPN
inlawrev-18599	740	31	)	)	PUNCT
inlawrev-18599	740	32	provides	provide	VERB
inlawrev-18599	740	33	that	that	SCONJ
inlawrev-18599	740	34	“	"	PUNCT
inlawrev-18599	740	35	[	[	X
inlawrev-18599	740	36	t]he	t]he	X
inlawrev-18599	740	37	sale	sale	NOUN
inlawrev-18599	740	38	of	of	ADP
inlawrev-18599	740	39	the	the	DET
inlawrev-18599	740	40	entire	entire	ADJ
inlawrev-18599	740	41	operating	operate	VERB
inlawrev-18599	740	42	assets	asset	NOUN
inlawrev-18599	740	43	of	of	ADP
inlawrev-18599	740	44	a	a	DET
inlawrev-18599	740	45	business	business	NOUN
inlawrev-18599	740	46	or	or	CCONJ
inlawrev-18599	740	47	of	of	ADP
inlawrev-18599	740	48	a	a	DET
inlawrev-18599	740	49	separate	separate	ADJ
inlawrev-18599	740	50	division	division	NOUN
inlawrev-18599	740	51	,	,	PUNCT
inlawrev-18599	740	52	branch	branch	NOUN
inlawrev-18599	740	53	,	,	PUNCT
inlawrev-18599	740	54	or	or	CCONJ
inlawrev-18599	740	55	identifiable	identifiable	ADJ
inlawrev-18599	740	56	segment	segment	NOUN
inlawrev-18599	740	57	of	of	ADP
inlawrev-18599	740	58	a	a	DET
inlawrev-18599	740	59	business	business	NOUN
inlawrev-18599	740	60	is	be	AUX
inlawrev-18599	740	61	an	an	DET
inlawrev-18599	740	62	occasional	occasional	ADJ
inlawrev-18599	740	63	sale	sale	NOUN
inlawrev-18599	740	64	.	.	PUNCT
inlawrev-18599	740	65	.	.	PUNCT
inlawrev-18599	740	66	.	.	PUNCT
inlawrev-18599	741	1	.”236	.”236	PROPN
inlawrev-18599	742	1	section	section	NOUN
inlawrev-18599	742	2	3.316(d)(2	3.316(d)(2	NUM
inlawrev-18599	742	3	)	)	PUNCT
inlawrev-18599	742	4	goes	go	VERB
inlawrev-18599	742	5	on	on	ADP
inlawrev-18599	742	6	to	to	PART
inlawrev-18599	742	7	provide	provide	VERB
inlawrev-18599	742	8	that	that	SCONJ
inlawrev-18599	742	9	[	[	X
inlawrev-18599	742	10	t]he	t]he	ADJ
inlawrev-18599	742	11	sale	sale	NOUN
inlawrev-18599	742	12	of	of	ADP
inlawrev-18599	742	13	the	the	DET
inlawrev-18599	742	14	entire	entire	ADJ
inlawrev-18599	742	15	operating	operate	VERB
inlawrev-18599	742	16	assets	asset	NOUN
inlawrev-18599	742	17	of	of	ADP
inlawrev-18599	742	18	a	a	DET
inlawrev-18599	742	19	separate	separate	ADJ
inlawrev-18599	742	20	division	division	NOUN
inlawrev-18599	742	21	,	,	PUNCT
inlawrev-18599	742	22	branch	branch	NOUN
inlawrev-18599	742	23	,	,	PUNCT
inlawrev-18599	742	24	or	or	CCONJ
inlawrev-18599	742	25	identifiable	identifiable	ADJ
inlawrev-18599	742	26	segment	segment	NOUN
inlawrev-18599	742	27	of	of	ADP
inlawrev-18599	742	28	a	a	DET
inlawrev-18599	742	29	business	business	NOUN
inlawrev-18599	742	30	is	be	AUX
inlawrev-18599	742	31	an	an	DET
inlawrev-18599	742	32	occasional	occasional	ADJ
inlawrev-18599	742	33	sale	sale	NOUN
inlawrev-18599	742	34	if	if	SCONJ
inlawrev-18599	742	35	,	,	PUNCT
inlawrev-18599	742	36	prior	prior	ADV
inlawrev-18599	742	37	to	to	ADP
inlawrev-18599	742	38	the	the	DET
inlawrev-18599	742	39	sale	sale	NOUN
inlawrev-18599	742	40	,	,	PUNCT
inlawrev-18599	742	41	the	the	DET
inlawrev-18599	742	42	income	income	NOUN
inlawrev-18599	742	43	and	and	CCONJ
inlawrev-18599	742	44	expenses	expense	NOUN
inlawrev-18599	742	45	attributable	attributable	ADJ
inlawrev-18599	742	46	to	to	ADP
inlawrev-18599	742	47	the	the	DET
inlawrev-18599	742	48	separate	separate	ADJ
inlawrev-18599	742	49	division	division	NOUN
inlawrev-18599	742	50	,	,	PUNCT
inlawrev-18599	742	51	branch	branch	NOUN
inlawrev-18599	742	52	,	,	PUNCT
inlawrev-18599	742	53	or	or	CCONJ
inlawrev-18599	742	54	identifiable	identifiable	ADJ
inlawrev-18599	742	55	segment	segment	NOUN
inlawrev-18599	742	56	could	could	AUX
inlawrev-18599	742	57	be	be	AUX
inlawrev-18599	742	58	separately	separately	ADV
inlawrev-18599	742	59	established	establish	VERB
inlawrev-18599	742	60	from	from	ADP
inlawrev-18599	742	61	the	the	DET
inlawrev-18599	742	62	books	book	NOUN
inlawrev-18599	742	63	of	of	ADP
inlawrev-18599	742	64	account	account	NOUN
inlawrev-18599	742	65	or	or	CCONJ
inlawrev-18599	742	66	record.237	record.237	PROPN
inlawrev-18599	742	67	section	section	NOUN
inlawrev-18599	742	68	3.316(d)(4	3.316(d)(4	NUM
inlawrev-18599	742	69	)	)	PUNCT
inlawrev-18599	742	70	further	far	ADV
inlawrev-18599	742	71	provides	provide	VERB
inlawrev-18599	742	72	that	that	SCONJ
inlawrev-18599	742	73	[	[	X
inlawrev-18599	742	74	t]he	t]he	ADV
inlawrev-18599	742	75	entire	entire	ADJ
inlawrev-18599	742	76	operating	operate	VERB
inlawrev-18599	742	77	assets	asset	NOUN
inlawrev-18599	742	78	of	of	ADP
inlawrev-18599	742	79	the	the	DET
inlawrev-18599	742	80	business	business	NOUN
inlawrev-18599	742	81	or	or	CCONJ
inlawrev-18599	742	82	of	of	ADP
inlawrev-18599	742	83	the	the	DET
inlawrev-18599	742	84	division	division	NOUN
inlawrev-18599	742	85	,	,	PUNCT
inlawrev-18599	742	86	branch	branch	NOUN
inlawrev-18599	742	87	,	,	PUNCT
inlawrev-18599	742	88	or	or	CCONJ
inlawrev-18599	742	89	identifiable	identifiable	ADJ
inlawrev-18599	742	90	segment	segment	NOUN
inlawrev-18599	742	91	of	of	ADP
inlawrev-18599	742	92	the	the	DET
inlawrev-18599	742	93	business	business	NOUN
inlawrev-18599	742	94	must	must	AUX
inlawrev-18599	742	95	be	be	AUX
inlawrev-18599	742	96	sold	sell	VERB
inlawrev-18599	742	97	in	in	ADP
inlawrev-18599	742	98	a	a	DET
inlawrev-18599	742	99	single	single	ADJ
inlawrev-18599	742	100	transaction	transaction	NOUN
inlawrev-18599	742	101	to	to	ADP
inlawrev-18599	742	102	a	a	DET
inlawrev-18599	742	103	single	single	ADJ
inlawrev-18599	742	104	purchaser	purchaser	NOUN
inlawrev-18599	742	105	”	"	PUNCT
inlawrev-18599	742	106	and	and	CCONJ
inlawrev-18599	742	107	that	that	SCONJ
inlawrev-18599	742	108	“	"	PUNCT
inlawrev-18599	742	109	the	the	DET
inlawrev-18599	742	110	sale	sale	NOUN
inlawrev-18599	742	111	of	of	ADP
inlawrev-18599	742	112	the	the	DET
inlawrev-18599	742	113	entire	entire	ADJ
inlawrev-18599	742	114	operating	operate	VERB
inlawrev-18599	742	115	assets	asset	NOUN
inlawrev-18599	742	116	through	through	ADP
inlawrev-18599	742	117	several	several	ADJ
inlawrev-18599	742	118	transactions	transaction	NOUN
inlawrev-18599	742	119	to	to	ADP
inlawrev-18599	742	120	several	several	ADJ
inlawrev-18599	742	121	purchasers	purchaser	NOUN
inlawrev-18599	742	122	does	do	AUX
inlawrev-18599	742	123	not	not	PART
inlawrev-18599	742	124	qualify	qualify	VERB
inlawrev-18599	742	125	as	as	ADP
inlawrev-18599	742	126	an	an	DET
inlawrev-18599	742	127	occasional	occasional	ADJ
inlawrev-18599	742	128	sale	sale	NOUN
inlawrev-18599	742	129	.	.	PUNCT
inlawrev-18599	742	130	.	.	PUNCT
inlawrev-18599	742	131	.	.	PUNCT
inlawrev-18599	743	1	.238	.238	NUM
inlawrev-18599	743	2	based	base	VERB
inlawrev-18599	743	3	on	on	ADP
inlawrev-18599	743	4	the	the	DET
inlawrev-18599	743	5	foregoing	foregoing	NOUN
inlawrev-18599	743	6	,	,	PUNCT
inlawrev-18599	743	7	texas	texas	PROPN
inlawrev-18599	743	8	’	'	PUNCT
inlawrev-18599	743	9	occasional	occasional	ADJ
inlawrev-18599	743	10	sale	sale	NOUN
inlawrev-18599	743	11	exemption	exemption	NOUN
inlawrev-18599	743	12	applicable	applicable	ADJ
inlawrev-18599	743	13	to	to	ADP
inlawrev-18599	743	14	asset	asset	NOUN
inlawrev-18599	743	15	requirement	requirement	NOUN
inlawrev-18599	743	16	in	in	ADP
inlawrev-18599	743	17	south	south	PROPN
inlawrev-18599	743	18	carolina	carolina	PROPN
inlawrev-18599	743	19	code	code	PROPN
inlawrev-18599	743	20	annotated	annotate	VERB
inlawrev-18599	743	21	section	section	NOUN
inlawrev-18599	743	22	12	12	NUM
inlawrev-18599	743	23	-	-	SYM
inlawrev-18599	743	24	36	36	NUM
inlawrev-18599	743	25	-	-	PUNCT
inlawrev-18599	743	26	2120(42	2120(42	NUM
inlawrev-18599	743	27	)	)	PUNCT
inlawrev-18599	743	28	is	be	AUX
inlawrev-18599	743	29	that	that	SCONJ
inlawrev-18599	743	30	the	the	DET
inlawrev-18599	743	31	exemption	exemption	NOUN
inlawrev-18599	743	32	only	only	ADV
inlawrev-18599	743	33	applies	apply	VERB
inlawrev-18599	743	34	to	to	ADP
inlawrev-18599	743	35	the	the	DET
inlawrev-18599	743	36	transfer	transfer	NOUN
inlawrev-18599	743	37	of	of	ADP
inlawrev-18599	743	38	“	"	PUNCT
inlawrev-18599	743	39	depreciable	depreciable	ADJ
inlawrev-18599	743	40	assets	asset	NOUN
inlawrev-18599	743	41	,	,	PUNCT
inlawrev-18599	743	42	used	use	VERB
inlawrev-18599	743	43	in	in	ADP
inlawrev-18599	743	44	the	the	DET
inlawrev-18599	743	45	operation	operation	NOUN
inlawrev-18599	743	46	of	of	ADP
inlawrev-18599	743	47	a	a	DET
inlawrev-18599	743	48	business	business	NOUN
inlawrev-18599	743	49	.	.	PUNCT
inlawrev-18599	743	50	”	"	PUNCT
inlawrev-18599	744	1	an	an	DET
inlawrev-18599	744	2	asset	asset	NOUN
inlawrev-18599	744	3	sale	sale	NOUN
inlawrev-18599	744	4	commonly	commonly	ADV
inlawrev-18599	744	5	involves	involve	VERB
inlawrev-18599	744	6	the	the	DET
inlawrev-18599	744	7	transfer	transfer	NOUN
inlawrev-18599	744	8	of	of	ADP
inlawrev-18599	744	9	both	both	CCONJ
inlawrev-18599	744	10	depreciable	depreciable	ADJ
inlawrev-18599	744	11	and	and	CCONJ
inlawrev-18599	744	12	non	non	ADJ
inlawrev-18599	744	13	-	-	ADJ
inlawrev-18599	744	14	depreciable	depreciable	ADJ
inlawrev-18599	744	15	assets	asset	NOUN
inlawrev-18599	744	16	.	.	PUNCT
inlawrev-18599	745	1	while	while	SCONJ
inlawrev-18599	745	2	limiting	limit	VERB
inlawrev-18599	745	3	occasional	occasional	ADJ
inlawrev-18599	745	4	sale	sale	NOUN
inlawrev-18599	745	5	treatment	treatment	NOUN
inlawrev-18599	745	6	only	only	ADV
inlawrev-18599	745	7	to	to	PART
inlawrev-18599	745	8	depreciable	depreciable	VERB
inlawrev-18599	745	9	assets	asset	NOUN
inlawrev-18599	745	10	seems	seem	VERB
inlawrev-18599	745	11	restrictive	restrictive	ADJ
inlawrev-18599	745	12	and	and	CCONJ
inlawrev-18599	745	13	a	a	DET
inlawrev-18599	745	14	trap	trap	NOUN
inlawrev-18599	745	15	for	for	ADP
inlawrev-18599	745	16	the	the	DET
inlawrev-18599	745	17	unwary	unwary	ADJ
inlawrev-18599	745	18	,	,	PUNCT
inlawrev-18599	745	19	in	in	ADP
inlawrev-18599	745	20	practice	practice	NOUN
inlawrev-18599	745	21	it	it	PRON
inlawrev-18599	745	22	probably	probably	ADV
inlawrev-18599	745	23	does	do	AUX
inlawrev-18599	745	24	not	not	PART
inlawrev-18599	745	25	pose	pose	VERB
inlawrev-18599	745	26	much	much	ADJ
inlawrev-18599	745	27	of	of	ADP
inlawrev-18599	745	28	an	an	DET
inlawrev-18599	745	29	issue	issue	NOUN
inlawrev-18599	745	30	.	.	PUNCT
inlawrev-18599	746	1	in	in	ADP
inlawrev-18599	746	2	an	an	DET
inlawrev-18599	746	3	asset	asset	NOUN
inlawrev-18599	746	4	sale	sale	NOUN
inlawrev-18599	746	5	,	,	PUNCT
inlawrev-18599	746	6	non	non	ADJ
inlawrev-18599	746	7	-	-	ADJ
inlawrev-18599	746	8	depreciable	depreciable	ADJ
inlawrev-18599	746	9	assets	asset	NOUN
inlawrev-18599	746	10	most	most	ADV
inlawrev-18599	746	11	likely	likely	ADV
inlawrev-18599	746	12	will	will	AUX
inlawrev-18599	746	13	include	include	VERB
inlawrev-18599	746	14	land	land	NOUN
inlawrev-18599	746	15	,	,	PUNCT
inlawrev-18599	746	16	goodwill	goodwill	NOUN
inlawrev-18599	746	17	,	,	PUNCT
inlawrev-18599	746	18	trademarks	trademark	NOUN
inlawrev-18599	746	19	,	,	PUNCT
inlawrev-18599	746	20	and	and	CCONJ
inlawrev-18599	746	21	trade	trade	NOUN
inlawrev-18599	746	22	names	name	NOUN
inlawrev-18599	746	23	.	.	PUNCT
inlawrev-18599	747	1	these	these	PRON
inlawrev-18599	747	2	are	be	AUX
inlawrev-18599	747	3	assets	asset	NOUN
inlawrev-18599	747	4	generally	generally	ADV
inlawrev-18599	747	5	not	not	PART
inlawrev-18599	747	6	considered	consider	VERB
inlawrev-18599	747	7	tpp	tpp	PROPN
inlawrev-18599	747	8	,	,	PUNCT
inlawrev-18599	747	9	so	so	SCONJ
inlawrev-18599	747	10	sales	sale	NOUN
inlawrev-18599	747	11	tax	tax	NOUN
inlawrev-18599	747	12	will	will	AUX
inlawrev-18599	747	13	not	not	PART
inlawrev-18599	747	14	apply	apply	VERB
inlawrev-18599	747	15	without	without	ADP
inlawrev-18599	747	16	an	an	DET
inlawrev-18599	747	17	available	available	ADJ
inlawrev-18599	747	18	exemption	exemption	NOUN
inlawrev-18599	747	19	.	.	PUNCT
inlawrev-18599	748	1	thus	thus	ADV
inlawrev-18599	748	2	,	,	PUNCT
inlawrev-18599	748	3	while	while	SCONJ
inlawrev-18599	748	4	south	south	PROPN
inlawrev-18599	748	5	carolina	carolina	PROPN
inlawrev-18599	748	6	’s	’s	PART
inlawrev-18599	748	7	“	"	PUNCT
inlawrev-18599	748	8	depreciable	depreciable	ADJ
inlawrev-18599	748	9	asset	asset	NOUN
inlawrev-18599	748	10	”	"	PUNCT
inlawrev-18599	748	11	limitation	limitation	NOUN
inlawrev-18599	748	12	is	be	AUX
inlawrev-18599	748	13	restrictive	restrictive	ADJ
inlawrev-18599	748	14	and	and	CCONJ
inlawrev-18599	748	15	a	a	DET
inlawrev-18599	748	16	deviation	deviation	NOUN
inlawrev-18599	748	17	from	from	ADP
inlawrev-18599	748	18	the	the	DET
inlawrev-18599	748	19	baseline	baseline	PROPN
inlawrev-18599	748	20	model	model	NOUN
inlawrev-18599	748	21	exemption	exemption	NOUN
inlawrev-18599	748	22	,	,	PUNCT
inlawrev-18599	748	23	it	it	PRON
inlawrev-18599	748	24	likely	likely	ADV
inlawrev-18599	748	25	will	will	AUX
inlawrev-18599	748	26	not	not	PART
inlawrev-18599	748	27	have	have	VERB
inlawrev-18599	748	28	a	a	DET
inlawrev-18599	748	29	negative	negative	ADJ
inlawrev-18599	748	30	impact	impact	NOUN
inlawrev-18599	748	31	on	on	ADP
inlawrev-18599	748	32	asset	asset	NOUN
inlawrev-18599	748	33	sales	sale	NOUN
inlawrev-18599	748	34	.	.	PUNCT
inlawrev-18599	749	1	accordingly	accordingly	ADV
inlawrev-18599	749	2	,	,	PUNCT
inlawrev-18599	749	3	the	the	DET
inlawrev-18599	749	4	limitation	limitation	NOUN
inlawrev-18599	749	5	is	be	AUX
inlawrev-18599	749	6	not	not	PART
inlawrev-18599	749	7	a	a	DET
inlawrev-18599	749	8	trap	trap	NOUN
inlawrev-18599	749	9	for	for	ADP
inlawrev-18599	749	10	the	the	DET
inlawrev-18599	749	11	unwary	unwary	NOUN
inlawrev-18599	749	12	.	.	PUNCT
inlawrev-18599	749	13	)	)	PUNCT
inlawrev-18599	749	14	.	.	PUNCT
inlawrev-18599	750	1	234	234	NUM
inlawrev-18599	750	2	.	.	PUNCT
inlawrev-18599	751	1	tex	tex	PROPN
inlawrev-18599	751	2	.	.	PROPN
inlawrev-18599	751	3	tax	tax	PROPN
inlawrev-18599	751	4	code	code	PROPN
inlawrev-18599	751	5	ann	ann	PROPN
inlawrev-18599	751	6	.	.	PUNCT
inlawrev-18599	752	1	§	§	PROPN
inlawrev-18599	752	2	151.304(a	151.304(a	NUM
inlawrev-18599	752	3	)	)	PUNCT
inlawrev-18599	752	4	(	(	PUNCT
inlawrev-18599	752	5	west	west	NOUN
inlawrev-18599	752	6	2013	2013	NUM
inlawrev-18599	752	7	)	)	PUNCT
inlawrev-18599	752	8	;	;	PUNCT
inlawrev-18599	752	9	see	see	VERB
inlawrev-18599	752	10	also	also	ADV
inlawrev-18599	752	11	34	34	NUM
inlawrev-18599	752	12	tex	tex	PROPN
inlawrev-18599	752	13	.	.	PROPN
inlawrev-18599	752	14	admin	admin	PROPN
inlawrev-18599	752	15	.	.	PUNCT
inlawrev-18599	753	1	code	code	PROPN
inlawrev-18599	753	2	§	§	PROPN
inlawrev-18599	753	3	3.316	3.316	NUM
inlawrev-18599	753	4	(	(	PUNCT
inlawrev-18599	753	5	2014	2014	NUM
inlawrev-18599	753	6	)	)	PUNCT
inlawrev-18599	753	7	.	.	PUNCT
inlawrev-18599	754	1	235	235	NUM
inlawrev-18599	754	2	.	.	X
inlawrev-18599	755	1	34	34	NUM
inlawrev-18599	755	2	tex	tex	PROPN
inlawrev-18599	755	3	.	.	PROPN
inlawrev-18599	755	4	admin	admin	PROPN
inlawrev-18599	755	5	.	.	PUNCT
inlawrev-18599	756	1	code	code	PROPN
inlawrev-18599	756	2	§	§	PROPN
inlawrev-18599	756	3	3.316(d	3.316(d	PROPN
inlawrev-18599	756	4	)	)	PUNCT
inlawrev-18599	756	5	(	(	PUNCT
inlawrev-18599	756	6	2014	2014	NUM
inlawrev-18599	756	7	)	)	PUNCT
inlawrev-18599	756	8	.	.	PUNCT
inlawrev-18599	757	1	236	236	NUM
inlawrev-18599	757	2	.	.	PUNCT
inlawrev-18599	758	1	i	i	PRON
inlawrev-18599	758	2	d.	d.	PROPN
inlawrev-18599	758	3	§	§	PROPN
inlawrev-18599	758	4	3.316(d)(1	3.316(d)(1	PROPN
inlawrev-18599	758	5	)	)	PUNCT
inlawrev-18599	758	6	.	.	PUNCT
inlawrev-18599	759	1	237	237	NUM
inlawrev-18599	759	2	.	.	PUNCT
inlawrev-18599	760	1	i	i	PRON
inlawrev-18599	760	2	d.	d.	PROPN
inlawrev-18599	760	3	§	§	PROPN
inlawrev-18599	760	4	3.316(d)(2	3.316(d)(2	NUM
inlawrev-18599	760	5	)	)	PUNCT
inlawrev-18599	760	6	.	.	PUNCT
inlawrev-18599	761	1	238	238	NUM
inlawrev-18599	761	2	.	.	PUNCT
inlawrev-18599	762	1	i	i	PRON
inlawrev-18599	762	2	d.	d.	PROPN
inlawrev-18599	762	3	§	§	PROPN
inlawrev-18599	762	4	3.316(d)(4	3.316(d)(4	PROPN
inlawrev-18599	762	5	)	)	PUNCT
inlawrev-18599	762	6	.	.	PUNCT
inlawrev-18599	763	1	582	582	NUM
inlawrev-18599	763	2	indiana	indiana	PROPN
inlawrev-18599	763	3	law	law	NOUN
inlawrev-18599	763	4	review	review	NOUN
inlawrev-18599	763	5	[	[	X
inlawrev-18599	763	6	vol	vol	NOUN
inlawrev-18599	763	7	.	.	PUNCT
inlawrev-18599	764	1	48:551	48:551	NUM
inlawrev-18599	764	2	sales	sale	NOUN
inlawrev-18599	764	3	is	be	AUX
inlawrev-18599	764	4	narrow.239	narrow.239	ADJ
inlawrev-18599	764	5	first	first	ADJ
inlawrev-18599	764	6	,	,	PUNCT
inlawrev-18599	764	7	it	it	PRON
inlawrev-18599	764	8	is	be	AUX
inlawrev-18599	764	9	narrow	narrow	ADJ
inlawrev-18599	764	10	because	because	SCONJ
inlawrev-18599	764	11	of	of	ADP
inlawrev-18599	764	12	the	the	DET
inlawrev-18599	764	13	requirement	requirement	NOUN
inlawrev-18599	764	14	that	that	SCONJ
inlawrev-18599	764	15	“	"	PUNCT
inlawrev-18599	764	16	the	the	DET
inlawrev-18599	764	17	entire	entire	ADJ
inlawrev-18599	764	18	operating	operate	VERB
inlawrev-18599	764	19	assets	asset	NOUN
inlawrev-18599	764	20	of	of	ADP
inlawrev-18599	764	21	the	the	DET
inlawrev-18599	764	22	business	business	NOUN
inlawrev-18599	764	23	or	or	CCONJ
inlawrev-18599	764	24	separate	separate	ADJ
inlawrev-18599	764	25	division	division	NOUN
inlawrev-18599	764	26	,	,	PUNCT
inlawrev-18599	764	27	branch	branch	NOUN
inlawrev-18599	764	28	,	,	PUNCT
inlawrev-18599	764	29	or	or	CCONJ
inlawrev-18599	764	30	identifiable	identifiable	ADJ
inlawrev-18599	764	31	segment	segment	NOUN
inlawrev-18599	764	32	”	"	PUNCT
inlawrev-18599	764	33	must	must	AUX
inlawrev-18599	764	34	be	be	AUX
inlawrev-18599	764	35	sold.240	sold.240	VERB
inlawrev-18599	764	36	the	the	DET
inlawrev-18599	764	37	term	term	NOUN
inlawrev-18599	764	38	“	"	PUNCT
inlawrev-18599	764	39	operating	operate	VERB
inlawrev-18599	764	40	assets	asset	NOUN
inlawrev-18599	764	41	”	"	PUNCT
inlawrev-18599	764	42	means	mean	NOUN
inlawrev-18599	764	43	,	,	PUNCT
inlawrev-18599	764	44	“	"	PUNCT
inlawrev-18599	764	45	tangible	tangible	ADJ
inlawrev-18599	764	46	personal	personal	ADJ
inlawrev-18599	764	47	property	property	NOUN
inlawrev-18599	764	48	used	use	VERB
inlawrev-18599	764	49	exclusively	exclusively	ADV
inlawrev-18599	764	50	by	by	ADP
inlawrev-18599	764	51	the	the	DET
inlawrev-18599	764	52	enterprise	enterprise	NOUN
inlawrev-18599	764	53	in	in	ADP
inlawrev-18599	764	54	providing	provide	VERB
inlawrev-18599	764	55	the	the	DET
inlawrev-18599	764	56	product	product	NOUN
inlawrev-18599	764	57	or	or	CCONJ
inlawrev-18599	764	58	service	service	NOUN
inlawrev-18599	764	59	but	but	CCONJ
inlawrev-18599	764	60	does	do	AUX
inlawrev-18599	764	61	not	not	PART
inlawrev-18599	764	62	mean	mean	VERB
inlawrev-18599	764	63	tangible	tangible	ADJ
inlawrev-18599	764	64	personal	personal	ADJ
inlawrev-18599	764	65	property	property	NOUN
inlawrev-18599	764	66	maintained	maintain	VERB
inlawrev-18599	764	67	and	and	CCONJ
inlawrev-18599	764	68	used	use	VERB
inlawrev-18599	764	69	both	both	PRON
inlawrev-18599	764	70	for	for	ADP
inlawrev-18599	764	71	general	general	ADJ
inlawrev-18599	764	72	business	business	NOUN
inlawrev-18599	764	73	purposes	purpose	NOUN
inlawrev-18599	764	74	by	by	ADP
inlawrev-18599	764	75	the	the	DET
inlawrev-18599	764	76	specific	specific	ADJ
inlawrev-18599	764	77	enterprise	enterprise	NOUN
inlawrev-18599	764	78	.	.	PUNCT
inlawrev-18599	765	1	”241	”241	VERB
inlawrev-18599	765	2	the	the	DET
inlawrev-18599	765	3	requirement	requirement	NOUN
inlawrev-18599	765	4	of	of	ADP
inlawrev-18599	765	5	the	the	DET
inlawrev-18599	765	6	transfer	transfer	NOUN
inlawrev-18599	765	7	of	of	ADP
inlawrev-18599	765	8	all	all	DET
inlawrev-18599	765	9	operating	operate	VERB
inlawrev-18599	765	10	assets	asset	NOUN
inlawrev-18599	765	11	is	be	AUX
inlawrev-18599	765	12	divergent	divergent	ADJ
inlawrev-18599	765	13	from	from	ADP
inlawrev-18599	765	14	the	the	DET
inlawrev-18599	765	15	baseline	baseline	NOUN
inlawrev-18599	765	16	model	model	NOUN
inlawrev-18599	765	17	exemption	exemption	NOUN
inlawrev-18599	765	18	and	and	CCONJ
inlawrev-18599	765	19	a	a	DET
inlawrev-18599	765	20	trap	trap	NOUN
inlawrev-18599	765	21	for	for	ADP
inlawrev-18599	765	22	the	the	DET
inlawrev-18599	765	23	unwary.242	unwary.242	PROPN
inlawrev-18599	765	24	for	for	ADP
inlawrev-18599	765	25	example	example	NOUN
inlawrev-18599	765	26	,	,	PUNCT
inlawrev-18599	765	27	it	it	PRON
inlawrev-18599	765	28	would	would	AUX
inlawrev-18599	765	29	not	not	PART
inlawrev-18599	765	30	be	be	AUX
inlawrev-18599	765	31	uncommon	uncommon	ADJ
inlawrev-18599	765	32	for	for	SCONJ
inlawrev-18599	765	33	the	the	DET
inlawrev-18599	765	34	parties	party	NOUN
inlawrev-18599	765	35	to	to	ADP
inlawrev-18599	765	36	an	an	DET
inlawrev-18599	765	37	asset	asset	NOUN
inlawrev-18599	765	38	sale	sale	NOUN
inlawrev-18599	765	39	to	to	PART
inlawrev-18599	765	40	exclude	exclude	VERB
inlawrev-18599	765	41	certain	certain	ADJ
inlawrev-18599	765	42	assets	asset	NOUN
inlawrev-18599	765	43	from	from	ADP
inlawrev-18599	765	44	the	the	DET
inlawrev-18599	765	45	asset	asset	NOUN
inlawrev-18599	765	46	purchase	purchase	NOUN
inlawrev-18599	765	47	agreement.243	agreement.243	NOUN
inlawrev-18599	765	48	if	if	SCONJ
inlawrev-18599	765	49	an	an	DET
inlawrev-18599	765	50	excluded	exclude	VERB
inlawrev-18599	765	51	asset	asset	NOUN
inlawrev-18599	765	52	is	be	AUX
inlawrev-18599	765	53	an	an	DET
inlawrev-18599	765	54	operating	operate	VERB
inlawrev-18599	765	55	asset	asset	NOUN
inlawrev-18599	765	56	,	,	PUNCT
inlawrev-18599	765	57	then	then	ADV
inlawrev-18599	765	58	such	such	ADJ
inlawrev-18599	765	59	exclusion	exclusion	NOUN
inlawrev-18599	765	60	could	could	AUX
inlawrev-18599	765	61	cause	cause	VERB
inlawrev-18599	765	62	the	the	DET
inlawrev-18599	765	63	occasional	occasional	ADJ
inlawrev-18599	765	64	sale	sale	NOUN
inlawrev-18599	765	65	exemption	exemption	NOUN
inlawrev-18599	765	66	to	to	PART
inlawrev-18599	765	67	be	be	AUX
inlawrev-18599	765	68	lost	lose	VERB
inlawrev-18599	765	69	in	in	ADP
inlawrev-18599	765	70	its	its	PRON
inlawrev-18599	765	71	entirety	entirety	NOUN
inlawrev-18599	765	72	(	(	PUNCT
inlawrev-18599	765	73	i.e.	i.e.	X
inlawrev-18599	765	74	,	,	PUNCT
inlawrev-18599	765	75	not	not	PART
inlawrev-18599	765	76	simply	simply	ADV
inlawrev-18599	765	77	lost	lose	VERB
inlawrev-18599	765	78	with	with	ADP
inlawrev-18599	765	79	respect	respect	NOUN
inlawrev-18599	765	80	to	to	ADP
inlawrev-18599	765	81	the	the	DET
inlawrev-18599	765	82	excluded	exclude	VERB
inlawrev-18599	765	83	operating	operating	NOUN
inlawrev-18599	765	84	asset).244	asset).244	NOUN
inlawrev-18599	765	85	some	some	DET
inlawrev-18599	765	86	commentators	commentator	NOUN
inlawrev-18599	765	87	refer	refer	VERB
inlawrev-18599	765	88	to	to	ADP
inlawrev-18599	765	89	this	this	DET
inlawrev-18599	765	90	rule	rule	NOUN
inlawrev-18599	765	91	as	as	ADP
inlawrev-18599	765	92	the	the	DET
inlawrev-18599	765	93	“	"	PUNCT
inlawrev-18599	765	94	paperclip	paperclip	NOUN
inlawrev-18599	765	95	”	"	PUNCT
inlawrev-18599	765	96	rule	rule	NOUN
inlawrev-18599	765	97	,	,	PUNCT
inlawrev-18599	765	98	meaning	mean	VERB
inlawrev-18599	765	99	that	that	SCONJ
inlawrev-18599	765	100	not	not	PART
inlawrev-18599	765	101	a	a	DET
inlawrev-18599	765	102	single	single	ADJ
inlawrev-18599	765	103	paperclip	paperclip	NOUN
inlawrev-18599	765	104	can	can	AUX
inlawrev-18599	765	105	be	be	AUX
inlawrev-18599	765	106	excluded	exclude	VERB
inlawrev-18599	765	107	from	from	ADP
inlawrev-18599	765	108	the	the	DET
inlawrev-18599	765	109	asset	asset	NOUN
inlawrev-18599	765	110	sale.245	sale.245	NOUN
inlawrev-18599	765	111	a	a	DET
inlawrev-18599	765	112	further	further	ADJ
inlawrev-18599	765	113	trap	trap	NOUN
inlawrev-18599	765	114	for	for	ADP
inlawrev-18599	765	115	the	the	DET
inlawrev-18599	765	116	unwary	unwary	ADJ
inlawrev-18599	765	117	in	in	ADP
inlawrev-18599	765	118	texas	texas	PROPN
inlawrev-18599	765	119	is	be	AUX
inlawrev-18599	765	120	that	that	SCONJ
inlawrev-18599	765	121	the	the	DET
inlawrev-18599	765	122	occasional	occasional	ADJ
inlawrev-18599	765	123	sale	sale	NOUN
inlawrev-18599	765	124	exemption	exemption	NOUN
inlawrev-18599	765	125	requires	require	VERB
inlawrev-18599	765	126	that	that	SCONJ
inlawrev-18599	765	127	the	the	DET
inlawrev-18599	765	128	asset	asset	NOUN
inlawrev-18599	765	129	sale	sale	NOUN
inlawrev-18599	765	130	be	be	AUX
inlawrev-18599	765	131	accomplished	accomplish	VERB
inlawrev-18599	765	132	in	in	ADP
inlawrev-18599	765	133	a	a	DET
inlawrev-18599	765	134	“	"	PUNCT
inlawrev-18599	765	135	single	single	ADJ
inlawrev-18599	765	136	transaction	transaction	NOUN
inlawrev-18599	765	137	to	to	ADP
inlawrev-18599	765	138	a	a	DET
inlawrev-18599	765	139	single	single	ADJ
inlawrev-18599	765	140	purchaser	purchaser	NOUN
inlawrev-18599	765	141	.	.	PUNCT
inlawrev-18599	766	1	”246	”246	PROPN
inlawrev-18599	766	2	accordingly	accordingly	ADV
inlawrev-18599	766	3	,	,	PUNCT
inlawrev-18599	766	4	the	the	DET
inlawrev-18599	766	5	parties	party	NOUN
inlawrev-18599	766	6	to	to	ADP
inlawrev-18599	766	7	an	an	DET
inlawrev-18599	766	8	asset	asset	NOUN
inlawrev-18599	766	9	sale	sale	NOUN
inlawrev-18599	766	10	should	should	AUX
inlawrev-18599	766	11	ensure	ensure	VERB
inlawrev-18599	766	12	the	the	DET
inlawrev-18599	766	13	structure	structure	NOUN
inlawrev-18599	766	14	of	of	ADP
inlawrev-18599	766	15	a	a	DET
inlawrev-18599	766	16	transaction	transaction	NOUN
inlawrev-18599	766	17	is	be	AUX
inlawrev-18599	766	18	as	as	ADP
inlawrev-18599	766	19	a	a	DET
inlawrev-18599	766	20	single	single	ADJ
inlawrev-18599	766	21	transfer	transfer	NOUN
inlawrev-18599	766	22	of	of	ADP
inlawrev-18599	766	23	assets	asset	NOUN
inlawrev-18599	766	24	(	(	PUNCT
inlawrev-18599	766	25	e.g.	e.g.	ADV
inlawrev-18599	766	26	,	,	PUNCT
inlawrev-18599	766	27	not	not	PART
inlawrev-18599	766	28	a	a	DET
inlawrev-18599	766	29	series	series	NOUN
inlawrev-18599	766	30	of	of	ADP
inlawrev-18599	766	31	multiple	multiple	ADJ
inlawrev-18599	766	32	sales	sale	NOUN
inlawrev-18599	766	33	completed	complete	VERB
inlawrev-18599	766	34	over	over	ADP
inlawrev-18599	766	35	time	time	NOUN
inlawrev-18599	766	36	)	)	PUNCT
inlawrev-18599	766	37	to	to	ADP
inlawrev-18599	766	38	a	a	DET
inlawrev-18599	766	39	single	single	ADJ
inlawrev-18599	766	40	purchaser	purchaser	NOUN
inlawrev-18599	766	41	(	(	PUNCT
inlawrev-18599	766	42	e.g.	e.g.	ADV
inlawrev-18599	766	43	,	,	PUNCT
inlawrev-18599	766	44	the	the	DET
inlawrev-18599	766	45	asset	asset	NOUN
inlawrev-18599	766	46	purchase	purchase	NOUN
inlawrev-18599	766	47	agreement	agreement	NOUN
inlawrev-18599	766	48	should	should	AUX
inlawrev-18599	766	49	not	not	PART
inlawrev-18599	766	50	collectively	collectively	ADV
inlawrev-18599	766	51	name	name	VERB
inlawrev-18599	766	52	the	the	DET
inlawrev-18599	766	53	parent	parent	NOUN
inlawrev-18599	766	54	and	and	CCONJ
inlawrev-18599	766	55	a	a	DET
inlawrev-18599	766	56	subsidiary	subsidiary	NOUN
inlawrev-18599	766	57	entity	entity	NOUN
inlawrev-18599	766	58	as	as	ADP
inlawrev-18599	766	59	the	the	DET
inlawrev-18599	766	60	purchaser).247	purchaser).247	NOUN
inlawrev-18599	766	61	in	in	ADP
inlawrev-18599	766	62	the	the	DET
inlawrev-18599	766	63	event	event	NOUN
inlawrev-18599	766	64	the	the	DET
inlawrev-18599	766	65	above	above	ADV
inlawrev-18599	766	66	-	-	PUNCT
inlawrev-18599	766	67	discussed	discuss	VERB
inlawrev-18599	766	68	requirements	requirement	NOUN
inlawrev-18599	766	69	cause	cause	VERB
inlawrev-18599	766	70	the	the	DET
inlawrev-18599	766	71	occasional	occasional	ADJ
inlawrev-18599	766	72	sale	sale	NOUN
inlawrev-18599	766	73	exemption	exemption	NOUN
inlawrev-18599	766	74	to	to	PART
inlawrev-18599	766	75	be	be	AUX
inlawrev-18599	766	76	lost	lose	VERB
inlawrev-18599	766	77	,	,	PUNCT
inlawrev-18599	766	78	texas	texas	PROPN
inlawrev-18599	766	79	has	have	VERB
inlawrev-18599	766	80	another	another	DET
inlawrev-18599	766	81	type	type	NOUN
inlawrev-18599	766	82	of	of	ADP
inlawrev-18599	766	83	occasional	occasional	ADJ
inlawrev-18599	766	84	sale	sale	NOUN
inlawrev-18599	766	85	exemption	exemption	NOUN
inlawrev-18599	766	86	that	that	PRON
inlawrev-18599	766	87	is	be	AUX
inlawrev-18599	766	88	239	239	NUM
inlawrev-18599	766	89	.	.	PUNCT
inlawrev-18599	767	1	see	see	VERB
inlawrev-18599	767	2	tex	tex	PROPN
inlawrev-18599	767	3	.	.	PROPN
inlawrev-18599	767	4	tax	tax	PROPN
inlawrev-18599	767	5	code	code	PROPN
inlawrev-18599	767	6	ann	ann	PROPN
inlawrev-18599	767	7	.	.	PUNCT
inlawrev-18599	768	1	§	§	PROPN
inlawrev-18599	768	2	151.304	151.304	NUM
inlawrev-18599	768	3	(	(	PUNCT
inlawrev-18599	768	4	west	west	NOUN
inlawrev-18599	768	5	2013	2013	NUM
inlawrev-18599	768	6	)	)	PUNCT
inlawrev-18599	768	7	;	;	PUNCT
inlawrev-18599	768	8	34	34	NUM
inlawrev-18599	768	9	tex	tex	PROPN
inlawrev-18599	768	10	.	.	PROPN
inlawrev-18599	768	11	admin	admin	PROPN
inlawrev-18599	768	12	.	.	PUNCT
inlawrev-18599	769	1	code	code	PROPN
inlawrev-18599	769	2	§	§	PROPN
inlawrev-18599	769	3	3.316	3.316	NUM
inlawrev-18599	769	4	(	(	PUNCT
inlawrev-18599	769	5	2014	2014	NUM
inlawrev-18599	769	6	)	)	PUNCT
inlawrev-18599	769	7	.	.	PUNCT
inlawrev-18599	770	1	240	240	NUM
inlawrev-18599	770	2	.	.	X
inlawrev-18599	771	1	34	34	NUM
inlawrev-18599	771	2	tex	tex	PROPN
inlawrev-18599	771	3	.	.	PROPN
inlawrev-18599	771	4	admin	admin	PROPN
inlawrev-18599	771	5	.	.	PUNCT
inlawrev-18599	772	1	code	code	PROPN
inlawrev-18599	772	2	§	§	PROPN
inlawrev-18599	772	3	3.316(d)(1	3.316(d)(1	PROPN
inlawrev-18599	772	4	)	)	PUNCT
inlawrev-18599	772	5	(	(	PUNCT
inlawrev-18599	772	6	2014	2014	NUM
inlawrev-18599	772	7	)	)	PUNCT
inlawrev-18599	772	8	.	.	PUNCT
inlawrev-18599	773	1	241	241	X
inlawrev-18599	773	2	.	.	PUNCT
inlawrev-18599	774	1	i	i	PRON
inlawrev-18599	774	2	d.	d.	PROPN
inlawrev-18599	774	3	§	§	PROPN
inlawrev-18599	774	4	3.316(d)(3	3.316(d)(3	NUM
inlawrev-18599	774	5	)	)	PUNCT
inlawrev-18599	774	6	.	.	PUNCT
inlawrev-18599	775	1	notably	notably	ADV
inlawrev-18599	775	2	,	,	PUNCT
inlawrev-18599	775	3	real	real	ADJ
inlawrev-18599	775	4	property	property	NOUN
inlawrev-18599	775	5	and	and	CCONJ
inlawrev-18599	775	6	intangibles	intangible	NOUN
inlawrev-18599	775	7	are	be	AUX
inlawrev-18599	775	8	also	also	ADV
inlawrev-18599	775	9	not	not	PART
inlawrev-18599	775	10	considered	consider	VERB
inlawrev-18599	775	11	operating	operate	VERB
inlawrev-18599	775	12	assets	asset	NOUN
inlawrev-18599	775	13	.	.	PUNCT
inlawrev-18599	776	1	242	242	NUM
inlawrev-18599	776	2	.	.	PUNCT
inlawrev-18599	777	1	see	see	VERB
inlawrev-18599	777	2	67b	67b	NOUN
inlawrev-18599	777	3	am	be	AUX
inlawrev-18599	777	4	.	.	PUNCT
inlawrev-18599	778	1	jur	jur	PROPN
inlawrev-18599	778	2	.	.	PUNCT
inlawrev-18599	778	3	2d	2d	PROPN
inlawrev-18599	778	4	sales	sale	NOUN
inlawrev-18599	778	5	and	and	CCONJ
inlawrev-18599	778	6	use	use	VERB
inlawrev-18599	778	7	taxes	taxis	NOUN
inlawrev-18599	778	8	§	§	PROPN
inlawrev-18599	778	9	97	97	NUM
inlawrev-18599	778	10	(	(	PUNCT
inlawrev-18599	778	11	2014	2014	NUM
inlawrev-18599	778	12	)	)	PUNCT
inlawrev-18599	778	13	.	.	PUNCT
inlawrev-18599	779	1	243	243	NUM
inlawrev-18599	779	2	.	.	PUNCT
inlawrev-18599	780	1	egan	egan	PROPN
inlawrev-18599	780	2	,	,	PUNCT
inlawrev-18599	780	3	supra	supra	PROPN
inlawrev-18599	780	4	note	note	PROPN
inlawrev-18599	780	5	10	10	NUM
inlawrev-18599	780	6	,	,	PUNCT
inlawrev-18599	780	7	at	at	ADP
inlawrev-18599	780	8	917	917	NUM
inlawrev-18599	780	9	.	.	PUNCT
inlawrev-18599	781	1	244	244	NUM
inlawrev-18599	781	2	.	.	PUNCT
inlawrev-18599	781	3	comptroller	comptroller	NOUN
inlawrev-18599	781	4	of	of	ADP
inlawrev-18599	781	5	public	public	ADJ
inlawrev-18599	781	6	accounts	account	NOUN
inlawrev-18599	781	7	of	of	ADP
inlawrev-18599	781	8	the	the	DET
inlawrev-18599	781	9	state	state	NOUN
inlawrev-18599	781	10	of	of	ADP
inlawrev-18599	781	11	texas	texas	PROPN
inlawrev-18599	781	12	,	,	PUNCT
inlawrev-18599	781	13	hearing	hear	VERB
inlawrev-18599	781	14	no	no	NOUN
inlawrev-18599	781	15	.	.	PROPN
inlawrev-18599	781	16	32,398	32,398	NUM
inlawrev-18599	781	17	(	(	PUNCT
inlawrev-18599	781	18	1994	1994	NUM
inlawrev-18599	781	19	)	)	PUNCT
inlawrev-18599	781	20	(	(	PUNCT
inlawrev-18599	781	21	softening	soften	VERB
inlawrev-18599	781	22	this	this	DET
inlawrev-18599	781	23	requirement	requirement	NOUN
inlawrev-18599	781	24	somewhat	somewhat	ADV
inlawrev-18599	781	25	when	when	SCONJ
inlawrev-18599	781	26	an	an	DET
inlawrev-18599	781	27	administrative	administrative	ADJ
inlawrev-18599	781	28	law	law	NOUN
inlawrev-18599	781	29	judge	judge	NOUN
inlawrev-18599	781	30	concluded	conclude	VERB
inlawrev-18599	781	31	a	a	DET
inlawrev-18599	781	32	de	de	X
inlawrev-18599	781	33	minimis	minimis	NOUN
inlawrev-18599	781	34	exception	exception	NOUN
inlawrev-18599	781	35	is	be	AUX
inlawrev-18599	781	36	inherent	inherent	ADJ
inlawrev-18599	781	37	in	in	ADP
inlawrev-18599	781	38	texas	texas	PROPN
inlawrev-18599	781	39	’	'	PUNCT
inlawrev-18599	781	40	occasional	occasional	ADJ
inlawrev-18599	781	41	sale	sale	NOUN
inlawrev-18599	781	42	exemption	exemption	NOUN
inlawrev-18599	781	43	when	when	SCONJ
inlawrev-18599	781	44	he	he	PRON
inlawrev-18599	781	45	considered	consider	VERB
inlawrev-18599	781	46	whether	whether	SCONJ
inlawrev-18599	781	47	a	a	DET
inlawrev-18599	781	48	de	de	X
inlawrev-18599	781	49	minimis	minimis	NOUN
inlawrev-18599	781	50	exception	exception	NOUN
inlawrev-18599	781	51	exists	exist	VERB
inlawrev-18599	781	52	with	with	ADP
inlawrev-18599	781	53	respect	respect	NOUN
inlawrev-18599	781	54	to	to	ADP
inlawrev-18599	781	55	the	the	DET
inlawrev-18599	781	56	occasional	occasional	ADJ
inlawrev-18599	781	57	sale	sale	NOUN
inlawrev-18599	781	58	exemption	exemption	NOUN
inlawrev-18599	781	59	requirement	requirement	NOUN
inlawrev-18599	781	60	that	that	PRON
inlawrev-18599	781	61	mandates	mandate	VERB
inlawrev-18599	781	62	all	all	DET
inlawrev-18599	781	63	operating	operate	VERB
inlawrev-18599	781	64	assets	asset	NOUN
inlawrev-18599	781	65	must	must	AUX
inlawrev-18599	781	66	be	be	AUX
inlawrev-18599	781	67	transferred	transfer	VERB
inlawrev-18599	781	68	)	)	PUNCT
inlawrev-18599	781	69	;	;	PUNCT
inlawrev-18599	781	70	see	see	VERB
inlawrev-18599	781	71	also	also	ADV
inlawrev-18599	781	72	sam	sam	PROPN
inlawrev-18599	781	73	long	long	PROPN
inlawrev-18599	781	74	,	,	PUNCT
inlawrev-18599	781	75	texas	texas	PROPN
inlawrev-18599	781	76	occasional	occasional	ADJ
inlawrev-18599	781	77	sale	sale	NOUN
inlawrev-18599	781	78	exemption	exemption	NOUN
inlawrev-18599	781	79	offers	offer	VERB
inlawrev-18599	781	80	“	"	PUNCT
inlawrev-18599	781	81	de	de	X
inlawrev-18599	781	82	minimis	minimis	NOUN
inlawrev-18599	781	83	”	"	PUNCT
inlawrev-18599	781	84	flexibility	flexibility	NOUN
inlawrev-18599	781	85	,	,	PUNCT
inlawrev-18599	781	86	5	5	NUM
inlawrev-18599	781	87	jmtax	jmtax	NOUN
inlawrev-18599	781	88	92	92	NUM
inlawrev-18599	781	89	,	,	PUNCT
inlawrev-18599	781	90	92	92	NUM
inlawrev-18599	781	91	(	(	PUNCT
inlawrev-18599	781	92	1995	1995	NUM
inlawrev-18599	781	93	)	)	PUNCT
inlawrev-18599	781	94	(	(	PUNCT
inlawrev-18599	781	95	stating	state	VERB
inlawrev-18599	781	96	“	"	PUNCT
inlawrev-18599	781	97	[	[	X
inlawrev-18599	781	98	t]he	t]he	ADV
inlawrev-18599	781	99	alj	alj	PROPN
inlawrev-18599	781	100	agreed	agree	VERB
inlawrev-18599	781	101	.	.	PUNCT
inlawrev-18599	781	102	.	.	PUNCT
inlawrev-18599	781	103	.	.	PUNCT
inlawrev-18599	782	1	with	with	ADP
inlawrev-18599	782	2	the	the	DET
inlawrev-18599	782	3	taxpayer	taxpayer	NOUN
inlawrev-18599	782	4	’s	’s	PART
inlawrev-18599	782	5	contention	contention	NOUN
inlawrev-18599	782	6	that	that	SCONJ
inlawrev-18599	782	7	a	a	DET
inlawrev-18599	782	8	de	de	X
inlawrev-18599	782	9	minimis	minimis	NOUN
inlawrev-18599	782	10	rule	rule	NOUN
inlawrev-18599	782	11	was	be	AUX
inlawrev-18599	782	12	implicit	implicit	ADJ
inlawrev-18599	782	13	in	in	ADP
inlawrev-18599	782	14	the	the	DET
inlawrev-18599	782	15	occasional	occasional	ADJ
inlawrev-18599	782	16	sale	sale	NOUN
inlawrev-18599	782	17	exemption	exemption	NOUN
inlawrev-18599	782	18	”	"	PUNCT
inlawrev-18599	782	19	)	)	PUNCT
inlawrev-18599	782	20	.	.	PUNCT
inlawrev-18599	783	1	but	but	CCONJ
inlawrev-18599	783	2	see	see	VERB
inlawrev-18599	783	3	comptroller	comptroller	NOUN
inlawrev-18599	783	4	of	of	ADP
inlawrev-18599	783	5	public	public	ADJ
inlawrev-18599	783	6	accounts	account	NOUN
inlawrev-18599	783	7	of	of	ADP
inlawrev-18599	783	8	the	the	DET
inlawrev-18599	783	9	state	state	NOUN
inlawrev-18599	783	10	of	of	ADP
inlawrev-18599	783	11	texas	texas	PROPN
inlawrev-18599	783	12	,	,	PUNCT
inlawrev-18599	783	13	hearing	hear	VERB
inlawrev-18599	783	14	no	no	NOUN
inlawrev-18599	783	15	.	.	PROPN
inlawrev-18599	783	16	28,823	28,823	NUM
inlawrev-18599	783	17	&	&	CCONJ
inlawrev-18599	783	18	28,824	28,824	NUM
inlawrev-18599	783	19	(	(	PUNCT
inlawrev-18599	783	20	1992	1992	NUM
inlawrev-18599	783	21	)	)	PUNCT
inlawrev-18599	783	22	(	(	PUNCT
inlawrev-18599	783	23	finding	find	VERB
inlawrev-18599	783	24	that	that	DET
inlawrev-18599	783	25	purchase	purchase	NOUN
inlawrev-18599	783	26	of	of	ADP
inlawrev-18599	783	27	entire	entire	ADJ
inlawrev-18599	783	28	business	business	NOUN
inlawrev-18599	783	29	assets	asset	NOUN
inlawrev-18599	783	30	except	except	SCONJ
inlawrev-18599	783	31	for	for	ADP
inlawrev-18599	783	32	three	three	NUM
inlawrev-18599	783	33	did	do	AUX
inlawrev-18599	783	34	not	not	PART
inlawrev-18599	783	35	constitute	constitute	VERB
inlawrev-18599	783	36	a	a	DET
inlawrev-18599	783	37	purchase	purchase	NOUN
inlawrev-18599	783	38	of	of	ADP
inlawrev-18599	783	39	the	the	DET
inlawrev-18599	783	40	entire	entire	ADJ
inlawrev-18599	783	41	operating	operate	VERB
inlawrev-18599	783	42	assets	asset	NOUN
inlawrev-18599	783	43	of	of	ADP
inlawrev-18599	783	44	the	the	DET
inlawrev-18599	783	45	business	business	NOUN
inlawrev-18599	783	46	for	for	ADP
inlawrev-18599	783	47	purposes	purpose	NOUN
inlawrev-18599	783	48	of	of	ADP
inlawrev-18599	783	49	occasional	occasional	ADJ
inlawrev-18599	783	50	sale	sale	NOUN
inlawrev-18599	783	51	exemption	exemption	NOUN
inlawrev-18599	783	52	)	)	PUNCT
inlawrev-18599	783	53	.	.	PUNCT
inlawrev-18599	784	1	see	see	VERB
inlawrev-18599	784	2	also	also	ADV
inlawrev-18599	784	3	faber	faber	NOUN
inlawrev-18599	784	4	,	,	PUNCT
inlawrev-18599	784	5	supra	supra	PROPN
inlawrev-18599	784	6	note	note	NOUN
inlawrev-18599	784	7	39	39	NUM
inlawrev-18599	784	8	,	,	PUNCT
inlawrev-18599	784	9	at	at	ADP
inlawrev-18599	784	10	50	50	NUM
inlawrev-18599	784	11	.	.	PUNCT
inlawrev-18599	785	1	245	245	NUM
inlawrev-18599	785	2	.	.	PUNCT
inlawrev-18599	786	1	if	if	SCONJ
inlawrev-18599	786	2	the	the	DET
inlawrev-18599	786	3	asset	asset	NOUN
inlawrev-18599	786	4	sale	sale	NOUN
inlawrev-18599	786	5	excludes	exclude	VERB
inlawrev-18599	786	6	any	any	DET
inlawrev-18599	786	7	assets	asset	NOUN
inlawrev-18599	786	8	,	,	PUNCT
inlawrev-18599	786	9	the	the	DET
inlawrev-18599	786	10	parties	party	NOUN
inlawrev-18599	786	11	should	should	AUX
inlawrev-18599	786	12	ensure	ensure	VERB
inlawrev-18599	786	13	that	that	SCONJ
inlawrev-18599	786	14	such	such	ADJ
inlawrev-18599	786	15	assets	asset	NOUN
inlawrev-18599	786	16	are	be	AUX
inlawrev-18599	786	17	nonoperating	nonoperate	VERB
inlawrev-18599	786	18	assets	asset	NOUN
inlawrev-18599	786	19	,	,	PUNCT
inlawrev-18599	786	20	real	real	ADJ
inlawrev-18599	786	21	property	property	NOUN
inlawrev-18599	786	22	,	,	PUNCT
inlawrev-18599	786	23	or	or	CCONJ
inlawrev-18599	786	24	intangibles	intangible	NOUN
inlawrev-18599	786	25	in	in	ADP
inlawrev-18599	786	26	order	order	NOUN
inlawrev-18599	786	27	for	for	ADP
inlawrev-18599	786	28	texas	texas	PROPN
inlawrev-18599	786	29	’	'	PUNCT
inlawrev-18599	786	30	occasional	occasional	ADJ
inlawrev-18599	786	31	sale	sale	NOUN
inlawrev-18599	786	32	exemption	exemption	NOUN
inlawrev-18599	786	33	not	not	PART
inlawrev-18599	786	34	to	to	PART
inlawrev-18599	786	35	be	be	AUX
inlawrev-18599	786	36	lost	lose	VERB
inlawrev-18599	786	37	with	with	ADP
inlawrev-18599	786	38	respect	respect	NOUN
inlawrev-18599	786	39	to	to	ADP
inlawrev-18599	786	40	the	the	DET
inlawrev-18599	786	41	entire	entire	ADJ
inlawrev-18599	786	42	transaction	transaction	NOUN
inlawrev-18599	786	43	.	.	PUNCT
inlawrev-18599	787	1	246	246	NUM
inlawrev-18599	787	2	.	.	PUNCT
inlawrev-18599	788	1	34	34	NUM
inlawrev-18599	788	2	tex	tex	PROPN
inlawrev-18599	788	3	.	.	PROPN
inlawrev-18599	788	4	admin	admin	PROPN
inlawrev-18599	788	5	.	.	PUNCT
inlawrev-18599	788	6	code	code	PROPN
inlawrev-18599	788	7	§	§	PROPN
inlawrev-18599	788	8	3.316(d)(4	3.316(d)(4	PROPN
inlawrev-18599	788	9	)	)	PUNCT
inlawrev-18599	788	10	(	(	PUNCT
inlawrev-18599	788	11	2014	2014	NUM
inlawrev-18599	788	12	)	)	PUNCT
inlawrev-18599	788	13	(	(	PUNCT
inlawrev-18599	788	14	emphasis	emphasis	NOUN
inlawrev-18599	788	15	added	add	VERB
inlawrev-18599	788	16	)	)	PUNCT
inlawrev-18599	788	17	.	.	PUNCT
inlawrev-18599	789	1	247	247	NUM
inlawrev-18599	789	2	.	.	PUNCT
inlawrev-18599	789	3	see	see	VERB
inlawrev-18599	789	4	i	i	PRON
inlawrev-18599	789	5	d.	d.	PROPN
inlawrev-18599	789	6	2015	2015	NUM
inlawrev-18599	789	7	]	]	PUNCT
inlawrev-18599	790	1	asset	asset	NOUN
inlawrev-18599	790	2	acquisitions	acquisition	NOUN
inlawrev-18599	790	3	583	583	NUM
inlawrev-18599	790	4	broader.248	broader.248	NOUN
inlawrev-18599	790	5	under	under	ADP
inlawrev-18599	790	6	this	this	DET
inlawrev-18599	790	7	second	second	ADJ
inlawrev-18599	790	8	type	type	NOUN
inlawrev-18599	790	9	of	of	ADP
inlawrev-18599	790	10	occasional	occasional	ADJ
inlawrev-18599	790	11	sale	sale	NOUN
inlawrev-18599	790	12	exemption	exemption	NOUN
inlawrev-18599	790	13	,	,	PUNCT
inlawrev-18599	790	14	also	also	ADV
inlawrev-18599	790	15	exempt	exempt	ADJ
inlawrev-18599	790	16	from	from	ADP
inlawrev-18599	790	17	texas	texas	PROPN
inlawrev-18599	790	18	sales	sale	NOUN
inlawrev-18599	790	19	tax	tax	NOUN
inlawrev-18599	790	20	is	be	AUX
inlawrev-18599	790	21	“	"	PUNCT
inlawrev-18599	790	22	one	one	NUM
inlawrev-18599	790	23	or	or	CCONJ
inlawrev-18599	790	24	two	two	NUM
inlawrev-18599	790	25	sales	sale	NOUN
inlawrev-18599	790	26	of	of	ADP
inlawrev-18599	790	27	taxable	taxable	ADJ
inlawrev-18599	790	28	items	item	NOUN
inlawrev-18599	790	29	,	,	PUNCT
inlawrev-18599	790	30	other	other	ADJ
inlawrev-18599	790	31	than	than	ADP
inlawrev-18599	790	32	an	an	DET
inlawrev-18599	790	33	amusement	amusement	NOUN
inlawrev-18599	790	34	service	service	NOUN
inlawrev-18599	790	35	,	,	PUNCT
inlawrev-18599	790	36	during	during	ADP
inlawrev-18599	790	37	any	any	DET
inlawrev-18599	790	38	12	12	NUM
inlawrev-18599	790	39	-	-	PUNCT
inlawrev-18599	790	40	month	month	NOUN
inlawrev-18599	790	41	period	period	NOUN
inlawrev-18599	790	42	by	by	ADP
inlawrev-18599	790	43	a	a	DET
inlawrev-18599	790	44	person	person	NOUN
inlawrev-18599	790	45	who	who	PRON
inlawrev-18599	790	46	does	do	AUX
inlawrev-18599	790	47	not	not	PART
inlawrev-18599	790	48	hold	hold	VERB
inlawrev-18599	790	49	himself	himself	PRON
inlawrev-18599	790	50	out	out	ADP
inlawrev-18599	790	51	as	as	ADP
inlawrev-18599	790	52	engaged	engage	VERB
inlawrev-18599	790	53	(	(	PUNCT
inlawrev-18599	790	54	or	or	CCONJ
inlawrev-18599	790	55	who	who	PRON
inlawrev-18599	790	56	does	do	AUX
inlawrev-18599	790	57	not	not	PART
inlawrev-18599	790	58	habitually	habitually	ADV
inlawrev-18599	790	59	engage	engage	VERB
inlawrev-18599	790	60	)	)	PUNCT
inlawrev-18599	790	61	in	in	ADP
inlawrev-18599	790	62	the	the	DET
inlawrev-18599	790	63	business	business	NOUN
inlawrev-18599	790	64	of	of	ADP
inlawrev-18599	790	65	selling	sell	VERB
inlawrev-18599	790	66	taxable	taxable	ADJ
inlawrev-18599	790	67	items	item	NOUN
inlawrev-18599	790	68	.	.	PUNCT
inlawrev-18599	790	69	”249	”249	PUNCT
inlawrev-18599	791	1	however	however	ADV
inlawrev-18599	791	2	,	,	PUNCT
inlawrev-18599	791	3	this	this	DET
inlawrev-18599	791	4	occasional	occasional	ADJ
inlawrev-18599	791	5	sale	sale	NOUN
inlawrev-18599	791	6	exemption	exemption	NOUN
inlawrev-18599	791	7	does	do	AUX
inlawrev-18599	791	8	not	not	PART
inlawrev-18599	791	9	apply	apply	VERB
inlawrev-18599	791	10	if	if	SCONJ
inlawrev-18599	791	11	the	the	DET
inlawrev-18599	791	12	seller	seller	NOUN
inlawrev-18599	791	13	holds	hold	VERB
inlawrev-18599	791	14	a	a	DET
inlawrev-18599	791	15	sales	sale	NOUN
inlawrev-18599	791	16	tax	tax	NOUN
inlawrev-18599	791	17	permit.250	permit.250	PROPN
inlawrev-18599	791	18	because	because	SCONJ
inlawrev-18599	791	19	the	the	DET
inlawrev-18599	791	20	foregoing	forego	VERB
inlawrev-18599	791	21	limitations	limitation	NOUN
inlawrev-18599	791	22	are	be	AUX
inlawrev-18599	791	23	nuanced	nuanced	ADJ
inlawrev-18599	791	24	and	and	CCONJ
inlawrev-18599	791	25	different	different	ADJ
inlawrev-18599	791	26	from	from	ADP
inlawrev-18599	791	27	the	the	DET
inlawrev-18599	791	28	baseline	baseline	PROPN
inlawrev-18599	791	29	model	model	NOUN
inlawrev-18599	791	30	exemption	exemption	NOUN
inlawrev-18599	791	31	,	,	PUNCT
inlawrev-18599	791	32	texas	texas	PROPN
inlawrev-18599	791	33	fits	fit	VERB
inlawrev-18599	791	34	into	into	ADP
inlawrev-18599	791	35	the	the	DET
inlawrev-18599	791	36	trap	trap	NOUN
inlawrev-18599	791	37	for	for	ADP
inlawrev-18599	791	38	the	the	DET
inlawrev-18599	791	39	unwary	unwary	ADJ
inlawrev-18599	791	40	category.251	category.251	PROPN
inlawrev-18599	791	41	t.	t.	PROPN
inlawrev-18599	791	42	washington	washington	PROPN
inlawrev-18599	791	43	washington	washington	PROPN
inlawrev-18599	791	44	has	have	VERB
inlawrev-18599	791	45	a	a	DET
inlawrev-18599	791	46	sales	sale	NOUN
inlawrev-18599	791	47	tax	tax	NOUN
inlawrev-18599	791	48	exemption	exemption	NOUN
inlawrev-18599	791	49	for	for	ADP
inlawrev-18599	791	50	casual	casual	ADJ
inlawrev-18599	791	51	and	and	CCONJ
inlawrev-18599	791	52	isolated	isolated	ADJ
inlawrev-18599	791	53	sales	sale	NOUN
inlawrev-18599	791	54	made	make	VERB
inlawrev-18599	791	55	by	by	ADP
inlawrev-18599	791	56	persons	person	NOUN
inlawrev-18599	791	57	not	not	PART
inlawrev-18599	791	58	engaged	engage	VERB
inlawrev-18599	791	59	in	in	ADP
inlawrev-18599	791	60	the	the	DET
inlawrev-18599	791	61	business	business	NOUN
inlawrev-18599	791	62	of	of	ADP
inlawrev-18599	791	63	the	the	DET
inlawrev-18599	791	64	sold	sell	VERB
inlawrev-18599	791	65	property.252	property.252	NOUN
inlawrev-18599	791	66	however	however	ADV
inlawrev-18599	791	67	,	,	PUNCT
inlawrev-18599	791	68	the	the	DET
inlawrev-18599	791	69	exemption	exemption	NOUN
inlawrev-18599	791	70	applies	apply	VERB
inlawrev-18599	791	71	only	only	ADV
inlawrev-18599	791	72	if	if	SCONJ
inlawrev-18599	791	73	the	the	DET
inlawrev-18599	791	74	seller	seller	NOUN
inlawrev-18599	791	75	is	be	AUX
inlawrev-18599	791	76	not	not	PART
inlawrev-18599	791	77	engaged	engage	VERB
inlawrev-18599	791	78	in	in	ADP
inlawrev-18599	791	79	a	a	DET
inlawrev-18599	791	80	business	business	NOUN
inlawrev-18599	791	81	subject	subject	NOUN
inlawrev-18599	791	82	to	to	ADP
inlawrev-18599	791	83	the	the	DET
inlawrev-18599	791	84	business	business	NOUN
inlawrev-18599	791	85	and	and	CCONJ
inlawrev-18599	791	86	occupation	occupation	NOUN
inlawrev-18599	791	87	tax	tax	NOUN
inlawrev-18599	791	88	or	or	CCONJ
inlawrev-18599	791	89	the	the	DET
inlawrev-18599	791	90	public	public	ADJ
inlawrev-18599	791	91	utility	utility	NOUN
inlawrev-18599	791	92	tax.253	tax.253	NOUN
inlawrev-18599	791	93	this	this	PRON
inlawrev-18599	791	94	means	mean	VERB
inlawrev-18599	791	95	washington	washington	PROPN
inlawrev-18599	791	96	’s	’s	PART
inlawrev-18599	791	97	occasional	occasional	ADJ
inlawrev-18599	791	98	sale	sale	NOUN
inlawrev-18599	791	99	exemption	exemption	NOUN
inlawrev-18599	791	100	extends	extend	VERB
inlawrev-18599	791	101	only	only	ADV
inlawrev-18599	791	102	to	to	ADP
inlawrev-18599	791	103	sellers	seller	NOUN
inlawrev-18599	791	104	the	the	DET
inlawrev-18599	791	105	washington	washington	PROPN
inlawrev-18599	791	106	department	department	PROPN
inlawrev-18599	791	107	of	of	ADP
inlawrev-18599	791	108	revenue	revenue	NOUN
inlawrev-18599	791	109	does	do	AUX
inlawrev-18599	791	110	not	not	PART
inlawrev-18599	791	111	require	require	VERB
inlawrev-18599	791	112	to	to	PART
inlawrev-18599	791	113	be	be	AUX
inlawrev-18599	791	114	registered.254	registered.254	ADV
inlawrev-18599	791	115	further	far	ADV
inlawrev-18599	791	116	,	,	PUNCT
inlawrev-18599	791	117	even	even	ADV
inlawrev-18599	791	118	if	if	SCONJ
inlawrev-18599	791	119	the	the	DET
inlawrev-18599	791	120	occasional	occasional	ADJ
inlawrev-18599	791	121	sales	sale	NOUN
inlawrev-18599	791	122	exemption	exemption	NOUN
inlawrev-18599	791	123	applies	apply	VERB
inlawrev-18599	791	124	,	,	PUNCT
inlawrev-18599	791	125	the	the	DET
inlawrev-18599	791	126	buyer	buyer	NOUN
inlawrev-18599	791	127	generally	generally	ADV
inlawrev-18599	791	128	continues	continue	VERB
inlawrev-18599	791	129	to	to	PART
inlawrev-18599	791	130	be	be	AUX
inlawrev-18599	791	131	liable	liable	ADJ
inlawrev-18599	791	132	for	for	ADP
inlawrev-18599	791	133	the	the	DET
inlawrev-18599	791	134	payment	payment	NOUN
inlawrev-18599	791	135	of	of	ADP
inlawrev-18599	791	136	use	use	NOUN
inlawrev-18599	791	137	tax	tax	NOUN
inlawrev-18599	791	138	if	if	SCONJ
inlawrev-18599	791	139	the	the	DET
inlawrev-18599	791	140	buyer	buyer	NOUN
inlawrev-18599	791	141	uses	use	VERB
inlawrev-18599	791	142	the	the	DET
inlawrev-18599	791	143	purchased	purchase	VERB
inlawrev-18599	791	144	assets	asset	NOUN
inlawrev-18599	791	145	in	in	ADP
inlawrev-18599	791	146	washington.255	washington.255	PROPN
inlawrev-18599	791	147	effectively	effectively	ADV
inlawrev-18599	791	148	,	,	PUNCT
inlawrev-18599	791	149	this	this	PRON
inlawrev-18599	791	150	means	mean	VERB
inlawrev-18599	791	151	washington	washington	PROPN
inlawrev-18599	791	152	does	do	AUX
inlawrev-18599	791	153	not	not	PART
inlawrev-18599	791	154	have	have	VERB
inlawrev-18599	791	155	an	an	DET
inlawrev-18599	791	156	occasional	occasional	ADJ
inlawrev-18599	791	157	sale	sale	NOUN
inlawrev-18599	791	158	exemption	exemption	NOUN
inlawrev-18599	791	159	applicable	applicable	ADJ
inlawrev-18599	791	160	to	to	AUX
inlawrev-18599	791	161	asset	asset	NOUN
inlawrev-18599	791	162	sales.256	sales.256	PROPN
inlawrev-18599	791	163	thus	thus	ADV
inlawrev-18599	791	164	,	,	PUNCT
inlawrev-18599	791	165	washington	washington	PROPN
inlawrev-18599	791	166	is	be	AUX
inlawrev-18599	791	167	a	a	DET
inlawrev-18599	791	168	trap	trap	NOUN
inlawrev-18599	791	169	for	for	ADP
inlawrev-18599	791	170	the	the	DET
inlawrev-18599	791	171	unwary	unwary	ADJ
inlawrev-18599	791	172	state.257	state.257	NOUN
inlawrev-18599	791	173	u.	u.	PROPN
inlawrev-18599	791	174	wisconsin	wisconsin	PROPN
inlawrev-18599	791	175	occasional	occasional	ADJ
inlawrev-18599	791	176	sales	sale	NOUN
inlawrev-18599	791	177	are	be	AUX
inlawrev-18599	791	178	exempt	exempt	ADJ
inlawrev-18599	791	179	from	from	ADP
inlawrev-18599	791	180	wisconsin	wisconsin	PROPN
inlawrev-18599	791	181	sales	sales	PROPN
inlawrev-18599	791	182	tax.258	tax.258	PROPN
inlawrev-18599	791	183	wisconsin	wisconsin	PROPN
inlawrev-18599	791	184	has	have	VERB
inlawrev-18599	791	185	two	two	NUM
inlawrev-18599	791	186	occasional	occasional	ADJ
inlawrev-18599	791	187	sale	sale	NOUN
inlawrev-18599	791	188	exemptions	exemption	NOUN
inlawrev-18599	791	189	applicable	applicable	ADJ
inlawrev-18599	791	190	to	to	ADP
inlawrev-18599	791	191	asset	asset	NOUN
inlawrev-18599	791	192	sales.259	sales.259	NOUN
inlawrev-18599	791	193	first	first	ADV
inlawrev-18599	791	194	,	,	PUNCT
inlawrev-18599	791	195	isolated	isolated	ADJ
inlawrev-18599	791	196	and	and	CCONJ
inlawrev-18599	791	197	sporadic	sporadic	ADJ
inlawrev-18599	791	198	sales	sale	NOUN
inlawrev-18599	791	199	by	by	ADP
inlawrev-18599	791	200	sellers	seller	NOUN
inlawrev-18599	791	201	not	not	PART
inlawrev-18599	791	202	required	require	VERB
inlawrev-18599	791	203	to	to	PART
inlawrev-18599	791	204	hold	hold	VERB
inlawrev-18599	791	205	a	a	DET
inlawrev-18599	791	206	seller	seller	NOUN
inlawrev-18599	791	207	’s	’s	PART
inlawrev-18599	791	208	permit	permit	NOUN
inlawrev-18599	791	209	are	be	AUX
inlawrev-18599	791	210	exempt	exempt	ADJ
inlawrev-18599	791	211	occasional	occasional	ADJ
inlawrev-18599	791	212	sales.260	sales.260	NOUN
inlawrev-18599	791	213	the	the	DET
inlawrev-18599	791	214	term	term	NOUN
inlawrev-18599	791	215	“	"	PUNCT
inlawrev-18599	791	216	isolated	isolated	ADJ
inlawrev-18599	791	217	and	and	CCONJ
inlawrev-18599	791	218	sporadic	sporadic	ADJ
inlawrev-18599	791	219	sales	sale	NOUN
inlawrev-18599	791	220	”	"	PUNCT
inlawrev-18599	791	221	means	mean	VERB
inlawrev-18599	791	222	sales	sale	NOUN
inlawrev-18599	791	223	of	of	ADP
inlawrev-18599	791	224	tpp	tpp	PROPN
inlawrev-18599	791	225	or	or	CCONJ
inlawrev-18599	791	226	taxable	taxable	ADJ
inlawrev-18599	791	227	services	service	NOUN
inlawrev-18599	791	228	that	that	PRON
inlawrev-18599	791	229	are	be	AUX
inlawrev-18599	791	230	infrequent	infrequent	ADJ
inlawrev-18599	791	231	in	in	ADP
inlawrev-18599	791	232	relation	relation	NOUN
inlawrev-18599	791	233	to	to	ADP
inlawrev-18599	791	234	other	other	ADJ
inlawrev-18599	791	235	circumstances	circumstance	NOUN
inlawrev-18599	791	236	,	,	PUNCT
inlawrev-18599	791	237	including	include	VERB
inlawrev-18599	791	238	gross	gross	ADJ
inlawrev-18599	791	239	profit	profit	NOUN
inlawrev-18599	791	240	and	and	CCONJ
inlawrev-18599	791	241	sales	sale	NOUN
inlawrev-18599	791	242	price	price	NOUN
inlawrev-18599	791	243	,	,	PUNCT
inlawrev-18599	791	244	supporting	support	VERB
inlawrev-18599	791	245	the	the	DET
inlawrev-18599	791	246	inference	inference	NOUN
inlawrev-18599	791	247	that	that	PRON
inlawrev-18599	791	248	the	the	DET
inlawrev-18599	791	249	seller	seller	NOUN
inlawrev-18599	791	250	is	be	AUX
inlawrev-18599	791	251	not	not	PART
inlawrev-18599	791	252	in	in	ADP
inlawrev-18599	791	253	the	the	DET
inlawrev-18599	791	254	248	248	NUM
inlawrev-18599	791	255	.	.	PUNCT
inlawrev-18599	792	1	i	i	PRON
inlawrev-18599	792	2	d.	d.	PROPN
inlawrev-18599	792	3	§	§	PROPN
inlawrev-18599	792	4	3.316(b)(1	3.316(b)(1	PROPN
inlawrev-18599	792	5	)	)	PUNCT
inlawrev-18599	792	6	.	.	PUNCT
inlawrev-18599	793	1	249	249	NUM
inlawrev-18599	793	2	.	.	PUNCT
inlawrev-18599	794	1	i	i	PRON
inlawrev-18599	794	2	d.	d.	PROPN
inlawrev-18599	794	3	250	250	NUM
inlawrev-18599	794	4	.	.	PUNCT
inlawrev-18599	795	1	i	i	PRON
inlawrev-18599	795	2	d.	d.	PROPN
inlawrev-18599	795	3	§	§	PROPN
inlawrev-18599	795	4	3.316(c	3.316(c	PROPN
inlawrev-18599	795	5	)	)	PUNCT
inlawrev-18599	795	6	;	;	PUNCT
inlawrev-18599	795	7	tex	tex	PROPN
inlawrev-18599	795	8	.	.	PROPN
inlawrev-18599	795	9	tax	tax	PROPN
inlawrev-18599	795	10	code	code	PROPN
inlawrev-18599	795	11	ann	ann	PROPN
inlawrev-18599	795	12	.	.	PUNCT
inlawrev-18599	796	1	§	§	PROPN
inlawrev-18599	796	2	151.304(f	151.304(f	PROPN
inlawrev-18599	796	3	)	)	PUNCT
inlawrev-18599	796	4	(	(	PUNCT
inlawrev-18599	796	5	west	west	NOUN
inlawrev-18599	796	6	2013	2013	NUM
inlawrev-18599	796	7	)	)	PUNCT
inlawrev-18599	796	8	.	.	PUNCT
inlawrev-18599	797	1	251	251	NUM
inlawrev-18599	797	2	.	.	PUNCT
inlawrev-18599	798	1	see	see	VERB
inlawrev-18599	798	2	supra	supra	PROPN
inlawrev-18599	798	3	note	note	PROPN
inlawrev-18599	798	4	41	41	NUM
inlawrev-18599	798	5	and	and	CCONJ
inlawrev-18599	798	6	accompanying	accompany	VERB
inlawrev-18599	798	7	text	text	NOUN
inlawrev-18599	798	8	.	.	PUNCT
inlawrev-18599	799	1	252	252	NUM
inlawrev-18599	799	2	.	.	PUNCT
inlawrev-18599	800	1	see	see	VERB
inlawrev-18599	800	2	wash	wash	NOUN
inlawrev-18599	800	3	.	.	PUNCT
inlawrev-18599	801	1	rev	rev	PROPN
inlawrev-18599	801	2	.	.	PROPN
inlawrev-18599	801	3	code	code	PROPN
inlawrev-18599	801	4	ann	ann	PROPN
inlawrev-18599	801	5	.	.	PUNCT
inlawrev-18599	802	1	§	§	PROPN
inlawrev-18599	802	2	82.12.020(1)(a	82.12.020(1)(a	NUM
inlawrev-18599	802	3	)	)	PUNCT
inlawrev-18599	802	4	(	(	PUNCT
inlawrev-18599	802	5	west	west	NOUN
inlawrev-18599	802	6	2014	2014	NUM
inlawrev-18599	802	7	)	)	PUNCT
inlawrev-18599	802	8	;	;	PUNCT
inlawrev-18599	803	1	wash	wash	NOUN
inlawrev-18599	803	2	.	.	PUNCT
inlawrev-18599	804	1	admin	admin	PROPN
inlawrev-18599	804	2	.	.	PUNCT
inlawrev-18599	805	1	code	code	PROPN
inlawrev-18599	805	2	§	§	PROPN
inlawrev-18599	805	3	45820	45820	NUM
inlawrev-18599	805	4	-	-	SYM
inlawrev-18599	805	5	106	106	NUM
inlawrev-18599	805	6	(	(	PUNCT
inlawrev-18599	805	7	2014	2014	NUM
inlawrev-18599	805	8	)	)	PUNCT
inlawrev-18599	805	9	.	.	PUNCT
inlawrev-18599	806	1	253	253	NUM
inlawrev-18599	806	2	.	.	X
inlawrev-18599	806	3	wash	wash	NOUN
inlawrev-18599	806	4	.	.	PUNCT
inlawrev-18599	807	1	rev	rev	PROPN
inlawrev-18599	807	2	.	.	PROPN
inlawrev-18599	807	3	code	code	PROPN
inlawrev-18599	807	4	ann	ann	PROPN
inlawrev-18599	807	5	.	.	PUNCT
inlawrev-18599	808	1	§	§	PROPN
inlawrev-18599	808	2	82.08.0251	82.08.0251	PROPN
inlawrev-18599	808	3	(	(	PUNCT
inlawrev-18599	808	4	west	west	NOUN
inlawrev-18599	808	5	2014	2014	NUM
inlawrev-18599	808	6	)	)	PUNCT
inlawrev-18599	808	7	.	.	PUNCT
inlawrev-18599	809	1	254	254	NUM
inlawrev-18599	809	2	.	.	PUNCT
inlawrev-18599	810	1	see	see	VERB
inlawrev-18599	810	2	wash	wash	NOUN
inlawrev-18599	810	3	.	.	PUNCT
inlawrev-18599	811	1	rev	rev	PROPN
inlawrev-18599	811	2	.	.	PROPN
inlawrev-18599	811	3	code	code	PROPN
inlawrev-18599	811	4	ann	ann	PROPN
inlawrev-18599	811	5	.	.	PUNCT
inlawrev-18599	812	1	§	§	PROPN
inlawrev-18599	812	2	82.12.020(1)(a	82.12.020(1)(a	NUM
inlawrev-18599	812	3	)	)	PUNCT
inlawrev-18599	812	4	(	(	PUNCT
inlawrev-18599	812	5	west	west	NOUN
inlawrev-18599	812	6	2014	2014	NUM
inlawrev-18599	812	7	)	)	PUNCT
inlawrev-18599	812	8	;	;	PUNCT
inlawrev-18599	813	1	wash	wash	NOUN
inlawrev-18599	813	2	.	.	PUNCT
inlawrev-18599	814	1	rev	rev	PROPN
inlawrev-18599	814	2	.	.	PROPN
inlawrev-18599	814	3	code	code	PROPN
inlawrev-18599	814	4	ann	ann	PROPN
inlawrev-18599	814	5	.	.	PUNCT
inlawrev-18599	815	1	§	§	PROPN
inlawrev-18599	815	2	82.08.0251	82.08.0251	PROPN
inlawrev-18599	815	3	(	(	PUNCT
inlawrev-18599	815	4	west	west	NOUN
inlawrev-18599	815	5	2014	2014	NUM
inlawrev-18599	815	6	)	)	PUNCT
inlawrev-18599	815	7	;	;	PUNCT
inlawrev-18599	815	8	wash	wash	NOUN
inlawrev-18599	815	9	.	.	PUNCT
inlawrev-18599	816	1	admin	admin	PROPN
inlawrev-18599	816	2	.	.	PUNCT
inlawrev-18599	817	1	code	code	PROPN
inlawrev-18599	817	2	§	§	PROPN
inlawrev-18599	817	3	458	458	NUM
inlawrev-18599	817	4	-	-	SYM
inlawrev-18599	817	5	20	20	NUM
inlawrev-18599	817	6	-	-	SYM
inlawrev-18599	817	7	106	106	NUM
inlawrev-18599	817	8	(	(	PUNCT
inlawrev-18599	817	9	2014	2014	NUM
inlawrev-18599	817	10	)	)	PUNCT
inlawrev-18599	817	11	.	.	PUNCT
inlawrev-18599	818	1	255	255	X
inlawrev-18599	818	2	.	.	PUNCT
inlawrev-18599	819	1	see	see	VERB
inlawrev-18599	819	2	wash	wash	NOUN
inlawrev-18599	819	3	.	.	PUNCT
inlawrev-18599	820	1	rev	rev	PROPN
inlawrev-18599	820	2	.	.	PROPN
inlawrev-18599	820	3	code	code	PROPN
inlawrev-18599	820	4	ann	ann	PROPN
inlawrev-18599	820	5	.	.	PUNCT
inlawrev-18599	821	1	§	§	PROPN
inlawrev-18599	821	2	82.08.0251	82.08.0251	PROPN
inlawrev-18599	821	3	(	(	PUNCT
inlawrev-18599	821	4	west	west	NOUN
inlawrev-18599	821	5	2014	2014	NUM
inlawrev-18599	821	6	)	)	PUNCT
inlawrev-18599	821	7	;	;	PUNCT
inlawrev-18599	821	8	see	see	VERB
inlawrev-18599	821	9	also	also	ADV
inlawrev-18599	821	10	stern	stern	ADJ
inlawrev-18599	821	11	,	,	PUNCT
inlawrev-18599	821	12	supra	supra	ADJ
inlawrev-18599	821	13	note	note	NOUN
inlawrev-18599	821	14	24	24	NUM
inlawrev-18599	821	15	,	,	PUNCT
inlawrev-18599	821	16	at	at	ADP
inlawrev-18599	821	17	77	77	NUM
inlawrev-18599	821	18	.	.	PUNCT
inlawrev-18599	822	1	256	256	NUM
inlawrev-18599	822	2	.	.	PUNCT
inlawrev-18599	822	3	see	see	VERB
inlawrev-18599	822	4	stern	stern	ADJ
inlawrev-18599	822	5	,	,	PUNCT
inlawrev-18599	822	6	supra	supra	ADJ
inlawrev-18599	822	7	note	note	NOUN
inlawrev-18599	822	8	24	24	NUM
inlawrev-18599	822	9	,	,	PUNCT
inlawrev-18599	822	10	at	at	ADP
inlawrev-18599	822	11	77	77	NUM
inlawrev-18599	822	12	.	.	PUNCT
inlawrev-18599	823	1	257	257	NUM
inlawrev-18599	823	2	.	.	PUNCT
inlawrev-18599	824	1	see	see	VERB
inlawrev-18599	824	2	also	also	ADV
inlawrev-18599	824	3	ria	ria	PROPN
inlawrev-18599	824	4	checkpoint	checkpoint	NOUN
inlawrev-18599	824	5	,	,	PUNCT
inlawrev-18599	824	6	supra	supra	PROPN
inlawrev-18599	824	7	note	note	PROPN
inlawrev-18599	824	8	72	72	NUM
inlawrev-18599	824	9	;	;	PUNCT
inlawrev-18599	824	10	stern	stern	ADJ
inlawrev-18599	824	11	,	,	PUNCT
inlawrev-18599	824	12	supra	supra	ADJ
inlawrev-18599	824	13	note	note	NOUN
inlawrev-18599	824	14	24	24	NUM
inlawrev-18599	824	15	,	,	PUNCT
inlawrev-18599	824	16	at	at	ADP
inlawrev-18599	824	17	77	77	NUM
inlawrev-18599	824	18	.	.	PUNCT
inlawrev-18599	824	19	258	258	NUM
inlawrev-18599	824	20	.	.	PUNCT
inlawrev-18599	825	1	see	see	VERB
inlawrev-18599	825	2	wis	wis	PROPN
inlawrev-18599	825	3	.	.	PUNCT
inlawrev-18599	826	1	stat	stat	PROPN
inlawrev-18599	826	2	.	.	PUNCT
inlawrev-18599	827	1	ann	ann	PROPN
inlawrev-18599	827	2	.	.	PUNCT
inlawrev-18599	828	1	§	§	PROPN
inlawrev-18599	828	2	77.54(7)(a	77.54(7)(a	NUM
inlawrev-18599	828	3	)	)	PUNCT
inlawrev-18599	828	4	(	(	PUNCT
inlawrev-18599	828	5	west	west	NOUN
inlawrev-18599	828	6	2013	2013	NUM
inlawrev-18599	828	7	)	)	PUNCT
inlawrev-18599	828	8	.	.	PUNCT
inlawrev-18599	829	1	259	259	X
inlawrev-18599	829	2	.	.	PUNCT
inlawrev-18599	829	3	see	see	VERB
inlawrev-18599	829	4	wis	wis	PROPN
inlawrev-18599	829	5	.	.	PUNCT
inlawrev-18599	830	1	admin	admin	PROPN
inlawrev-18599	830	2	.	.	PUNCT
inlawrev-18599	830	3	code	code	PROPN
inlawrev-18599	830	4	tax	tax	NOUN
inlawrev-18599	830	5	§	§	PROPN
inlawrev-18599	830	6	11.33	11.33	NUM
inlawrev-18599	830	7	(	(	PUNCT
inlawrev-18599	830	8	2014	2014	NUM
inlawrev-18599	830	9	)	)	PUNCT
inlawrev-18599	830	10	;	;	PUNCT
inlawrev-18599	830	11	wis	wis	PROPN
inlawrev-18599	830	12	.	.	PUNCT
inlawrev-18599	831	1	admin	admin	PROPN
inlawrev-18599	831	2	.	.	PUNCT
inlawrev-18599	831	3	code	code	PROPN
inlawrev-18599	831	4	tax	tax	NOUN
inlawrev-18599	831	5	§	§	PROPN
inlawrev-18599	831	6	11.34	11.34	NUM
inlawrev-18599	831	7	(	(	PUNCT
inlawrev-18599	831	8	2014	2014	NUM
inlawrev-18599	831	9	)	)	PUNCT
inlawrev-18599	831	10	.	.	PUNCT
inlawrev-18599	832	1	260	260	NUM
inlawrev-18599	832	2	.	.	PUNCT
inlawrev-18599	832	3	see	see	VERB
inlawrev-18599	832	4	wis	wis	PROPN
inlawrev-18599	832	5	.	.	PUNCT
inlawrev-18599	833	1	stat	stat	PROPN
inlawrev-18599	833	2	.	.	PUNCT
inlawrev-18599	834	1	ann	ann	PROPN
inlawrev-18599	834	2	.	.	PUNCT
inlawrev-18599	835	1	§	§	PROPN
inlawrev-18599	835	2	77.51(9)(a	77.51(9)(a	NUM
inlawrev-18599	835	3	)	)	PUNCT
inlawrev-18599	835	4	(	(	PUNCT
inlawrev-18599	835	5	west	west	NOUN
inlawrev-18599	835	6	2013	2013	NUM
inlawrev-18599	835	7	)	)	PUNCT
inlawrev-18599	835	8	.	.	PUNCT
inlawrev-18599	836	1	584	584	NUM
inlawrev-18599	836	2	indiana	indiana	PROPN
inlawrev-18599	836	3	law	law	PROPN
inlawrev-18599	836	4	review	review	NOUN
inlawrev-18599	836	5	[	[	X
inlawrev-18599	836	6	vol	vol	NOUN
inlawrev-18599	836	7	.	.	PUNCT
inlawrev-18599	837	1	48:551	48:551	NUM
inlawrev-18599	837	2	business	business	NOUN
inlawrev-18599	837	3	of	of	ADP
inlawrev-18599	837	4	selling	sell	VERB
inlawrev-18599	837	5	the	the	DET
inlawrev-18599	837	6	tpp	tpp	NOUN
inlawrev-18599	837	7	or	or	CCONJ
inlawrev-18599	837	8	taxable	taxable	ADJ
inlawrev-18599	837	9	services.261	services.261	NOUN
inlawrev-18599	837	10	however	however	ADV
inlawrev-18599	837	11	,	,	PUNCT
inlawrev-18599	837	12	this	this	DET
inlawrev-18599	837	13	first	first	ADJ
inlawrev-18599	837	14	type	type	NOUN
inlawrev-18599	837	15	of	of	ADP
inlawrev-18599	837	16	occasional	occasional	ADJ
inlawrev-18599	837	17	sale	sale	NOUN
inlawrev-18599	837	18	exemption	exemption	NOUN
inlawrev-18599	837	19	will	will	AUX
inlawrev-18599	837	20	not	not	PART
inlawrev-18599	837	21	apply	apply	VERB
inlawrev-18599	837	22	if	if	SCONJ
inlawrev-18599	837	23	the	the	DET
inlawrev-18599	837	24	seller	seller	NOUN
inlawrev-18599	837	25	holds	hold	VERB
inlawrev-18599	837	26	a	a	DET
inlawrev-18599	837	27	seller	seller	NOUN
inlawrev-18599	837	28	’s	’s	PART
inlawrev-18599	837	29	permit.262	permit.262	NOUN
inlawrev-18599	837	30	a	a	DET
inlawrev-18599	837	31	possible	possible	ADJ
inlawrev-18599	837	32	way	way	NOUN
inlawrev-18599	837	33	to	to	PART
inlawrev-18599	837	34	satisfy	satisfy	VERB
inlawrev-18599	837	35	the	the	DET
inlawrev-18599	837	36	occasional	occasional	ADJ
inlawrev-18599	837	37	sale	sale	NOUN
inlawrev-18599	837	38	requirements	requirement	NOUN
inlawrev-18599	837	39	,	,	PUNCT
inlawrev-18599	837	40	even	even	ADV
inlawrev-18599	837	41	if	if	SCONJ
inlawrev-18599	837	42	the	the	DET
inlawrev-18599	837	43	seller	seller	NOUN
inlawrev-18599	837	44	has	have	VERB
inlawrev-18599	837	45	a	a	DET
inlawrev-18599	837	46	seller	seller	NOUN
inlawrev-18599	837	47	’s	’s	PART
inlawrev-18599	837	48	permit	permit	NOUN
inlawrev-18599	837	49	,	,	PUNCT
inlawrev-18599	837	50	is	be	AUX
inlawrev-18599	837	51	for	for	SCONJ
inlawrev-18599	837	52	the	the	DET
inlawrev-18599	837	53	seller	seller	NOUN
inlawrev-18599	837	54	to	to	PART
inlawrev-18599	837	55	surrender	surrender	VERB
inlawrev-18599	837	56	the	the	DET
inlawrev-18599	837	57	permit	permit	NOUN
inlawrev-18599	837	58	the	the	DET
inlawrev-18599	837	59	day	day	NOUN
inlawrev-18599	837	60	before	before	ADP
inlawrev-18599	837	61	the	the	DET
inlawrev-18599	837	62	sale	sale	NOUN
inlawrev-18599	837	63	and	and	CCONJ
inlawrev-18599	837	64	not	not	PART
inlawrev-18599	837	65	operate	operate	VERB
inlawrev-18599	837	66	any	any	DET
inlawrev-18599	837	67	business	business	NOUN
inlawrev-18599	837	68	requiring	require	VERB
inlawrev-18599	837	69	a	a	DET
inlawrev-18599	837	70	permit	permit	NOUN
inlawrev-18599	837	71	after	after	ADP
inlawrev-18599	837	72	surrender.263	surrender.263	PRON
inlawrev-18599	837	73	while	while	SCONJ
inlawrev-18599	837	74	this	this	DET
inlawrev-18599	837	75	solution	solution	NOUN
inlawrev-18599	837	76	may	may	AUX
inlawrev-18599	837	77	be	be	AUX
inlawrev-18599	837	78	workable	workable	ADJ
inlawrev-18599	837	79	in	in	ADP
inlawrev-18599	837	80	some	some	DET
inlawrev-18599	837	81	situations	situation	NOUN
inlawrev-18599	837	82	,	,	PUNCT
inlawrev-18599	837	83	it	it	PRON
inlawrev-18599	837	84	would	would	AUX
inlawrev-18599	837	85	not	not	PART
inlawrev-18599	837	86	be	be	AUX
inlawrev-18599	837	87	workable	workable	ADJ
inlawrev-18599	837	88	in	in	ADP
inlawrev-18599	837	89	an	an	DET
inlawrev-18599	837	90	asset	asset	NOUN
inlawrev-18599	837	91	sale	sale	NOUN
inlawrev-18599	837	92	where	where	SCONJ
inlawrev-18599	837	93	the	the	DET
inlawrev-18599	837	94	seller	seller	NOUN
inlawrev-18599	837	95	is	be	AUX
inlawrev-18599	837	96	selling	sell	VERB
inlawrev-18599	837	97	one	one	NUM
inlawrev-18599	837	98	of	of	ADP
inlawrev-18599	837	99	multiple	multiple	ADJ
inlawrev-18599	837	100	businesses	business	NOUN
inlawrev-18599	837	101	and	and	CCONJ
inlawrev-18599	837	102	the	the	DET
inlawrev-18599	837	103	business(es	business(es	NOUN
inlawrev-18599	837	104	)	)	PUNCT
inlawrev-18599	837	105	not	not	PART
inlawrev-18599	837	106	being	be	AUX
inlawrev-18599	837	107	sold	sell	VERB
inlawrev-18599	837	108	by	by	ADP
inlawrev-18599	837	109	the	the	DET
inlawrev-18599	837	110	seller	seller	NOUN
inlawrev-18599	837	111	require	require	VERB
inlawrev-18599	837	112	the	the	DET
inlawrev-18599	837	113	seller	seller	NOUN
inlawrev-18599	837	114	to	to	PART
inlawrev-18599	837	115	hold	hold	VERB
inlawrev-18599	837	116	a	a	DET
inlawrev-18599	837	117	seller	seller	NOUN
inlawrev-18599	837	118	’s	’s	PART
inlawrev-18599	837	119	permit.264	permit.264	NOUN
inlawrev-18599	837	120	moreover	moreover	ADV
inlawrev-18599	837	121	,	,	PUNCT
inlawrev-18599	837	122	an	an	DET
inlawrev-18599	837	123	administrative	administrative	ADJ
inlawrev-18599	837	124	rule	rule	NOUN
inlawrev-18599	837	125	imposes	impose	VERB
inlawrev-18599	837	126	a	a	DET
inlawrev-18599	837	127	$	$	SYM
inlawrev-18599	837	128	1000	1000	NUM
inlawrev-18599	837	129	gross	gross	ADJ
inlawrev-18599	837	130	receipt	receipt	NOUN
inlawrev-18599	837	131	calendar	calendar	NOUN
inlawrev-18599	837	132	year	year	NOUN
inlawrev-18599	837	133	limit	limit	NOUN
inlawrev-18599	837	134	on	on	ADP
inlawrev-18599	837	135	occasional	occasional	ADJ
inlawrev-18599	837	136	sales	sale	NOUN
inlawrev-18599	837	137	engaged	engage	VERB
inlawrev-18599	837	138	in	in	ADP
inlawrev-18599	837	139	by	by	ADP
inlawrev-18599	837	140	sellers	seller	NOUN
inlawrev-18599	837	141	that	that	PRON
inlawrev-18599	837	142	do	do	AUX
inlawrev-18599	837	143	not	not	PART
inlawrev-18599	837	144	have	have	VERB
inlawrev-18599	837	145	,	,	PUNCT
inlawrev-18599	837	146	and	and	CCONJ
inlawrev-18599	837	147	are	be	AUX
inlawrev-18599	837	148	not	not	PART
inlawrev-18599	837	149	required	require	VERB
inlawrev-18599	837	150	to	to	PART
inlawrev-18599	837	151	have	have	VERB
inlawrev-18599	837	152	,	,	PUNCT
inlawrev-18599	837	153	a	a	DET
inlawrev-18599	837	154	seller	seller	NOUN
inlawrev-18599	837	155	’s	’s	PART
inlawrev-18599	837	156	permit.265	permit.265	NOUN
inlawrev-18599	837	157	this	this	DET
inlawrev-18599	837	158	$	$	SYM
inlawrev-18599	837	159	1000	1000	NUM
inlawrev-18599	837	160	gross	gross	ADJ
inlawrev-18599	837	161	receipts	receipt	NOUN
inlawrev-18599	837	162	limitation	limitation	NOUN
inlawrev-18599	837	163	would	would	AUX
inlawrev-18599	837	164	foreclose	foreclose	VERB
inlawrev-18599	837	165	the	the	DET
inlawrev-18599	837	166	occasional	occasional	ADJ
inlawrev-18599	837	167	sale	sale	NOUN
inlawrev-18599	837	168	exemption	exemption	NOUN
inlawrev-18599	837	169	from	from	ADP
inlawrev-18599	837	170	applying	apply	VERB
inlawrev-18599	837	171	to	to	ADP
inlawrev-18599	837	172	most	most	ADJ
inlawrev-18599	837	173	,	,	PUNCT
inlawrev-18599	837	174	if	if	SCONJ
inlawrev-18599	837	175	not	not	PART
inlawrev-18599	837	176	all	all	PRON
inlawrev-18599	837	177	,	,	PUNCT
inlawrev-18599	837	178	asset	asset	NOUN
inlawrev-18599	837	179	sales.266	sales.266	NOUN
inlawrev-18599	837	180	however	however	ADV
inlawrev-18599	837	181	,	,	PUNCT
inlawrev-18599	837	182	there	there	PRON
inlawrev-18599	837	183	is	be	VERB
inlawrev-18599	837	184	another	another	DET
inlawrev-18599	837	185	occasional	occasional	ADJ
inlawrev-18599	837	186	sale	sale	NOUN
inlawrev-18599	837	187	exemption	exemption	NOUN
inlawrev-18599	837	188	that	that	PRON
inlawrev-18599	837	189	is	be	AUX
inlawrev-18599	837	190	set	set	VERB
inlawrev-18599	837	191	forth	forth	ADP
inlawrev-18599	837	192	in	in	ADP
inlawrev-18599	837	193	section	section	NOUN
inlawrev-18599	837	194	11.34(3)(b	11.34(3)(b	NUM
inlawrev-18599	837	195	)	)	PUNCT
inlawrev-18599	837	196	of	of	ADP
inlawrev-18599	837	197	the	the	DET
inlawrev-18599	837	198	wisconsin	wisconsin	PROPN
inlawrev-18599	837	199	administrative	administrative	PROPN
inlawrev-18599	837	200	rules	rule	NOUN
inlawrev-18599	837	201	that	that	PRON
inlawrev-18599	837	202	makes	make	VERB
inlawrev-18599	837	203	the	the	DET
inlawrev-18599	837	204	occasional	occasional	ADJ
inlawrev-18599	837	205	sale	sale	NOUN
inlawrev-18599	837	206	exemption	exemption	NOUN
inlawrev-18599	837	207	available	available	ADJ
inlawrev-18599	837	208	if	if	SCONJ
inlawrev-18599	837	209	the	the	DET
inlawrev-18599	837	210	following	follow	VERB
inlawrev-18599	837	211	requirements	requirement	NOUN
inlawrev-18599	837	212	are	be	AUX
inlawrev-18599	837	213	satisfied	satisfied	ADJ
inlawrev-18599	837	214	:	:	PUNCT
inlawrev-18599	837	215	(	(	PUNCT
inlawrev-18599	837	216	1	1	X
inlawrev-18599	837	217	)	)	PUNCT
inlawrev-18599	837	218	the	the	DET
inlawrev-18599	837	219	sale	sale	NOUN
inlawrev-18599	837	220	involves	involve	VERB
inlawrev-18599	837	221	tpp	tpp	PROPN
inlawrev-18599	837	222	(	(	PUNCT
inlawrev-18599	837	223	other	other	ADJ
inlawrev-18599	837	224	than	than	ADP
inlawrev-18599	837	225	inventory	inventory	NOUN
inlawrev-18599	837	226	)	)	PUNCT
inlawrev-18599	837	227	previously	previously	ADV
inlawrev-18599	837	228	used	use	VERB
inlawrev-18599	837	229	by	by	ADP
inlawrev-18599	837	230	the	the	DET
inlawrev-18599	837	231	seller	seller	NOUN
inlawrev-18599	837	232	in	in	ADP
inlawrev-18599	837	233	the	the	DET
inlawrev-18599	837	234	conduct	conduct	NOUN
inlawrev-18599	837	235	of	of	ADP
inlawrev-18599	837	236	a	a	DET
inlawrev-18599	837	237	trade	trade	NOUN
inlawrev-18599	837	238	or	or	CCONJ
inlawrev-18599	837	239	business	business	NOUN
inlawrev-18599	837	240	at	at	ADP
inlawrev-18599	837	241	a	a	DET
inlawrev-18599	837	242	location	location	NOUN
inlawrev-18599	837	243	;	;	PUNCT
inlawrev-18599	837	244	and	and	CCONJ
inlawrev-18599	837	245	(	(	PUNCT
inlawrev-18599	837	246	2	2	X
inlawrev-18599	837	247	)	)	PUNCT
inlawrev-18599	837	248	the	the	DET
inlawrev-18599	837	249	sale	sale	NOUN
inlawrev-18599	837	250	occurs	occur	VERB
inlawrev-18599	837	251	after	after	SCONJ
inlawrev-18599	837	252	the	the	DET
inlawrev-18599	837	253	seller	seller	NOUN
inlawrev-18599	837	254	“	"	PUNCT
inlawrev-18599	837	255	ceased	cease	VERB
inlawrev-18599	837	256	actively	actively	ADV
inlawrev-18599	837	257	operating	operate	VERB
inlawrev-18599	837	258	in	in	ADP
inlawrev-18599	837	259	the	the	DET
inlawrev-18599	837	260	regular	regular	ADJ
inlawrev-18599	837	261	course	course	NOUN
inlawrev-18599	837	262	of	of	ADP
inlawrev-18599	837	263	business	business	NOUN
inlawrev-18599	837	264	as	as	ADP
inlawrev-18599	837	265	a	a	DET
inlawrev-18599	837	266	seller	seller	NOUN
inlawrev-18599	837	267	of	of	ADP
inlawrev-18599	837	268	tangible	tangible	ADJ
inlawrev-18599	837	269	personal	personal	ADJ
inlawrev-18599	837	270	property	property	NOUN
inlawrev-18599	837	271	,	,	PUNCT
inlawrev-18599	837	272	items	item	NOUN
inlawrev-18599	837	273	,	,	PUNCT
inlawrev-18599	837	274	property	property	NOUN
inlawrev-18599	837	275	,	,	PUNCT
inlawrev-18599	837	276	”	"	PUNCT
inlawrev-18599	837	277	certain	certain	ADJ
inlawrev-18599	837	278	other	other	ADJ
inlawrev-18599	837	279	goods	good	NOUN
inlawrev-18599	837	280	,	,	PUNCT
inlawrev-18599	837	281	or	or	CCONJ
inlawrev-18599	837	282	taxable	taxable	ADJ
inlawrev-18599	837	283	services267	services267	NOUN
inlawrev-18599	837	284	at	at	ADP
inlawrev-18599	837	285	that	that	DET
inlawrev-18599	837	286	location.268	location.268	PROPN
inlawrev-18599	837	287	although	although	SCONJ
inlawrev-18599	837	288	this	this	DET
inlawrev-18599	837	289	exemption	exemption	NOUN
inlawrev-18599	837	290	allows	allow	VERB
inlawrev-18599	837	291	the	the	DET
inlawrev-18599	837	292	seller	seller	NOUN
inlawrev-18599	837	293	to	to	PART
inlawrev-18599	837	294	hold	hold	VERB
inlawrev-18599	837	295	a	a	DET
inlawrev-18599	837	296	seller	seller	NOUN
inlawrev-18599	837	297	’s	’s	PART
inlawrev-18599	837	298	permit	permit	NOUN
inlawrev-18599	837	299	at	at	ADP
inlawrev-18599	837	300	the	the	DET
inlawrev-18599	837	301	time	time	NOUN
inlawrev-18599	837	302	of	of	ADP
inlawrev-18599	837	303	sale	sale	NOUN
inlawrev-18599	837	304	,	,	PUNCT
inlawrev-18599	837	305	the	the	DET
inlawrev-18599	837	306	exemption	exemption	NOUN
inlawrev-18599	837	307	will	will	AUX
inlawrev-18599	837	308	apply	apply	VERB
inlawrev-18599	837	309	only	only	ADV
inlawrev-18599	837	310	if	if	SCONJ
inlawrev-18599	837	311	the	the	DET
inlawrev-18599	837	312	sale	sale	NOUN
inlawrev-18599	837	313	of	of	ADP
inlawrev-18599	837	314	the	the	DET
inlawrev-18599	837	315	subject	subject	NOUN
inlawrev-18599	837	316	business	business	NOUN
inlawrev-18599	837	317	occurs	occur	VERB
inlawrev-18599	837	318	after	after	SCONJ
inlawrev-18599	837	319	the	the	DET
inlawrev-18599	837	320	seller	seller	NOUN
inlawrev-18599	837	321	ceases	cease	VERB
inlawrev-18599	837	322	operating	operate	VERB
inlawrev-18599	837	323	such	such	ADJ
inlawrev-18599	837	324	sold	sell	VERB
inlawrev-18599	837	325	business.269	business.269	NOUN
inlawrev-18599	837	326	what	what	PRON
inlawrev-18599	837	327	constitutes	constitute	VERB
inlawrev-18599	837	328	“	"	PUNCT
inlawrev-18599	837	329	ceasing	cease	VERB
inlawrev-18599	837	330	business	business	NOUN
inlawrev-18599	837	331	”	"	PUNCT
inlawrev-18599	837	332	is	be	AUX
inlawrev-18599	837	333	not	not	PART
inlawrev-18599	837	334	entirely	entirely	ADV
inlawrev-18599	837	335	clear	clear	ADJ
inlawrev-18599	837	336	under	under	ADP
inlawrev-18599	837	337	the	the	DET
inlawrev-18599	837	338	regulations.270	regulations.270	PROPN
inlawrev-18599	837	339	this	this	DET
inlawrev-18599	837	340	requirement	requirement	NOUN
inlawrev-18599	837	341	is	be	AUX
inlawrev-18599	837	342	a	a	DET
inlawrev-18599	837	343	deviation	deviation	NOUN
inlawrev-18599	837	344	from	from	ADP
inlawrev-18599	837	345	the	the	DET
inlawrev-18599	837	346	model	model	NOUN
inlawrev-18599	837	347	baseline	baseline	NOUN
inlawrev-18599	837	348	exemption	exemption	NOUN
inlawrev-18599	837	349	and	and	CCONJ
inlawrev-18599	837	350	could	could	AUX
inlawrev-18599	837	351	be	be	AUX
inlawrev-18599	837	352	a	a	DET
inlawrev-18599	837	353	trap	trap	NOUN
inlawrev-18599	837	354	for	for	ADP
inlawrev-18599	837	355	the	the	DET
inlawrev-18599	837	356	unwary.271	unwary.271	PROPN
inlawrev-18599	837	357	261	261	NUM
inlawrev-18599	837	358	.	.	PUNCT
inlawrev-18599	838	1	see	see	VERB
inlawrev-18599	838	2	i	i	PRON
inlawrev-18599	838	3	d.	d.	PROPN
inlawrev-18599	838	4	;	;	PUNCT
inlawrev-18599	838	5	see	see	VERB
inlawrev-18599	838	6	also	also	ADV
inlawrev-18599	838	7	wis	wis	PRON
inlawrev-18599	838	8	.	.	PUNCT
inlawrev-18599	839	1	admin	admin	PROPN
inlawrev-18599	839	2	.	.	PUNCT
inlawrev-18599	839	3	code	code	PROPN
inlawrev-18599	839	4	tax	tax	NOUN
inlawrev-18599	839	5	§	§	PROPN
inlawrev-18599	839	6	11.33	11.33	NUM
inlawrev-18599	839	7	(	(	PUNCT
inlawrev-18599	839	8	2014	2014	NUM
inlawrev-18599	839	9	)	)	PUNCT
inlawrev-18599	839	10	;	;	PUNCT
inlawrev-18599	839	11	wis	wis	PROPN
inlawrev-18599	839	12	.	.	PUNCT
inlawrev-18599	840	1	dep’t	dep’t	PROPN
inlawrev-18599	840	2	.	.	PUNCT
inlawrev-18599	841	1	rev	rev	PROPN
inlawrev-18599	841	2	.	.	PROPN
inlawrev-18599	841	3	tax	tax	NOUN
inlawrev-18599	841	4	bulletin	bulletin	NOUN
inlawrev-18599	841	5	no	no	INTJ
inlawrev-18599	841	6	.	.	PROPN
inlawrev-18599	842	1	122	122	NUM
inlawrev-18599	842	2	(	(	PUNCT
inlawrev-18599	842	3	oct	oct	PROPN
inlawrev-18599	842	4	.	.	PROPN
inlawrev-18599	842	5	1	1	NUM
inlawrev-18599	842	6	,	,	PUNCT
inlawrev-18599	842	7	2000	2000	NUM
inlawrev-18599	842	8	)	)	PUNCT
inlawrev-18599	842	9	.	.	PUNCT
inlawrev-18599	843	1	262	262	NUM
inlawrev-18599	843	2	.	.	PUNCT
inlawrev-18599	843	3	wis	wis	PROPN
inlawrev-18599	843	4	.	.	PUNCT
inlawrev-18599	844	1	stat	stat	PROPN
inlawrev-18599	844	2	.	.	PUNCT
inlawrev-18599	845	1	ann	ann	PROPN
inlawrev-18599	845	2	.	.	PUNCT
inlawrev-18599	846	1	§	§	PROPN
inlawrev-18599	846	2	77.51(9)(a	77.51(9)(a	NUM
inlawrev-18599	846	3	)	)	PUNCT
inlawrev-18599	846	4	(	(	PUNCT
inlawrev-18599	846	5	west	west	NOUN
inlawrev-18599	846	6	2013	2013	NUM
inlawrev-18599	846	7	)	)	PUNCT
inlawrev-18599	846	8	.	.	PUNCT
inlawrev-18599	847	1	263	263	NUM
inlawrev-18599	847	2	.	.	PUNCT
inlawrev-18599	848	1	see	see	VERB
inlawrev-18599	848	2	three	three	NUM
inlawrev-18599	848	3	lions	lion	NOUN
inlawrev-18599	848	4	supper	supper	NOUN
inlawrev-18599	848	5	club	club	NOUN
inlawrev-18599	848	6	,	,	PUNCT
inlawrev-18599	848	7	ltd	ltd	PROPN
inlawrev-18599	848	8	.	.	PROPN
inlawrev-18599	848	9	v.	v.	PROPN
inlawrev-18599	848	10	wisconsin	wisconsin	PROPN
inlawrev-18599	848	11	,	,	PUNCT
inlawrev-18599	848	12	241	241	NUM
inlawrev-18599	848	13	n.w.2d	n.w.2d	ADP
inlawrev-18599	848	14	190	190	NUM
inlawrev-18599	848	15	,	,	PUNCT
inlawrev-18599	848	16	192	192	NUM
inlawrev-18599	848	17	(	(	PUNCT
inlawrev-18599	848	18	wis	wis	PROPN
inlawrev-18599	848	19	.	.	PROPN
inlawrev-18599	848	20	1976	1976	NUM
inlawrev-18599	848	21	)	)	PUNCT
inlawrev-18599	848	22	.	.	PUNCT
inlawrev-18599	849	1	264	264	X
inlawrev-18599	849	2	.	.	PUNCT
inlawrev-18599	850	1	see	see	VERB
inlawrev-18599	850	2	wis	wis	PROPN
inlawrev-18599	850	3	.	.	PUNCT
inlawrev-18599	851	1	admin	admin	PROPN
inlawrev-18599	851	2	.	.	PUNCT
inlawrev-18599	851	3	code	code	PROPN
inlawrev-18599	851	4	tax	tax	NOUN
inlawrev-18599	851	5	§	§	PROPN
inlawrev-18599	851	6	11.34	11.34	NUM
inlawrev-18599	851	7	(	(	PUNCT
inlawrev-18599	851	8	2014	2014	NUM
inlawrev-18599	851	9	)	)	PUNCT
inlawrev-18599	851	10	.	.	PUNCT
inlawrev-18599	852	1	265	265	NUM
inlawrev-18599	852	2	.	.	PUNCT
inlawrev-18599	853	1	wis	wis	VERB
inlawrev-18599	853	2	.	.	PUNCT
inlawrev-18599	854	1	admin	admin	PROPN
inlawrev-18599	854	2	.	.	PUNCT
inlawrev-18599	854	3	code	code	PROPN
inlawrev-18599	854	4	tax	tax	NOUN
inlawrev-18599	854	5	§	§	PROPN
inlawrev-18599	854	6	11.33(4)(f	11.33(4)(f	NUM
inlawrev-18599	854	7	)	)	PUNCT
inlawrev-18599	854	8	(	(	PUNCT
inlawrev-18599	854	9	2014	2014	NUM
inlawrev-18599	854	10	)	)	PUNCT
inlawrev-18599	854	11	.	.	PUNCT
inlawrev-18599	855	1	266	266	NUM
inlawrev-18599	855	2	.	.	PUNCT
inlawrev-18599	856	1	i	i	PRON
inlawrev-18599	856	2	d.	d.	PROPN
inlawrev-18599	856	3	267	267	NUM
inlawrev-18599	856	4	.	.	PUNCT
inlawrev-18599	857	1	use	use	NOUN
inlawrev-18599	857	2	of	of	ADP
inlawrev-18599	857	3	the	the	DET
inlawrev-18599	857	4	term	term	NOUN
inlawrev-18599	857	5	“	"	PUNCT
inlawrev-18599	857	6	taxable	taxable	ADJ
inlawrev-18599	857	7	services	service	NOUN
inlawrev-18599	857	8	”	"	PUNCT
inlawrev-18599	857	9	begs	beg	VERB
inlawrev-18599	857	10	the	the	DET
inlawrev-18599	857	11	question	question	NOUN
inlawrev-18599	857	12	whether	whether	SCONJ
inlawrev-18599	857	13	the	the	DET
inlawrev-18599	857	14	exemption	exemption	NOUN
inlawrev-18599	857	15	applies	apply	VERB
inlawrev-18599	857	16	to	to	ADP
inlawrev-18599	857	17	an	an	DET
inlawrev-18599	857	18	asset	asset	NOUN
inlawrev-18599	857	19	sale	sale	NOUN
inlawrev-18599	857	20	involving	involve	VERB
inlawrev-18599	857	21	a	a	DET
inlawrev-18599	857	22	seller	seller	NOUN
inlawrev-18599	857	23	that	that	PRON
inlawrev-18599	857	24	engages	engage	VERB
inlawrev-18599	857	25	in	in	ADP
inlawrev-18599	857	26	non	non	ADJ
inlawrev-18599	857	27	-	-	ADJ
inlawrev-18599	857	28	taxable	taxable	ADJ
inlawrev-18599	857	29	services	service	NOUN
inlawrev-18599	857	30	,	,	PUNCT
inlawrev-18599	857	31	such	such	ADJ
inlawrev-18599	857	32	as	as	ADP
inlawrev-18599	857	33	a	a	DET
inlawrev-18599	857	34	law	law	NOUN
inlawrev-18599	857	35	firm	firm	NOUN
inlawrev-18599	857	36	.	.	PUNCT
inlawrev-18599	858	1	268	268	NUM
inlawrev-18599	858	2	.	.	PUNCT
inlawrev-18599	859	1	wis	wis	PROPN
inlawrev-18599	859	2	.	.	PUNCT
inlawrev-18599	860	1	admin	admin	PROPN
inlawrev-18599	860	2	.	.	PUNCT
inlawrev-18599	860	3	code	code	PROPN
inlawrev-18599	860	4	tax	tax	NOUN
inlawrev-18599	860	5	§	§	PROPN
inlawrev-18599	860	6	11.34(3)(b	11.34(3)(b	NUM
inlawrev-18599	860	7	)	)	PUNCT
inlawrev-18599	860	8	(	(	PUNCT
inlawrev-18599	860	9	2014	2014	NUM
inlawrev-18599	860	10	)	)	PUNCT
inlawrev-18599	860	11	.	.	PUNCT
inlawrev-18599	861	1	269	269	NUM
inlawrev-18599	861	2	.	.	PUNCT
inlawrev-18599	862	1	see	see	VERB
inlawrev-18599	862	2	carrion	carrion	PROPN
inlawrev-18599	862	3	corp	corp	PROPN
inlawrev-18599	862	4	.	.	PROPN
inlawrev-18599	863	1	v.	v.	ADP
inlawrev-18599	863	2	wis	wis	PROPN
inlawrev-18599	863	3	.	.	PUNCT
inlawrev-18599	864	1	dep’t	dep’t	NOUN
inlawrev-18599	864	2	of	of	ADP
inlawrev-18599	864	3	rev	rev	PROPN
inlawrev-18599	864	4	.	.	PROPN
inlawrev-18599	864	5	,	,	PUNCT
inlawrev-18599	864	6	507	507	NUM
inlawrev-18599	864	7	n.w.2d	n.w.2d	ADP
inlawrev-18599	864	8	356	356	NUM
inlawrev-18599	864	9	,	,	PUNCT
inlawrev-18599	864	10	361	361	NUM
inlawrev-18599	864	11	(	(	PUNCT
inlawrev-18599	864	12	wis	wis	PROPN
inlawrev-18599	864	13	.	.	PUNCT
inlawrev-18599	865	1	ct	ct	PROPN
inlawrev-18599	865	2	.	.	PUNCT
inlawrev-18599	866	1	app	app	PROPN
inlawrev-18599	866	2	.	.	PROPN
inlawrev-18599	866	3	1993	1993	NUM
inlawrev-18599	866	4	)	)	PUNCT
inlawrev-18599	867	1	(	(	PUNCT
inlawrev-18599	867	2	holding	hold	VERB
inlawrev-18599	867	3	that	that	DET
inlawrev-18599	867	4	occasional	occasional	ADJ
inlawrev-18599	867	5	sale	sale	NOUN
inlawrev-18599	867	6	exemption	exemption	NOUN
inlawrev-18599	867	7	did	do	AUX
inlawrev-18599	867	8	not	not	PART
inlawrev-18599	867	9	apply	apply	VERB
inlawrev-18599	867	10	to	to	ADP
inlawrev-18599	867	11	the	the	DET
inlawrev-18599	867	12	sale	sale	NOUN
inlawrev-18599	867	13	of	of	ADP
inlawrev-18599	867	14	two	two	NUM
inlawrev-18599	867	15	laundry	laundry	ADJ
inlawrev-18599	867	16	businesses	business	NOUN
inlawrev-18599	867	17	because	because	SCONJ
inlawrev-18599	867	18	seller	seller	NOUN
inlawrev-18599	867	19	did	do	AUX
inlawrev-18599	867	20	not	not	PART
inlawrev-18599	867	21	surrender	surrender	VERB
inlawrev-18599	867	22	its	its	PRON
inlawrev-18599	867	23	permit	permit	NOUN
inlawrev-18599	867	24	prior	prior	ADV
inlawrev-18599	867	25	to	to	ADP
inlawrev-18599	867	26	completion	completion	NOUN
inlawrev-18599	867	27	of	of	ADP
inlawrev-18599	867	28	the	the	DET
inlawrev-18599	867	29	sales	sale	NOUN
inlawrev-18599	867	30	and	and	CCONJ
inlawrev-18599	867	31	it	it	PRON
inlawrev-18599	867	32	made	make	VERB
inlawrev-18599	867	33	table	table	NOUN
inlawrev-18599	867	34	retail	retail	ADJ
inlawrev-18599	867	35	sales	sale	NOUN
inlawrev-18599	867	36	after	after	ADP
inlawrev-18599	867	37	sale	sale	NOUN
inlawrev-18599	867	38	of	of	ADP
inlawrev-18599	867	39	one	one	NUM
inlawrev-18599	867	40	of	of	ADP
inlawrev-18599	867	41	the	the	DET
inlawrev-18599	867	42	businesses	business	NOUN
inlawrev-18599	867	43	)	)	PUNCT
inlawrev-18599	867	44	.	.	PUNCT
inlawrev-18599	868	1	270	270	NUM
inlawrev-18599	868	2	.	.	PUNCT
inlawrev-18599	868	3	wis	wis	PROPN
inlawrev-18599	868	4	.	.	PUNCT
inlawrev-18599	869	1	admin	admin	PROPN
inlawrev-18599	869	2	.	.	PUNCT
inlawrev-18599	869	3	code	code	PROPN
inlawrev-18599	869	4	tax	tax	NOUN
inlawrev-18599	869	5	§	§	PROPN
inlawrev-18599	869	6	11.34(3)(a	11.34(3)(a	NUM
inlawrev-18599	869	7	)	)	PUNCT
inlawrev-18599	869	8	(	(	PUNCT
inlawrev-18599	869	9	2014	2014	NUM
inlawrev-18599	869	10	)	)	PUNCT
inlawrev-18599	869	11	.	.	PUNCT
inlawrev-18599	870	1	271	271	NUM
inlawrev-18599	870	2	.	.	X
inlawrev-18599	871	1	see	see	VERB
inlawrev-18599	871	2	supra	supra	PROPN
inlawrev-18599	871	3	note	note	PROPN
inlawrev-18599	871	4	41	41	NUM
inlawrev-18599	871	5	and	and	CCONJ
inlawrev-18599	871	6	accompanying	accompany	VERB
inlawrev-18599	871	7	text	text	NOUN
inlawrev-18599	871	8	.	.	PUNCT
inlawrev-18599	872	1	2015	2015	NUM
inlawrev-18599	872	2	]	]	PUNCT
inlawrev-18599	872	3	asset	asset	NOUN
inlawrev-18599	872	4	acquisitions	acquisition	NOUN
inlawrev-18599	872	5	585	585	NUM
inlawrev-18599	872	6	v.	v.	ADP
inlawrev-18599	872	7	wyoming	wyoming	PROPN
inlawrev-18599	872	8	wyoming	wyoming	PROPN
inlawrev-18599	872	9	does	do	AUX
inlawrev-18599	872	10	not	not	PART
inlawrev-18599	872	11	have	have	VERB
inlawrev-18599	872	12	an	an	DET
inlawrev-18599	872	13	occasional	occasional	ADJ
inlawrev-18599	872	14	sale	sale	NOUN
inlawrev-18599	872	15	exemption	exemption	NOUN
inlawrev-18599	872	16	applicable	applicable	ADJ
inlawrev-18599	872	17	to	to	ADP
inlawrev-18599	872	18	asset	asset	NOUN
inlawrev-18599	872	19	sales	sale	NOUN
inlawrev-18599	872	20	,	,	PUNCT
inlawrev-18599	872	21	but	but	CCONJ
inlawrev-18599	872	22	it	it	PRON
inlawrev-18599	872	23	does	do	AUX
inlawrev-18599	872	24	have	have	VERB
inlawrev-18599	872	25	an	an	DET
inlawrev-18599	872	26	exclusion	exclusion	NOUN
inlawrev-18599	872	27	from	from	ADP
inlawrev-18599	872	28	the	the	DET
inlawrev-18599	872	29	definition	definition	NOUN
inlawrev-18599	872	30	of	of	ADP
inlawrev-18599	872	31	the	the	DET
inlawrev-18599	872	32	term	term	NOUN
inlawrev-18599	872	33	“	"	PUNCT
inlawrev-18599	872	34	sale	sale	NOUN
inlawrev-18599	872	35	”	"	PUNCT
inlawrev-18599	872	36	that	that	PRON
inlawrev-18599	872	37	could	could	AUX
inlawrev-18599	872	38	apply.272	apply.272	VERB
inlawrev-18599	872	39	more	more	ADV
inlawrev-18599	872	40	specifically	specifically	ADV
inlawrev-18599	872	41	,	,	PUNCT
inlawrev-18599	872	42	wyoming	wyoming	NOUN
inlawrev-18599	872	43	does	do	AUX
inlawrev-18599	872	44	not	not	PART
inlawrev-18599	872	45	impose	impose	VERB
inlawrev-18599	872	46	sales	sale	NOUN
inlawrev-18599	872	47	tax	tax	NOUN
inlawrev-18599	872	48	on	on	ADP
inlawrev-18599	872	49	[	[	X
inlawrev-18599	872	50	t]he	t]he	ADJ
inlawrev-18599	872	51	sale	sale	NOUN
inlawrev-18599	872	52	of	of	ADP
inlawrev-18599	872	53	a	a	DET
inlawrev-18599	872	54	business	business	NOUN
inlawrev-18599	872	55	entity	entity	NOUN
inlawrev-18599	872	56	when	when	SCONJ
inlawrev-18599	872	57	sold	sell	VERB
inlawrev-18599	872	58	to	to	ADP
inlawrev-18599	872	59	a	a	DET
inlawrev-18599	872	60	purchaser	purchaser	NOUN
inlawrev-18599	872	61	of	of	ADP
inlawrev-18599	872	62	all	all	PRON
inlawrev-18599	872	63	or	or	CCONJ
inlawrev-18599	872	64	not	not	PART
inlawrev-18599	872	65	less	less	ADJ
inlawrev-18599	872	66	than	than	ADP
inlawrev-18599	872	67	eighty	eighty	NUM
inlawrev-18599	872	68	percent	percent	NOUN
inlawrev-18599	872	69	(	(	PUNCT
inlawrev-18599	872	70	80	80	NUM
inlawrev-18599	872	71	%	%	NOUN
inlawrev-18599	872	72	)	)	PUNCT
inlawrev-18599	872	73	of	of	ADP
inlawrev-18599	872	74	the	the	DET
inlawrev-18599	872	75	value	value	NOUN
inlawrev-18599	872	76	of	of	ADP
inlawrev-18599	872	77	all	all	PRON
inlawrev-18599	872	78	of	of	ADP
inlawrev-18599	872	79	the	the	DET
inlawrev-18599	872	80	assets	asset	NOUN
inlawrev-18599	872	81	which	which	PRON
inlawrev-18599	872	82	are	be	AUX
inlawrev-18599	872	83	located	locate	VERB
inlawrev-18599	872	84	in	in	ADP
inlawrev-18599	872	85	this	this	DET
inlawrev-18599	872	86	state	state	NOUN
inlawrev-18599	872	87	of	of	ADP
inlawrev-18599	872	88	the	the	DET
inlawrev-18599	872	89	business	business	NOUN
inlawrev-18599	872	90	entity	entity	NOUN
inlawrev-18599	872	91	when	when	SCONJ
inlawrev-18599	872	92	the	the	DET
inlawrev-18599	872	93	purchaser	purchaser	NOUN
inlawrev-18599	872	94	continues	continue	VERB
inlawrev-18599	872	95	to	to	PART
inlawrev-18599	872	96	use	use	VERB
inlawrev-18599	872	97	the	the	DET
inlawrev-18599	872	98	tangible	tangible	ADJ
inlawrev-18599	872	99	personal	personal	ADJ
inlawrev-18599	872	100	property	property	NOUN
inlawrev-18599	872	101	in	in	ADP
inlawrev-18599	872	102	the	the	DET
inlawrev-18599	872	103	operation	operation	NOUN
inlawrev-18599	872	104	of	of	ADP
inlawrev-18599	872	105	an	an	DET
inlawrev-18599	872	106	ongoing	ongoing	ADJ
inlawrev-18599	872	107	business	business	NOUN
inlawrev-18599	872	108	entity	entity	NOUN
inlawrev-18599	872	109	in	in	ADP
inlawrev-18599	872	110	this	this	DET
inlawrev-18599	872	111	state.273	state.273	NOUN
inlawrev-18599	872	112	the	the	DET
inlawrev-18599	872	113	term	term	NOUN
inlawrev-18599	872	114	“	"	PUNCT
inlawrev-18599	872	115	business	business	NOUN
inlawrev-18599	872	116	entity	entity	NOUN
inlawrev-18599	872	117	”	"	PUNCT
inlawrev-18599	872	118	means	mean	NOUN
inlawrev-18599	872	119	,	,	PUNCT
inlawrev-18599	872	120	“	"	PUNCT
inlawrev-18599	872	121	an	an	DET
inlawrev-18599	872	122	individual	individual	ADJ
inlawrev-18599	872	123	,	,	PUNCT
inlawrev-18599	872	124	partnership	partnership	NOUN
inlawrev-18599	872	125	,	,	PUNCT
inlawrev-18599	872	126	corporation	corporation	NOUN
inlawrev-18599	872	127	,	,	PUNCT
inlawrev-18599	872	128	corporate	corporate	ADJ
inlawrev-18599	872	129	division	division	NOUN
inlawrev-18599	872	130	,	,	PUNCT
inlawrev-18599	872	131	joint	joint	ADJ
inlawrev-18599	872	132	stock	stock	NOUN
inlawrev-18599	872	133	company	company	NOUN
inlawrev-18599	872	134	or	or	CCONJ
inlawrev-18599	872	135	any	any	DET
inlawrev-18599	872	136	other	other	ADJ
inlawrev-18599	872	137	association	association	NOUN
inlawrev-18599	872	138	or	or	CCONJ
inlawrev-18599	872	139	entity	entity	NOUN
inlawrev-18599	872	140	,	,	PUNCT
inlawrev-18599	872	141	public	public	ADJ
inlawrev-18599	872	142	or	or	CCONJ
inlawrev-18599	872	143	private	private	ADJ
inlawrev-18599	872	144	,	,	PUNCT
inlawrev-18599	872	145	or	or	CCONJ
inlawrev-18599	872	146	separate	separate	ADJ
inlawrev-18599	872	147	business	business	NOUN
inlawrev-18599	872	148	unit	unit	NOUN
inlawrev-18599	872	149	thereof	thereof	ADV
inlawrev-18599	872	150	.	.	PUNCT
inlawrev-18599	873	1	”274	”274	NOUN
inlawrev-18599	873	2	three	three	NUM
inlawrev-18599	873	3	conditions	condition	NOUN
inlawrev-18599	873	4	are	be	AUX
inlawrev-18599	873	5	imposed	impose	VERB
inlawrev-18599	873	6	in	in	ADP
inlawrev-18599	873	7	order	order	NOUN
inlawrev-18599	873	8	for	for	SCONJ
inlawrev-18599	873	9	this	this	DET
inlawrev-18599	873	10	exclusion	exclusion	NOUN
inlawrev-18599	873	11	to	to	PART
inlawrev-18599	873	12	apply	apply	VERB
inlawrev-18599	873	13	:	:	PUNCT
inlawrev-18599	873	14	(	(	PUNCT
inlawrev-18599	873	15	1	1	X
inlawrev-18599	873	16	)	)	PUNCT
inlawrev-18599	873	17	the	the	DET
inlawrev-18599	873	18	sale	sale	NOUN
inlawrev-18599	873	19	must	must	AUX
inlawrev-18599	873	20	involve	involve	VERB
inlawrev-18599	873	21	the	the	DET
inlawrev-18599	873	22	sale	sale	NOUN
inlawrev-18599	873	23	of	of	ADP
inlawrev-18599	873	24	all	all	DET
inlawrev-18599	873	25	or	or	CCONJ
inlawrev-18599	873	26	not	not	PART
inlawrev-18599	873	27	less	less	ADJ
inlawrev-18599	873	28	than	than	ADP
inlawrev-18599	873	29	eighty	eighty	NUM
inlawrev-18599	873	30	percent	percent	NOUN
inlawrev-18599	873	31	of	of	ADP
inlawrev-18599	873	32	the	the	DET
inlawrev-18599	873	33	value	value	NOUN
inlawrev-18599	873	34	of	of	ADP
inlawrev-18599	873	35	all	all	PRON
inlawrev-18599	873	36	of	of	ADP
inlawrev-18599	873	37	the	the	DET
inlawrev-18599	873	38	business	business	NOUN
inlawrev-18599	873	39	entity	entity	NOUN
inlawrev-18599	873	40	’s	’s	PART
inlawrev-18599	873	41	assets	asset	NOUN
inlawrev-18599	873	42	located	locate	VERB
inlawrev-18599	873	43	in	in	ADP
inlawrev-18599	873	44	wyoming;275	wyoming;275	PROPN
inlawrev-18599	873	45	(	(	PUNCT
inlawrev-18599	873	46	2	2	X
inlawrev-18599	873	47	)	)	PUNCT
inlawrev-18599	873	48	the	the	DET
inlawrev-18599	873	49	buyer	buyer	NOUN
inlawrev-18599	873	50	must	must	AUX
inlawrev-18599	873	51	continue	continue	VERB
inlawrev-18599	873	52	to	to	PART
inlawrev-18599	873	53	use	use	VERB
inlawrev-18599	873	54	the	the	DET
inlawrev-18599	873	55	acquired	acquire	VERB
inlawrev-18599	873	56	assets	asset	NOUN
inlawrev-18599	873	57	in	in	ADP
inlawrev-18599	873	58	the	the	DET
inlawrev-18599	873	59	operating	operating	NOUN
inlawrev-18599	873	60	of	of	ADP
inlawrev-18599	873	61	an	an	DET
inlawrev-18599	873	62	ongoing	ongoing	ADJ
inlawrev-18599	873	63	business	business	NOUN
inlawrev-18599	873	64	entity	entity	NOUN
inlawrev-18599	873	65	in	in	ADP
inlawrev-18599	873	66	wyoming	wyoming	PROPN
inlawrev-18599	873	67	;	;	PUNCT
inlawrev-18599	873	68	and	and	CCONJ
inlawrev-18599	873	69	(	(	PUNCT
inlawrev-18599	873	70	3	3	X
inlawrev-18599	873	71	)	)	PUNCT
inlawrev-18599	873	72	the	the	DET
inlawrev-18599	873	73	seller	seller	NOUN
inlawrev-18599	873	74	must	must	AUX
inlawrev-18599	873	75	have	have	AUX
inlawrev-18599	873	76	paid	pay	VERB
inlawrev-18599	873	77	sales	sale	NOUN
inlawrev-18599	873	78	tax	tax	NOUN
inlawrev-18599	873	79	on	on	ADP
inlawrev-18599	873	80	the	the	DET
inlawrev-18599	873	81	tpp	tpp	PROPN
inlawrev-18599	873	82	transferred	transfer	VERB
inlawrev-18599	873	83	in	in	ADP
inlawrev-18599	873	84	the	the	DET
inlawrev-18599	873	85	sale.276	sale.276	NOUN
inlawrev-18599	873	86	because	because	SCONJ
inlawrev-18599	873	87	these	these	DET
inlawrev-18599	873	88	requirements	requirement	NOUN
inlawrev-18599	873	89	are	be	AUX
inlawrev-18599	873	90	deviations	deviation	NOUN
inlawrev-18599	873	91	from	from	ADP
inlawrev-18599	873	92	the	the	DET
inlawrev-18599	873	93	baseline	baseline	PROPN
inlawrev-18599	873	94	model	model	NOUN
inlawrev-18599	873	95	exemption	exemption	NOUN
inlawrev-18599	873	96	,	,	PUNCT
inlawrev-18599	873	97	wyoming	wyoming	PROPN
inlawrev-18599	873	98	is	be	AUX
inlawrev-18599	873	99	a	a	DET
inlawrev-18599	873	100	trap	trap	NOUN
inlawrev-18599	873	101	for	for	ADP
inlawrev-18599	873	102	the	the	DET
inlawrev-18599	873	103	unwary	unwary	ADJ
inlawrev-18599	873	104	state.277	state.277	PROPN
inlawrev-18599	873	105	iii	iii	NOUN
inlawrev-18599	873	106	.	.	PUNCT
inlawrev-18599	874	1	observations	observation	NOUN
inlawrev-18599	874	2	and	and	CCONJ
inlawrev-18599	874	3	policy	policy	NOUN
inlawrev-18599	874	4	considerations	consideration	NOUN
inlawrev-18599	874	5	this	this	DET
inlawrev-18599	874	6	part	part	NOUN
inlawrev-18599	874	7	examines	examine	VERB
inlawrev-18599	874	8	whether	whether	SCONJ
inlawrev-18599	874	9	there	there	PRON
inlawrev-18599	874	10	are	be	VERB
inlawrev-18599	874	11	policy	policy	NOUN
inlawrev-18599	874	12	reasons	reason	NOUN
inlawrev-18599	874	13	that	that	PRON
inlawrev-18599	874	14	justify	justify	VERB
inlawrev-18599	874	15	the	the	DET
inlawrev-18599	874	16	trap	trap	NOUN
inlawrev-18599	874	17	for	for	ADP
inlawrev-18599	874	18	the	the	DET
inlawrev-18599	874	19	unwary	unwary	ADJ
inlawrev-18599	874	20	states	state	NOUN
inlawrev-18599	874	21	having	have	VERB
inlawrev-18599	874	22	narrow	narrow	ADJ
inlawrev-18599	874	23	,	,	PUNCT
inlawrev-18599	874	24	cumbersome	cumbersome	ADJ
inlawrev-18599	874	25	,	,	PUNCT
inlawrev-18599	874	26	or	or	CCONJ
inlawrev-18599	874	27	counterintuitive	counterintuitive	ADJ
inlawrev-18599	874	28	requirements	requirement	NOUN
inlawrev-18599	874	29	,	,	PUNCT
inlawrev-18599	874	30	or	or	CCONJ
inlawrev-18599	874	31	no	no	DET
inlawrev-18599	874	32	occasional	occasional	ADJ
inlawrev-18599	874	33	sale	sale	NOUN
inlawrev-18599	874	34	exemption	exemption	NOUN
inlawrev-18599	874	35	at	at	ADP
inlawrev-18599	874	36	all.278	all.278	NOUN
inlawrev-18599	874	37	in	in	ADP
inlawrev-18599	874	38	addition	addition	NOUN
inlawrev-18599	874	39	,	,	PUNCT
inlawrev-18599	874	40	along	along	ADP
inlawrev-18599	874	41	with	with	ADP
inlawrev-18599	874	42	analyzing	analyze	VERB
inlawrev-18599	874	43	policy	policy	NOUN
inlawrev-18599	874	44	justifications	justification	NOUN
inlawrev-18599	874	45	,	,	PUNCT
inlawrev-18599	874	46	this	this	DET
inlawrev-18599	874	47	part	part	NOUN
inlawrev-18599	874	48	also	also	ADV
inlawrev-18599	874	49	examines	examine	VERB
inlawrev-18599	874	50	in	in	ADP
inlawrev-18599	874	51	more	more	ADJ
inlawrev-18599	874	52	detail	detail	NOUN
inlawrev-18599	874	53	the	the	DET
inlawrev-18599	874	54	ramifications	ramification	NOUN
inlawrev-18599	874	55	of	of	ADP
inlawrev-18599	874	56	the	the	DET
inlawrev-18599	874	57	narrow	narrow	ADJ
inlawrev-18599	874	58	,	,	PUNCT
inlawrev-18599	874	59	cumbersome	cumbersome	ADJ
inlawrev-18599	874	60	,	,	PUNCT
inlawrev-18599	874	61	and	and	CCONJ
inlawrev-18599	874	62	counterintuitive	counterintuitive	ADJ
inlawrev-18599	874	63	requirements	requirement	NOUN
inlawrev-18599	874	64	of	of	ADP
inlawrev-18599	874	65	the	the	DET
inlawrev-18599	874	66	subject	subject	ADJ
inlawrev-18599	874	67	states	state	NOUN
inlawrev-18599	874	68	.	.	PUNCT
inlawrev-18599	875	1	in	in	ADP
inlawrev-18599	875	2	order	order	NOUN
inlawrev-18599	875	3	to	to	PART
inlawrev-18599	875	4	analyze	analyze	VERB
inlawrev-18599	875	5	the	the	DET
inlawrev-18599	875	6	policy	policy	NOUN
inlawrev-18599	875	7	justifications	justification	NOUN
inlawrev-18599	875	8	,	,	PUNCT
inlawrev-18599	875	9	if	if	SCONJ
inlawrev-18599	875	10	any	any	PRON
inlawrev-18599	875	11	,	,	PUNCT
inlawrev-18599	875	12	it	it	PRON
inlawrev-18599	875	13	is	be	AUX
inlawrev-18599	875	14	first	first	ADV
inlawrev-18599	875	15	necessary	necessary	ADJ
inlawrev-18599	875	16	to	to	ADP
inlawrev-18599	875	17	272	272	NUM
inlawrev-18599	875	18	.	.	PUNCT
inlawrev-18599	876	1	see	see	VERB
inlawrev-18599	876	2	wyo	wyo	PROPN
inlawrev-18599	876	3	.	.	PROPN
inlawrev-18599	876	4	stat	stat	PROPN
inlawrev-18599	876	5	.	.	PUNCT
inlawrev-18599	877	1	ann	ann	PROPN
inlawrev-18599	877	2	.	.	PUNCT
inlawrev-18599	878	1	§	§	PROPN
inlawrev-18599	878	2	39	39	NUM
inlawrev-18599	878	3	-	-	SYM
inlawrev-18599	878	4	15	15	NUM
inlawrev-18599	878	5	-	-	PUNCT
inlawrev-18599	878	6	101(a)(vii)(m	101(a)(vii)(m	NUM
inlawrev-18599	878	7	)	)	PUNCT
inlawrev-18599	878	8	(	(	PUNCT
inlawrev-18599	878	9	west	west	NOUN
inlawrev-18599	878	10	2014	2014	NUM
inlawrev-18599	878	11	)	)	PUNCT
inlawrev-18599	878	12	.	.	PUNCT
inlawrev-18599	879	1	273	273	NUM
inlawrev-18599	879	2	.	.	PUNCT
inlawrev-18599	880	1	i	i	PRON
inlawrev-18599	880	2	d.	d.	PROPN
inlawrev-18599	880	3	274	274	NUM
inlawrev-18599	880	4	.	.	PUNCT
inlawrev-18599	881	1	see	see	VERB
inlawrev-18599	881	2	i	i	PRON
inlawrev-18599	881	3	d.	d.	PROPN
inlawrev-18599	881	4	the	the	DET
inlawrev-18599	881	5	wyoming	wyoming	PROPN
inlawrev-18599	881	6	department	department	PROPN
inlawrev-18599	881	7	of	of	ADP
inlawrev-18599	881	8	revenue	revenue	NOUN
inlawrev-18599	881	9	has	have	AUX
inlawrev-18599	881	10	stated	state	VERB
inlawrev-18599	881	11	that	that	SCONJ
inlawrev-18599	881	12	it	it	PRON
inlawrev-18599	881	13	considers	consider	VERB
inlawrev-18599	881	14	a	a	DET
inlawrev-18599	881	15	limited	limited	ADJ
inlawrev-18599	881	16	liability	liability	NOUN
inlawrev-18599	881	17	company	company	NOUN
inlawrev-18599	881	18	to	to	PART
inlawrev-18599	881	19	be	be	AUX
inlawrev-18599	881	20	included	include	VERB
inlawrev-18599	881	21	within	within	ADP
inlawrev-18599	881	22	the	the	DET
inlawrev-18599	881	23	definition	definition	NOUN
inlawrev-18599	881	24	of	of	ADP
inlawrev-18599	881	25	“	"	PUNCT
inlawrev-18599	881	26	business	business	NOUN
inlawrev-18599	881	27	entity	entity	NOUN
inlawrev-18599	881	28	.	.	PUNCT
inlawrev-18599	881	29	”	"	PUNCT
inlawrev-18599	882	1	see	see	VERB
inlawrev-18599	882	2	also	also	ADV
inlawrev-18599	882	3	wyo	wyo	PROPN
inlawrev-18599	882	4	.	.	PUNCT
inlawrev-18599	882	5	dep’t	dep’t	PROPN
inlawrev-18599	882	6	of	of	ADP
inlawrev-18599	882	7	revenue	revenue	NOUN
inlawrev-18599	882	8	,	,	PUNCT
inlawrev-18599	882	9	wyoming	wyoming	NOUN
inlawrev-18599	882	10	sales	sale	NOUN
inlawrev-18599	882	11	and	and	CCONJ
inlawrev-18599	882	12	use	use	VERB
inlawrev-18599	882	13	tax	tax	NOUN
inlawrev-18599	882	14	bulletins	bulletin	NOUN
inlawrev-18599	882	15	no	no	INTJ
inlawrev-18599	882	16	.	.	NOUN
inlawrev-18599	882	17	14	14	NUM
inlawrev-18599	882	18	(	(	PUNCT
inlawrev-18599	882	19	2014	2014	NUM
inlawrev-18599	882	20	)	)	PUNCT
inlawrev-18599	882	21	.	.	PUNCT
inlawrev-18599	883	1	275	275	NUM
inlawrev-18599	883	2	.	.	PUNCT
inlawrev-18599	884	1	the	the	DET
inlawrev-18599	884	2	wyoming	wyoming	PROPN
inlawrev-18599	884	3	department	department	PROPN
inlawrev-18599	884	4	of	of	ADP
inlawrev-18599	884	5	revenue	revenue	NOUN
inlawrev-18599	884	6	requires	require	VERB
inlawrev-18599	884	7	that	that	SCONJ
inlawrev-18599	884	8	an	an	DET
inlawrev-18599	884	9	owner	owner	NOUN
inlawrev-18599	884	10	submit	submit	VERB
inlawrev-18599	884	11	a	a	DET
inlawrev-18599	884	12	balance	balance	NOUN
inlawrev-18599	884	13	sheet	sheet	NOUN
inlawrev-18599	884	14	to	to	ADP
inlawrev-18599	884	15	its	its	PRON
inlawrev-18599	884	16	office	office	NOUN
inlawrev-18599	884	17	reflecting	reflect	VERB
inlawrev-18599	884	18	the	the	DET
inlawrev-18599	884	19	value	value	NOUN
inlawrev-18599	884	20	of	of	ADP
inlawrev-18599	884	21	all	all	DET
inlawrev-18599	884	22	assets	asset	NOUN
inlawrev-18599	884	23	of	of	ADP
inlawrev-18599	884	24	the	the	DET
inlawrev-18599	884	25	business	business	NOUN
inlawrev-18599	884	26	sold	sell	VERB
inlawrev-18599	884	27	in	in	ADP
inlawrev-18599	884	28	order	order	NOUN
inlawrev-18599	884	29	to	to	PART
inlawrev-18599	884	30	determine	determine	VERB
inlawrev-18599	884	31	if	if	SCONJ
inlawrev-18599	884	32	the	the	DET
inlawrev-18599	884	33	eighty	eighty	NUM
inlawrev-18599	884	34	percent	percent	NOUN
inlawrev-18599	884	35	test	test	NOUN
inlawrev-18599	884	36	has	have	AUX
inlawrev-18599	884	37	been	be	AUX
inlawrev-18599	884	38	satisfied	satisfied	ADJ
inlawrev-18599	884	39	.	.	PUNCT
inlawrev-18599	885	1	see	see	VERB
inlawrev-18599	885	2	wyo	wyo	PROPN
inlawrev-18599	885	3	.	.	PUNCT
inlawrev-18599	885	4	dep’t	dep’t	PROPN
inlawrev-18599	885	5	of	of	ADP
inlawrev-18599	885	6	revenue	revenue	NOUN
inlawrev-18599	886	1	,	,	PUNCT
inlawrev-18599	886	2	supra	supra	PROPN
inlawrev-18599	886	3	note	note	NOUN
inlawrev-18599	886	4	274	274	NUM
inlawrev-18599	886	5	.	.	PUNCT
inlawrev-18599	887	1	the	the	DET
inlawrev-18599	887	2	wyoming	wyoming	PROPN
inlawrev-18599	887	3	department	department	PROPN
inlawrev-18599	887	4	of	of	ADP
inlawrev-18599	887	5	revenue	revenue	NOUN
inlawrev-18599	887	6	will	will	AUX
inlawrev-18599	887	7	also	also	ADV
inlawrev-18599	887	8	review	review	VERB
inlawrev-18599	887	9	the	the	DET
inlawrev-18599	887	10	asset	asset	NOUN
inlawrev-18599	887	11	purchase	purchase	NOUN
inlawrev-18599	887	12	agreement	agreement	NOUN
inlawrev-18599	887	13	and	and	CCONJ
inlawrev-18599	887	14	any	any	DET
inlawrev-18599	887	15	other	other	ADJ
inlawrev-18599	887	16	transaction	transaction	NOUN
inlawrev-18599	887	17	documents	document	NOUN
inlawrev-18599	887	18	in	in	ADP
inlawrev-18599	887	19	determining	determine	VERB
inlawrev-18599	887	20	whether	whether	SCONJ
inlawrev-18599	887	21	the	the	DET
inlawrev-18599	887	22	eighty	eighty	NUM
inlawrev-18599	887	23	percent	percent	NOUN
inlawrev-18599	887	24	requirements	requirement	NOUN
inlawrev-18599	887	25	has	have	AUX
inlawrev-18599	887	26	been	be	AUX
inlawrev-18599	887	27	met	meet	VERB
inlawrev-18599	887	28	.	.	PUNCT
inlawrev-18599	888	1	see	see	VERB
inlawrev-18599	888	2	i	i	PRON
inlawrev-18599	888	3	d.	d.	PROPN
inlawrev-18599	888	4	it	it	PRON
inlawrev-18599	888	5	is	be	AUX
inlawrev-18599	888	6	unclear	unclear	ADJ
inlawrev-18599	888	7	whether	whether	SCONJ
inlawrev-18599	888	8	the	the	DET
inlawrev-18599	888	9	wyoming	wyoming	PROPN
inlawrev-18599	888	10	department	department	PROPN
inlawrev-18599	888	11	of	of	ADP
inlawrev-18599	888	12	revenue	revenue	NOUN
inlawrev-18599	888	13	requires	require	VERB
inlawrev-18599	888	14	that	that	SCONJ
inlawrev-18599	888	15	the	the	DET
inlawrev-18599	888	16	balance	balance	NOUN
inlawrev-18599	888	17	sheet	sheet	NOUN
inlawrev-18599	888	18	and	and	CCONJ
inlawrev-18599	888	19	transaction	transaction	NOUN
inlawrev-18599	888	20	documents	document	NOUN
inlawrev-18599	888	21	be	be	AUX
inlawrev-18599	888	22	reviewed	review	VERB
inlawrev-18599	888	23	prior	prior	ADV
inlawrev-18599	888	24	to	to	ADP
inlawrev-18599	888	25	or	or	CCONJ
inlawrev-18599	888	26	after	after	ADP
inlawrev-18599	888	27	the	the	DET
inlawrev-18599	888	28	subject	subject	NOUN
inlawrev-18599	888	29	sale	sale	NOUN
inlawrev-18599	888	30	.	.	PUNCT
inlawrev-18599	889	1	276	276	NUM
inlawrev-18599	889	2	.	.	PUNCT
inlawrev-18599	890	1	i	i	PRON
inlawrev-18599	890	2	d.	d.	PROPN
inlawrev-18599	890	3	277	277	NUM
inlawrev-18599	890	4	.	.	PUNCT
inlawrev-18599	891	1	see	see	VERB
inlawrev-18599	891	2	supra	supra	PROPN
inlawrev-18599	891	3	note	note	PROPN
inlawrev-18599	891	4	41	41	NUM
inlawrev-18599	891	5	and	and	CCONJ
inlawrev-18599	891	6	accompanying	accompany	VERB
inlawrev-18599	891	7	text	text	NOUN
inlawrev-18599	891	8	.	.	PUNCT
inlawrev-18599	892	1	278	278	NUM
inlawrev-18599	892	2	.	.	PUNCT
inlawrev-18599	893	1	see	see	VERB
inlawrev-18599	893	2	discussion	discussion	NOUN
inlawrev-18599	893	3	supra	supra	PROPN
inlawrev-18599	893	4	part	part	PROPN
inlawrev-18599	893	5	ii	ii	PROPN
inlawrev-18599	893	6	.	.	PUNCT
inlawrev-18599	894	1	586	586	NUM
inlawrev-18599	894	2	indiana	indiana	PROPN
inlawrev-18599	894	3	law	law	NOUN
inlawrev-18599	894	4	review	review	NOUN
inlawrev-18599	894	5	[	[	X
inlawrev-18599	894	6	vol	vol	NOUN
inlawrev-18599	894	7	.	.	PUNCT
inlawrev-18599	894	8	48:551	48:551	PRON
inlawrev-18599	894	9	understand	understand	VERB
inlawrev-18599	894	10	the	the	DET
inlawrev-18599	894	11	underlying	underlying	ADJ
inlawrev-18599	894	12	purpose	purpose	NOUN
inlawrev-18599	894	13	of	of	ADP
inlawrev-18599	894	14	the	the	DET
inlawrev-18599	894	15	occasional	occasional	ADJ
inlawrev-18599	894	16	sale	sale	NOUN
inlawrev-18599	894	17	exemption.279	exemption.279	VERB
inlawrev-18599	894	18	a	a	DET
inlawrev-18599	894	19	leading	lead	VERB
inlawrev-18599	894	20	state	state	NOUN
inlawrev-18599	894	21	and	and	CCONJ
inlawrev-18599	894	22	local	local	ADJ
inlawrev-18599	894	23	tax	tax	NOUN
inlawrev-18599	894	24	expert	expert	NOUN
inlawrev-18599	894	25	has	have	AUX
inlawrev-18599	894	26	posed	pose	VERB
inlawrev-18599	894	27	the	the	DET
inlawrev-18599	894	28	following	follow	VERB
inlawrev-18599	894	29	questions	question	NOUN
inlawrev-18599	894	30	about	about	ADP
inlawrev-18599	894	31	the	the	DET
inlawrev-18599	894	32	underlying	underlie	VERB
inlawrev-18599	894	33	purpose	purpose	NOUN
inlawrev-18599	894	34	of	of	ADP
inlawrev-18599	894	35	the	the	DET
inlawrev-18599	894	36	occasional	occasional	ADJ
inlawrev-18599	894	37	sale	sale	NOUN
inlawrev-18599	894	38	exemption	exemption	NOUN
inlawrev-18599	894	39	:	:	PUNCT
inlawrev-18599	894	40	is	be	AUX
inlawrev-18599	894	41	it	it	PRON
inlawrev-18599	894	42	the	the	DET
inlawrev-18599	894	43	administrative	administrative	ADJ
inlawrev-18599	894	44	impracticability	impracticability	NOUN
inlawrev-18599	894	45	of	of	ADP
inlawrev-18599	894	46	asking	ask	VERB
inlawrev-18599	894	47	persons	person	NOUN
inlawrev-18599	894	48	not	not	PART
inlawrev-18599	894	49	generally	generally	ADV
inlawrev-18599	894	50	engaged	engage	VERB
inlawrev-18599	894	51	in	in	ADP
inlawrev-18599	894	52	retailing	retailing	NOUN
inlawrev-18599	894	53	—	—	PUNCT
inlawrev-18599	894	54	such	such	ADJ
inlawrev-18599	894	55	as	as	ADP
inlawrev-18599	894	56	a	a	DET
inlawrev-18599	894	57	family	family	NOUN
inlawrev-18599	894	58	conducting	conduct	VERB
inlawrev-18599	894	59	a	a	DET
inlawrev-18599	894	60	garage	garage	NOUN
inlawrev-18599	894	61	sale	sale	NOUN
inlawrev-18599	894	62	—	—	PUNCT
inlawrev-18599	894	63	to	to	PART
inlawrev-18599	894	64	collect	collect	VERB
inlawrev-18599	894	65	the	the	DET
inlawrev-18599	894	66	tax	tax	NOUN
inlawrev-18599	894	67	,	,	PUNCT
inlawrev-18599	894	68	or	or	CCONJ
inlawrev-18599	894	69	is	be	AUX
inlawrev-18599	894	70	it	it	PRON
inlawrev-18599	894	71	something	something	PRON
inlawrev-18599	894	72	more	more	ADJ
inlawrev-18599	894	73	?	?	PUNCT
inlawrev-18599	895	1	does	do	AUX
inlawrev-18599	895	2	the	the	DET
inlawrev-18599	895	3	fact	fact	NOUN
inlawrev-18599	895	4	that	that	SCONJ
inlawrev-18599	895	5	the	the	DET
inlawrev-18599	895	6	seller	seller	NOUN
inlawrev-18599	895	7	at	at	ADP
inlawrev-18599	895	8	a	a	DET
inlawrev-18599	895	9	garage	garage	NOUN
inlawrev-18599	895	10	sale	sale	NOUN
inlawrev-18599	895	11	generally	generally	ADV
inlawrev-18599	895	12	already	already	ADV
inlawrev-18599	895	13	paid	pay	VERB
inlawrev-18599	895	14	tax	tax	NOUN
inlawrev-18599	895	15	when	when	SCONJ
inlawrev-18599	895	16	the	the	DET
inlawrev-18599	895	17	item	item	NOUN
inlawrev-18599	895	18	was	be	AUX
inlawrev-18599	895	19	purchased	purchase	VERB
inlawrev-18599	895	20	now	now	ADV
inlawrev-18599	895	21	help	help	VERB
inlawrev-18599	895	22	you	you	PRON
inlawrev-18599	895	23	answer	answer	VERB
inlawrev-18599	895	24	this	this	DET
inlawrev-18599	895	25	question	question	NOUN
inlawrev-18599	895	26	?	?	PUNCT
inlawrev-18599	896	1	compare	compare	VERB
inlawrev-18599	896	2	the	the	DET
inlawrev-18599	896	3	tax	tax	NOUN
inlawrev-18599	896	4	treatment	treatment	NOUN
inlawrev-18599	896	5	of	of	ADP
inlawrev-18599	896	6	a	a	DET
inlawrev-18599	896	7	retailer	retailer	NOUN
inlawrev-18599	896	8	,	,	PUNCT
inlawrev-18599	896	9	both	both	CCONJ
inlawrev-18599	896	10	at	at	ADP
inlawrev-18599	896	11	the	the	DET
inlawrev-18599	896	12	time	time	NOUN
inlawrev-18599	896	13	inventory	inventory	NOUN
inlawrev-18599	896	14	is	be	AUX
inlawrev-18599	896	15	purchased	purchase	VERB
inlawrev-18599	896	16	and	and	CCONJ
inlawrev-18599	896	17	the	the	DET
inlawrev-18599	896	18	time	time	NOUN
inlawrev-18599	896	19	it	it	PRON
inlawrev-18599	896	20	is	be	AUX
inlawrev-18599	896	21	resold	resold	VERB
inlawrev-18599	896	22	to	to	ADP
inlawrev-18599	896	23	the	the	DET
inlawrev-18599	896	24	ultimate	ultimate	ADJ
inlawrev-18599	896	25	consumer	consumer	NOUN
inlawrev-18599	896	26	,	,	PUNCT
inlawrev-18599	896	27	with	with	ADP
inlawrev-18599	896	28	the	the	DET
inlawrev-18599	896	29	tax	tax	NOUN
inlawrev-18599	896	30	treatment	treatment	NOUN
inlawrev-18599	896	31	of	of	ADP
inlawrev-18599	896	32	a	a	DET
inlawrev-18599	896	33	casual	casual	ADJ
inlawrev-18599	896	34	seller	seller	NOUN
inlawrev-18599	896	35	.	.	PUNCT
inlawrev-18599	897	1	can	can	AUX
inlawrev-18599	897	2	these	these	DET
inlawrev-18599	897	3	differing	differ	VERB
inlawrev-18599	897	4	treatments	treatment	NOUN
inlawrev-18599	897	5	be	be	AUX
inlawrev-18599	897	6	reconciled?280	reconciled?280	ADJ
inlawrev-18599	897	7	based	base	VERB
inlawrev-18599	897	8	on	on	ADP
inlawrev-18599	897	9	the	the	DET
inlawrev-18599	897	10	foregoing	foregoing	NOUN
inlawrev-18599	897	11	,	,	PUNCT
inlawrev-18599	897	12	administrative	administrative	ADJ
inlawrev-18599	897	13	impracticability	impracticability	NOUN
inlawrev-18599	897	14	appears	appear	VERB
inlawrev-18599	897	15	to	to	PART
inlawrev-18599	897	16	be	be	AUX
inlawrev-18599	897	17	one	one	NUM
inlawrev-18599	897	18	rationale	rationale	NOUN
inlawrev-18599	897	19	of	of	ADP
inlawrev-18599	897	20	the	the	DET
inlawrev-18599	897	21	occasional	occasional	ADJ
inlawrev-18599	897	22	sale	sale	NOUN
inlawrev-18599	897	23	exemption.281	exemption.281	VERB
inlawrev-18599	897	24	for	for	ADP
inlawrev-18599	897	25	example	example	NOUN
inlawrev-18599	897	26	,	,	PUNCT
inlawrev-18599	897	27	if	if	SCONJ
inlawrev-18599	897	28	an	an	DET
inlawrev-18599	897	29	art	art	NOUN
inlawrev-18599	897	30	collector	collector	NOUN
inlawrev-18599	897	31	sells	sell	VERB
inlawrev-18599	897	32	two	two	NUM
inlawrev-18599	897	33	pieces	piece	NOUN
inlawrev-18599	897	34	of	of	ADP
inlawrev-18599	897	35	art	art	NOUN
inlawrev-18599	897	36	over	over	ADP
inlawrev-18599	897	37	the	the	DET
inlawrev-18599	897	38	course	course	NOUN
inlawrev-18599	897	39	of	of	ADP
inlawrev-18599	897	40	five	five	NUM
inlawrev-18599	897	41	years	year	NOUN
inlawrev-18599	897	42	,	,	PUNCT
inlawrev-18599	897	43	such	such	ADJ
inlawrev-18599	897	44	art	art	NOUN
inlawrev-18599	897	45	collector	collector	NOUN
inlawrev-18599	897	46	would	would	AUX
inlawrev-18599	897	47	generally	generally	ADV
inlawrev-18599	897	48	not	not	PART
inlawrev-18599	897	49	be	be	AUX
inlawrev-18599	897	50	required	require	VERB
inlawrev-18599	897	51	to	to	PART
inlawrev-18599	897	52	obtain	obtain	VERB
inlawrev-18599	897	53	a	a	DET
inlawrev-18599	897	54	sales	sale	NOUN
inlawrev-18599	897	55	tax	tax	NOUN
inlawrev-18599	897	56	permit	permit	NOUN
inlawrev-18599	897	57	(	(	PUNCT
inlawrev-18599	897	58	i.e.	i.e.	X
inlawrev-18599	897	59	,	,	PUNCT
inlawrev-18599	897	60	the	the	DET
inlawrev-18599	897	61	seller	seller	NOUN
inlawrev-18599	897	62	is	be	AUX
inlawrev-18599	897	63	not	not	PART
inlawrev-18599	897	64	regarded	regard	VERB
inlawrev-18599	897	65	as	as	ADP
inlawrev-18599	897	66	a	a	DET
inlawrev-18599	897	67	“	"	PUNCT
inlawrev-18599	897	68	retailer	retailer	NOUN
inlawrev-18599	897	69	”	"	PUNCT
inlawrev-18599	897	70	for	for	ADP
inlawrev-18599	897	71	sales	sale	NOUN
inlawrev-18599	897	72	tax	tax	NOUN
inlawrev-18599	897	73	purposes).282	purposes).282	PROPN
inlawrev-18599	897	74	to	to	PART
inlawrev-18599	897	75	require	require	VERB
inlawrev-18599	897	76	this	this	DET
inlawrev-18599	897	77	“	"	PUNCT
inlawrev-18599	897	78	casual	casual	ADJ
inlawrev-18599	897	79	”	"	PUNCT
inlawrev-18599	897	80	or	or	CCONJ
inlawrev-18599	897	81	“	"	PUNCT
inlawrev-18599	897	82	occasional	occasional	ADJ
inlawrev-18599	897	83	”	"	PUNCT
inlawrev-18599	897	84	seller	seller	NOUN
inlawrev-18599	897	85	to	to	PART
inlawrev-18599	897	86	collect	collect	VERB
inlawrev-18599	897	87	sales	sale	NOUN
inlawrev-18599	897	88	tax	tax	NOUN
inlawrev-18599	897	89	on	on	ADP
inlawrev-18599	897	90	the	the	DET
inlawrev-18599	897	91	sales	sale	NOUN
inlawrev-18599	897	92	would	would	AUX
inlawrev-18599	897	93	arguably	arguably	ADV
inlawrev-18599	897	94	be	be	AUX
inlawrev-18599	897	95	administratively	administratively	ADV
inlawrev-18599	897	96	impractical.283	impractical.283	NUM
inlawrev-18599	897	97	this	this	DET
inlawrev-18599	897	98	same	same	ADJ
inlawrev-18599	897	99	analysis	analysis	NOUN
inlawrev-18599	897	100	also	also	ADV
inlawrev-18599	897	101	applies	apply	VERB
inlawrev-18599	897	102	to	to	ADP
inlawrev-18599	897	103	asset	asset	NOUN
inlawrev-18599	897	104	sales.284	sales.284	NOUN
inlawrev-18599	897	105	that	that	PRON
inlawrev-18599	897	106	is	be	AUX
inlawrev-18599	897	107	,	,	PUNCT
inlawrev-18599	897	108	for	for	ADP
inlawrev-18599	897	109	the	the	DET
inlawrev-18599	897	110	same	same	ADJ
inlawrev-18599	897	111	administrative	administrative	ADJ
inlawrev-18599	897	112	impracticability	impracticability	NOUN
inlawrev-18599	897	113	reasons	reason	NOUN
inlawrev-18599	897	114	,	,	PUNCT
inlawrev-18599	897	115	logic	logic	NOUN
inlawrev-18599	897	116	dictates	dictate	VERB
inlawrev-18599	897	117	that	that	SCONJ
inlawrev-18599	897	118	a	a	DET
inlawrev-18599	897	119	seller	seller	NOUN
inlawrev-18599	897	120	who	who	PRON
inlawrev-18599	897	121	is	be	AUX
inlawrev-18599	897	122	not	not	PART
inlawrev-18599	897	123	a	a	DET
inlawrev-18599	897	124	retailer	retailer	NOUN
inlawrev-18599	897	125	permitted	permit	VERB
inlawrev-18599	897	126	to	to	PART
inlawrev-18599	897	127	collect	collect	VERB
inlawrev-18599	897	128	sales	sale	NOUN
inlawrev-18599	897	129	tax	tax	NOUN
inlawrev-18599	897	130	should	should	AUX
inlawrev-18599	897	131	receive	receive	VERB
inlawrev-18599	897	132	occasional	occasional	ADJ
inlawrev-18599	897	133	sale	sale	NOUN
inlawrev-18599	897	134	treatment	treatment	NOUN
inlawrev-18599	897	135	with	with	ADP
inlawrev-18599	897	136	respect	respect	NOUN
inlawrev-18599	897	137	to	to	ADP
inlawrev-18599	897	138	the	the	DET
inlawrev-18599	897	139	sale	sale	NOUN
inlawrev-18599	897	140	of	of	ADP
inlawrev-18599	897	141	the	the	DET
inlawrev-18599	897	142	target	target	NOUN
inlawrev-18599	897	143	business	business	NOUN
inlawrev-18599	897	144	because	because	SCONJ
inlawrev-18599	897	145	such	such	ADJ
inlawrev-18599	897	146	seller	seller	NOUN
inlawrev-18599	897	147	is	be	AUX
inlawrev-18599	897	148	not	not	PART
inlawrev-18599	897	149	set	set	VERB
inlawrev-18599	897	150	up	up	ADP
inlawrev-18599	897	151	to	to	PART
inlawrev-18599	897	152	collect	collect	VERB
inlawrev-18599	897	153	sales	sale	NOUN
inlawrev-18599	897	154	tax.285	tax.285	PROPN
inlawrev-18599	897	155	likewise	likewise	ADV
inlawrev-18599	897	156	,	,	PUNCT
inlawrev-18599	897	157	one	one	PRON
inlawrev-18599	897	158	could	could	AUX
inlawrev-18599	897	159	argue	argue	VERB
inlawrev-18599	897	160	that	that	SCONJ
inlawrev-18599	897	161	it	it	PRON
inlawrev-18599	897	162	is	be	AUX
inlawrev-18599	897	163	less	less	ADV
inlawrev-18599	897	164	appropriate	appropriate	ADJ
inlawrev-18599	897	165	for	for	ADP
inlawrev-18599	897	166	the	the	DET
inlawrev-18599	897	167	occasional	occasional	ADJ
inlawrev-18599	897	168	sale	sale	NOUN
inlawrev-18599	897	169	exemption	exemption	NOUN
inlawrev-18599	897	170	to	to	PART
inlawrev-18599	897	171	apply	apply	VERB
inlawrev-18599	897	172	in	in	ADP
inlawrev-18599	897	173	an	an	DET
inlawrev-18599	897	174	asset	asset	NOUN
inlawrev-18599	897	175	sale	sale	NOUN
inlawrev-18599	897	176	when	when	SCONJ
inlawrev-18599	897	177	the	the	DET
inlawrev-18599	897	178	seller	seller	NOUN
inlawrev-18599	897	179	is	be	AUX
inlawrev-18599	897	180	a	a	DET
inlawrev-18599	897	181	retailer	retailer	NOUN
inlawrev-18599	897	182	.	.	PUNCT
inlawrev-18599	898	1	in	in	ADP
inlawrev-18599	898	2	this	this	DET
inlawrev-18599	898	3	situation	situation	NOUN
inlawrev-18599	898	4	,	,	PUNCT
inlawrev-18599	898	5	the	the	DET
inlawrev-18599	898	6	seller	seller	NOUN
inlawrev-18599	898	7	holds	hold	VERB
inlawrev-18599	898	8	a	a	DET
inlawrev-18599	898	9	sales	sale	NOUN
inlawrev-18599	898	10	tax	tax	NOUN
inlawrev-18599	898	11	permit	permit	NOUN
inlawrev-18599	898	12	,	,	PUNCT
inlawrev-18599	898	13	experiences	experience	VERB
inlawrev-18599	898	14	no	no	DET
inlawrev-18599	898	15	inconvenience	inconvenience	NOUN
inlawrev-18599	898	16	,	,	PUNCT
inlawrev-18599	898	17	and	and	CCONJ
inlawrev-18599	898	18	is	be	AUX
inlawrev-18599	898	19	readily	readily	ADV
inlawrev-18599	898	20	able	able	ADJ
inlawrev-18599	898	21	to	to	PART
inlawrev-18599	898	22	collect	collect	VERB
inlawrev-18599	898	23	and	and	CCONJ
inlawrev-18599	898	24	remit	remit	VERB
inlawrev-18599	898	25	tax	tax	NOUN
inlawrev-18599	898	26	on	on	ADP
inlawrev-18599	898	27	the	the	DET
inlawrev-18599	898	28	sale.286	sale.286	NOUN
inlawrev-18599	898	29	however	however	ADV
inlawrev-18599	898	30	,	,	PUNCT
inlawrev-18599	898	31	taken	take	VERB
inlawrev-18599	898	32	to	to	ADP
inlawrev-18599	898	33	its	its	PRON
inlawrev-18599	898	34	logical	logical	ADJ
inlawrev-18599	898	35	extreme	extreme	NOUN
inlawrev-18599	898	36	,	,	PUNCT
inlawrev-18599	898	37	this	this	DET
inlawrev-18599	898	38	rationale	rationale	NOUN
inlawrev-18599	898	39	of	of	ADP
inlawrev-18599	898	40	the	the	DET
inlawrev-18599	898	41	occasional	occasional	ADJ
inlawrev-18599	898	42	sale	sale	NOUN
inlawrev-18599	898	43	exemption	exemption	NOUN
inlawrev-18599	898	44	would	would	AUX
inlawrev-18599	898	45	support	support	VERB
inlawrev-18599	898	46	a	a	DET
inlawrev-18599	898	47	rule	rule	NOUN
inlawrev-18599	898	48	where	where	SCONJ
inlawrev-18599	898	49	,	,	PUNCT
inlawrev-18599	898	50	by	by	ADP
inlawrev-18599	898	51	definition	definition	NOUN
inlawrev-18599	898	52	,	,	PUNCT
inlawrev-18599	898	53	a	a	DET
inlawrev-18599	898	54	retailer	retailer	NOUN
inlawrev-18599	898	55	can	can	AUX
inlawrev-18599	898	56	not	not	PART
inlawrev-18599	898	57	engage	engage	VERB
inlawrev-18599	898	58	in	in	ADP
inlawrev-18599	898	59	an	an	DET
inlawrev-18599	898	60	occasional	occasional	ADJ
inlawrev-18599	898	61	sale.287	sale.287	NOUN
inlawrev-18599	898	62	notably	notably	ADV
inlawrev-18599	898	63	,	,	PUNCT
inlawrev-18599	898	64	the	the	DET
inlawrev-18599	898	65	above	above	ADV
inlawrev-18599	898	66	-	-	PUNCT
inlawrev-18599	898	67	discussed	discuss	VERB
inlawrev-18599	898	68	rationale	rationale	NOUN
inlawrev-18599	898	69	for	for	ADP
inlawrev-18599	898	70	the	the	DET
inlawrev-18599	898	71	occasional	occasional	ADJ
inlawrev-18599	898	72	sale	sale	NOUN
inlawrev-18599	898	73	exemption	exemption	NOUN
inlawrev-18599	898	74	,	,	PUNCT
inlawrev-18599	898	75	and	and	CCONJ
inlawrev-18599	898	76	especially	especially	ADV
inlawrev-18599	898	77	its	its	PRON
inlawrev-18599	898	78	logical	logical	ADJ
inlawrev-18599	898	79	extreme	extreme	NOUN
inlawrev-18599	898	80	,	,	PUNCT
inlawrev-18599	898	81	is	be	AUX
inlawrev-18599	898	82	at	at	ADP
inlawrev-18599	898	83	odds	odd	NOUN
inlawrev-18599	898	84	with	with	ADP
inlawrev-18599	898	85	another	another	DET
inlawrev-18599	898	86	rationale	rationale	NOUN
inlawrev-18599	898	87	for	for	ADP
inlawrev-18599	898	88	the	the	DET
inlawrev-18599	898	89	occasional	occasional	ADJ
inlawrev-18599	898	90	sale	sale	NOUN
inlawrev-18599	898	91	exemption	exemption	NOUN
inlawrev-18599	898	92	.	.	PUNCT
inlawrev-18599	899	1	this	this	DET
inlawrev-18599	899	2	second	second	ADJ
inlawrev-18599	899	3	rationale	rationale	NOUN
inlawrev-18599	899	4	is	be	AUX
inlawrev-18599	899	5	that	that	SCONJ
inlawrev-18599	899	6	it	it	PRON
inlawrev-18599	899	7	is	be	AUX
inlawrev-18599	899	8	inappropriate	inappropriate	ADJ
inlawrev-18599	899	9	to	to	PART
inlawrev-18599	899	10	impose	impose	VERB
inlawrev-18599	899	11	sales	sale	NOUN
inlawrev-18599	899	12	tax	tax	NOUN
inlawrev-18599	899	13	on	on	ADP
inlawrev-18599	899	14	previously	previously	ADV
inlawrev-18599	899	15	taxed	tax	VERB
inlawrev-18599	899	16	tpp.288	tpp.288	NOUN
inlawrev-18599	899	17	absent	absent	ADJ
inlawrev-18599	899	18	an	an	DET
inlawrev-18599	899	19	exemption	exemption	NOUN
inlawrev-18599	899	20	(	(	PUNCT
inlawrev-18599	899	21	e.g.	e.g.	ADV
inlawrev-18599	899	22	,	,	PUNCT
inlawrev-18599	899	23	the	the	DET
inlawrev-18599	899	24	manufacturing	manufacture	VERB
inlawrev-18599	899	25	279	279	NUM
inlawrev-18599	899	26	.	.	PUNCT
inlawrev-18599	900	1	see	see	VERB
inlawrev-18599	900	2	supra	supra	PROPN
inlawrev-18599	900	3	notes	note	VERB
inlawrev-18599	900	4	280	280	NUM
inlawrev-18599	900	5	-	-	SYM
inlawrev-18599	900	6	83	83	NUM
inlawrev-18599	900	7	and	and	CCONJ
inlawrev-18599	900	8	accompanying	accompany	VERB
inlawrev-18599	900	9	text	text	NOUN
inlawrev-18599	900	10	.	.	PUNCT
inlawrev-18599	901	1	280	280	NUM
inlawrev-18599	901	2	.	.	PUNCT
inlawrev-18599	902	1	hellerstein	hellerstein	NOUN
inlawrev-18599	902	2	et	et	PROPN
inlawrev-18599	902	3	al	al	PROPN
inlawrev-18599	902	4	.	.	PROPN
inlawrev-18599	902	5	,	,	PUNCT
inlawrev-18599	902	6	supra	supra	PROPN
inlawrev-18599	902	7	note	note	PROPN
inlawrev-18599	902	8	24	24	NUM
inlawrev-18599	902	9	,	,	PUNCT
inlawrev-18599	902	10	at	at	ADP
inlawrev-18599	902	11	715	715	NUM
inlawrev-18599	902	12	-	-	SYM
inlawrev-18599	902	13	16	16	NUM
inlawrev-18599	902	14	.	.	PUNCT
inlawrev-18599	903	1	281	281	NUM
inlawrev-18599	903	2	.	.	PUNCT
inlawrev-18599	904	1	see	see	VERB
inlawrev-18599	904	2	i	i	PRON
inlawrev-18599	904	3	d.	d.	PROPN
inlawrev-18599	904	4	282	282	NUM
inlawrev-18599	904	5	.	.	PUNCT
inlawrev-18599	905	1	see	see	VERB
inlawrev-18599	905	2	i	i	PRON
inlawrev-18599	905	3	d.	d.	PROPN
inlawrev-18599	905	4	283	283	NUM
inlawrev-18599	905	5	.	.	PUNCT
inlawrev-18599	906	1	see	see	VERB
inlawrev-18599	906	2	i	i	PRON
inlawrev-18599	906	3	d.	d.	PROPN
inlawrev-18599	906	4	284	284	NUM
inlawrev-18599	906	5	.	.	PUNCT
inlawrev-18599	907	1	see	see	VERB
inlawrev-18599	907	2	i	i	PRON
inlawrev-18599	907	3	d.	d.	PROPN
inlawrev-18599	907	4	285	285	NUM
inlawrev-18599	907	5	.	.	PUNCT
inlawrev-18599	908	1	see	see	VERB
inlawrev-18599	908	2	i	i	PRON
inlawrev-18599	908	3	d.	d.	PROPN
inlawrev-18599	908	4	a	a	DET
inlawrev-18599	908	5	type	type	NOUN
inlawrev-18599	908	6	of	of	ADP
inlawrev-18599	908	7	asset	asset	NOUN
inlawrev-18599	908	8	sale	sale	NOUN
inlawrev-18599	908	9	that	that	PRON
inlawrev-18599	908	10	would	would	AUX
inlawrev-18599	908	11	fit	fit	VERB
inlawrev-18599	908	12	into	into	ADP
inlawrev-18599	908	13	this	this	DET
inlawrev-18599	908	14	category	category	NOUN
inlawrev-18599	908	15	would	would	AUX
inlawrev-18599	908	16	be	be	AUX
inlawrev-18599	908	17	the	the	DET
inlawrev-18599	908	18	sale	sale	NOUN
inlawrev-18599	908	19	of	of	ADP
inlawrev-18599	908	20	a	a	DET
inlawrev-18599	908	21	service	service	NOUN
inlawrev-18599	908	22	business	business	NOUN
inlawrev-18599	908	23	where	where	SCONJ
inlawrev-18599	908	24	the	the	DET
inlawrev-18599	908	25	services	service	NOUN
inlawrev-18599	908	26	provided	provide	VERB
inlawrev-18599	908	27	are	be	AUX
inlawrev-18599	908	28	not	not	PART
inlawrev-18599	908	29	taxable	taxable	ADJ
inlawrev-18599	908	30	services	service	NOUN
inlawrev-18599	908	31	for	for	ADP
inlawrev-18599	908	32	sales	sale	NOUN
inlawrev-18599	908	33	tax	tax	NOUN
inlawrev-18599	908	34	purposes	purpose	NOUN
inlawrev-18599	908	35	(	(	PUNCT
inlawrev-18599	908	36	e.g	e.g	NOUN
inlawrev-18599	908	37	,	,	PUNCT
inlawrev-18599	908	38	a	a	DET
inlawrev-18599	908	39	law	law	NOUN
inlawrev-18599	908	40	firm	firm	NOUN
inlawrev-18599	908	41	)	)	PUNCT
inlawrev-18599	908	42	.	.	PUNCT
inlawrev-18599	909	1	286	286	NUM
inlawrev-18599	909	2	.	.	PUNCT
inlawrev-18599	909	3	see	see	VERB
inlawrev-18599	909	4	i	i	PRON
inlawrev-18599	909	5	d.	d.	PROPN
inlawrev-18599	909	6	287	287	NUM
inlawrev-18599	909	7	.	.	PUNCT
inlawrev-18599	910	1	see	see	VERB
inlawrev-18599	910	2	i	i	PRON
inlawrev-18599	910	3	d.	d.	PROPN
inlawrev-18599	910	4	288	288	NUM
inlawrev-18599	910	5	.	.	PUNCT
inlawrev-18599	911	1	see	see	VERB
inlawrev-18599	911	2	i	i	PRON
inlawrev-18599	911	3	d.	d.	PROPN
inlawrev-18599	911	4	;	;	PUNCT
inlawrev-18599	911	5	see	see	VERB
inlawrev-18599	911	6	also	also	ADV
inlawrev-18599	911	7	faber	faber	NOUN
inlawrev-18599	911	8	,	,	PUNCT
inlawrev-18599	911	9	supra	supra	PROPN
inlawrev-18599	911	10	note	note	NOUN
inlawrev-18599	911	11	39	39	NUM
inlawrev-18599	911	12	,	,	PUNCT
inlawrev-18599	911	13	at	at	ADP
inlawrev-18599	911	14	2	2	NUM
inlawrev-18599	911	15	(	(	PUNCT
inlawrev-18599	911	16	“	"	PUNCT
inlawrev-18599	911	17	the	the	DET
inlawrev-18599	911	18	philosophy	philosophy	NOUN
inlawrev-18599	911	19	of	of	ADP
inlawrev-18599	911	20	a	a	DET
inlawrev-18599	911	21	retail	retail	ADJ
inlawrev-18599	911	22	sales	sale	NOUN
inlawrev-18599	911	23	tax	tax	NOUN
inlawrev-18599	911	24	should	should	AUX
inlawrev-18599	911	25	2015	2015	NUM
inlawrev-18599	911	26	]	]	PUNCT
inlawrev-18599	911	27	asset	asset	NOUN
inlawrev-18599	911	28	acquisitions	acquisition	NOUN
inlawrev-18599	911	29	587	587	NUM
inlawrev-18599	911	30	exemption	exemption	NOUN
inlawrev-18599	911	31	)	)	PUNCT
inlawrev-18599	911	32	,	,	PUNCT
inlawrev-18599	911	33	a	a	DET
inlawrev-18599	911	34	business	business	NOUN
inlawrev-18599	911	35	would	would	AUX
inlawrev-18599	911	36	have	have	AUX
inlawrev-18599	911	37	paid	pay	VERB
inlawrev-18599	911	38	sales	sale	NOUN
inlawrev-18599	911	39	tax	tax	NOUN
inlawrev-18599	911	40	on	on	ADP
inlawrev-18599	911	41	any	any	DET
inlawrev-18599	911	42	non	non	ADJ
inlawrev-18599	911	43	-	-	ADJ
inlawrev-18599	911	44	inventory	inventory	ADJ
inlawrev-18599	911	45	tpp	tpp	NOUN
inlawrev-18599	911	46	previously	previously	ADV
inlawrev-18599	911	47	purchased	purchase	VERB
inlawrev-18599	911	48	for	for	ADP
inlawrev-18599	911	49	use	use	NOUN
inlawrev-18599	911	50	in	in	ADP
inlawrev-18599	911	51	the	the	DET
inlawrev-18599	911	52	business.289	business.289	NOUN
inlawrev-18599	911	53	a	a	DET
inlawrev-18599	911	54	tension	tension	NOUN
inlawrev-18599	911	55	between	between	ADP
inlawrev-18599	911	56	these	these	DET
inlawrev-18599	911	57	first	first	ADJ
inlawrev-18599	911	58	two	two	NUM
inlawrev-18599	911	59	rationales	rationale	NOUN
inlawrev-18599	911	60	exists	exist	VERB
inlawrev-18599	911	61	because	because	SCONJ
inlawrev-18599	911	62	the	the	DET
inlawrev-18599	911	63	rationale	rationale	NOUN
inlawrev-18599	911	64	of	of	ADP
inlawrev-18599	911	65	administrative	administrative	ADJ
inlawrev-18599	911	66	impracticability	impracticability	NOUN
inlawrev-18599	911	67	(	(	PUNCT
inlawrev-18599	911	68	or	or	CCONJ
inlawrev-18599	911	69	the	the	DET
inlawrev-18599	911	70	flip	flip	ADJ
inlawrev-18599	911	71	side	side	NOUN
inlawrev-18599	911	72	of	of	ADP
inlawrev-18599	911	73	administrative	administrative	ADJ
inlawrev-18599	911	74	practicability	practicability	NOUN
inlawrev-18599	911	75	)	)	PUNCT
inlawrev-18599	911	76	supports	support	VERB
inlawrev-18599	911	77	imposition	imposition	NOUN
inlawrev-18599	911	78	of	of	ADP
inlawrev-18599	911	79	sales	sale	NOUN
inlawrev-18599	911	80	tax	tax	NOUN
inlawrev-18599	911	81	on	on	ADP
inlawrev-18599	911	82	the	the	DET
inlawrev-18599	911	83	non	non	ADJ
inlawrev-18599	911	84	-	-	ADJ
inlawrev-18599	911	85	inventory	inventory	ADJ
inlawrev-18599	911	86	tpp	tpp	PROPN
inlawrev-18599	911	87	component	component	NOUN
inlawrev-18599	911	88	of	of	ADP
inlawrev-18599	911	89	an	an	DET
inlawrev-18599	911	90	asset	asset	NOUN
inlawrev-18599	911	91	sale	sale	NOUN
inlawrev-18599	911	92	involving	involve	VERB
inlawrev-18599	911	93	a	a	DET
inlawrev-18599	911	94	permitted	permit	VERB
inlawrev-18599	911	95	seller	seller	NOUN
inlawrev-18599	911	96	,	,	PUNCT
inlawrev-18599	911	97	but	but	CCONJ
inlawrev-18599	911	98	the	the	DET
inlawrev-18599	911	99	rationale	rationale	NOUN
inlawrev-18599	911	100	of	of	ADP
inlawrev-18599	911	101	not	not	PART
inlawrev-18599	911	102	pyramiding	pyramid	VERB
inlawrev-18599	911	103	tax	tax	NOUN
inlawrev-18599	911	104	would	would	AUX
inlawrev-18599	911	105	not	not	PART
inlawrev-18599	911	106	support	support	VERB
inlawrev-18599	911	107	the	the	DET
inlawrev-18599	911	108	imposition	imposition	NOUN
inlawrev-18599	911	109	of	of	ADP
inlawrev-18599	911	110	a	a	DET
inlawrev-18599	911	111	tax.290	tax.290	NOUN
inlawrev-18599	911	112	the	the	DET
inlawrev-18599	911	113	rationale	rationale	NOUN
inlawrev-18599	911	114	of	of	ADP
inlawrev-18599	911	115	no	no	DET
inlawrev-18599	911	116	pyramiding	pyramiding	NOUN
inlawrev-18599	911	117	of	of	ADP
inlawrev-18599	911	118	tax	tax	NOUN
inlawrev-18599	911	119	is	be	AUX
inlawrev-18599	911	120	logical	logical	ADJ
inlawrev-18599	911	121	because	because	SCONJ
inlawrev-18599	911	122	a	a	DET
inlawrev-18599	911	123	basic	basic	ADJ
inlawrev-18599	911	124	tenet	tenet	NOUN
inlawrev-18599	911	125	of	of	ADP
inlawrev-18599	911	126	sales	sale	NOUN
inlawrev-18599	911	127	tax	tax	NOUN
inlawrev-18599	911	128	is	be	AUX
inlawrev-18599	911	129	,	,	PUNCT
inlawrev-18599	911	130	in	in	ADP
inlawrev-18599	911	131	fact	fact	NOUN
inlawrev-18599	911	132	,	,	PUNCT
inlawrev-18599	911	133	no	no	DET
inlawrev-18599	911	134	pyramiding	pyramiding	NOUN
inlawrev-18599	911	135	of	of	ADP
inlawrev-18599	911	136	tax.291	tax.291	VERB
inlawrev-18599	911	137	the	the	DET
inlawrev-18599	911	138	existence	existence	NOUN
inlawrev-18599	911	139	of	of	ADP
inlawrev-18599	911	140	the	the	DET
inlawrev-18599	911	141	resale	resale	NOUN
inlawrev-18599	911	142	exemption	exemption	NOUN
inlawrev-18599	911	143	in	in	ADP
inlawrev-18599	911	144	each	each	DET
inlawrev-18599	911	145	state	state	NOUN
inlawrev-18599	911	146	having	have	VERB
inlawrev-18599	911	147	a	a	DET
inlawrev-18599	911	148	sales	sale	NOUN
inlawrev-18599	911	149	tax	tax	NOUN
inlawrev-18599	911	150	system	system	NOUN
inlawrev-18599	911	151	demonstrates	demonstrate	VERB
inlawrev-18599	911	152	this.292	this.292	NUM
inlawrev-18599	911	153	the	the	DET
inlawrev-18599	911	154	baseline	baseline	PROPN
inlawrev-18599	911	155	model	model	NOUN
inlawrev-18599	911	156	exemption	exemption	NOUN
inlawrev-18599	911	157	incorporates	incorporate	VERB
inlawrev-18599	911	158	both	both	PRON
inlawrev-18599	911	159	of	of	ADP
inlawrev-18599	911	160	the	the	DET
inlawrev-18599	911	161	above	above	ADJ
inlawrev-18599	911	162	rationales.293	rationales.293	NOUN
inlawrev-18599	911	163	for	for	ADP
inlawrev-18599	911	164	example	example	NOUN
inlawrev-18599	911	165	,	,	PUNCT
inlawrev-18599	911	166	under	under	ADP
inlawrev-18599	911	167	the	the	DET
inlawrev-18599	911	168	baseline	baseline	PROPN
inlawrev-18599	911	169	model	model	NOUN
inlawrev-18599	911	170	exemption	exemption	NOUN
inlawrev-18599	911	171	,	,	PUNCT
inlawrev-18599	911	172	the	the	DET
inlawrev-18599	911	173	occasional	occasional	ADJ
inlawrev-18599	911	174	sale	sale	NOUN
inlawrev-18599	911	175	exemption	exemption	NOUN
inlawrev-18599	911	176	applies	apply	VERB
inlawrev-18599	911	177	when	when	SCONJ
inlawrev-18599	911	178	a	a	DET
inlawrev-18599	911	179	seller	seller	NOUN
inlawrev-18599	911	180	,	,	PUNCT
inlawrev-18599	911	181	either	either	CCONJ
inlawrev-18599	911	182	permitted	permit	VERB
inlawrev-18599	911	183	or	or	CCONJ
inlawrev-18599	911	184	non	non	ADJ
inlawrev-18599	911	185	-	-	ADJ
inlawrev-18599	911	186	permitted	permit	VERB
inlawrev-18599	911	187	,	,	PUNCT
inlawrev-18599	911	188	sells	sell	VERB
inlawrev-18599	911	189	tpp	tpp	PROPN
inlawrev-18599	911	190	that	that	SCONJ
inlawrev-18599	911	191	such	such	ADJ
inlawrev-18599	911	192	seller	seller	NOUN
inlawrev-18599	911	193	is	be	AUX
inlawrev-18599	911	194	not	not	PART
inlawrev-18599	911	195	regularly	regularly	ADV
inlawrev-18599	911	196	engaged	engage	VERB
inlawrev-18599	911	197	in	in	ADP
inlawrev-18599	911	198	the	the	DET
inlawrev-18599	911	199	business	business	NOUN
inlawrev-18599	911	200	of	of	ADP
inlawrev-18599	911	201	selling.294	selling.294	NOUN
inlawrev-18599	911	202	thus	thus	ADV
inlawrev-18599	911	203	,	,	PUNCT
inlawrev-18599	911	204	in	in	ADP
inlawrev-18599	911	205	the	the	DET
inlawrev-18599	911	206	case	case	NOUN
inlawrev-18599	911	207	of	of	ADP
inlawrev-18599	911	208	an	an	DET
inlawrev-18599	911	209	asset	asset	NOUN
inlawrev-18599	911	210	sale	sale	NOUN
inlawrev-18599	911	211	with	with	ADP
inlawrev-18599	911	212	a	a	DET
inlawrev-18599	911	213	non	non	ADJ
inlawrev-18599	911	214	-	-	ADJ
inlawrev-18599	911	215	permitted	permit	VERB
inlawrev-18599	911	216	seller	seller	NOUN
inlawrev-18599	911	217	,	,	PUNCT
inlawrev-18599	911	218	one	one	PRON
inlawrev-18599	911	219	can	can	AUX
inlawrev-18599	911	220	see	see	VERB
inlawrev-18599	911	221	the	the	DET
inlawrev-18599	911	222	underlying	underlie	VERB
inlawrev-18599	911	223	rationales	rationale	NOUN
inlawrev-18599	911	224	of	of	ADP
inlawrev-18599	911	225	administrative	administrative	ADJ
inlawrev-18599	911	226	impracticability	impracticability	NOUN
inlawrev-18599	911	227	as	as	ADV
inlawrev-18599	911	228	well	well	ADV
inlawrev-18599	911	229	as	as	ADP
inlawrev-18599	911	230	the	the	DET
inlawrev-18599	911	231	absence	absence	NOUN
inlawrev-18599	911	232	of	of	ADP
inlawrev-18599	911	233	the	the	DET
inlawrev-18599	911	234	pyramiding	pyramiding	NOUN
inlawrev-18599	911	235	of	of	ADP
inlawrev-18599	911	236	tax.295	tax.295	NOUN
inlawrev-18599	911	237	in	in	ADP
inlawrev-18599	911	238	the	the	DET
inlawrev-18599	911	239	case	case	NOUN
inlawrev-18599	911	240	of	of	ADP
inlawrev-18599	911	241	an	an	DET
inlawrev-18599	911	242	asset	asset	NOUN
inlawrev-18599	911	243	sale	sale	NOUN
inlawrev-18599	911	244	with	with	ADP
inlawrev-18599	911	245	a	a	DET
inlawrev-18599	911	246	permitted	permit	VERB
inlawrev-18599	911	247	seller	seller	NOUN
inlawrev-18599	911	248	,	,	PUNCT
inlawrev-18599	911	249	one	one	PRON
inlawrev-18599	911	250	can	can	AUX
inlawrev-18599	911	251	see	see	VERB
inlawrev-18599	911	252	the	the	DET
inlawrev-18599	911	253	underlying	underlying	ADJ
inlawrev-18599	911	254	rationale	rationale	NOUN
inlawrev-18599	911	255	of	of	ADP
inlawrev-18599	911	256	no	no	DET
inlawrev-18599	911	257	multiple	multiple	ADJ
inlawrev-18599	911	258	pyramiding	pyramiding	NOUN
inlawrev-18599	911	259	of	of	ADP
inlawrev-18599	911	260	tax.296	tax.296	NOUN
inlawrev-18599	911	261	a	a	DET
inlawrev-18599	911	262	third	third	ADJ
inlawrev-18599	911	263	rationale	rationale	NOUN
inlawrev-18599	911	264	for	for	ADP
inlawrev-18599	911	265	the	the	DET
inlawrev-18599	911	266	occasional	occasional	ADJ
inlawrev-18599	911	267	sale	sale	NOUN
inlawrev-18599	911	268	exemption	exemption	NOUN
inlawrev-18599	911	269	in	in	ADP
inlawrev-18599	911	270	the	the	DET
inlawrev-18599	911	271	context	context	NOUN
inlawrev-18599	911	272	of	of	ADP
inlawrev-18599	911	273	asset	asset	NOUN
inlawrev-18599	911	274	sales	sale	NOUN
inlawrev-18599	911	275	is	be	AUX
inlawrev-18599	911	276	that	that	SCONJ
inlawrev-18599	911	277	asset	asset	NOUN
inlawrev-18599	911	278	sales	sale	NOUN
inlawrev-18599	911	279	are	be	AUX
inlawrev-18599	911	280	simply	simply	ADV
inlawrev-18599	911	281	not	not	PART
inlawrev-18599	911	282	appropriate	appropriate	ADJ
inlawrev-18599	911	283	transactions	transaction	NOUN
inlawrev-18599	911	284	to	to	ADP
inlawrev-18599	911	285	tax.297	tax.297	PROPN
inlawrev-18599	911	286	arguably	arguably	ADV
inlawrev-18599	911	287	,	,	PUNCT
inlawrev-18599	911	288	this	this	PRON
inlawrev-18599	911	289	is	be	AUX
inlawrev-18599	911	290	because	because	SCONJ
inlawrev-18599	911	291	the	the	DET
inlawrev-18599	911	292	buyer	buyer	NOUN
inlawrev-18599	911	293	will	will	AUX
inlawrev-18599	911	294	likely	likely	ADV
inlawrev-18599	911	295	continue	continue	VERB
inlawrev-18599	911	296	the	the	DET
inlawrev-18599	911	297	sold	sell	VERB
inlawrev-18599	911	298	business	business	NOUN
inlawrev-18599	911	299	and	and	CCONJ
inlawrev-18599	911	300	it	it	PRON
inlawrev-18599	911	301	is	be	AUX
inlawrev-18599	911	302	not	not	PART
inlawrev-18599	911	303	appropriate	appropriate	ADJ
inlawrev-18599	911	304	to	to	PART
inlawrev-18599	911	305	impose	impose	VERB
inlawrev-18599	911	306	tax	tax	NOUN
inlawrev-18599	911	307	on	on	ADP
inlawrev-18599	911	308	the	the	DET
inlawrev-18599	911	309	sale	sale	NOUN
inlawrev-18599	911	310	of	of	ADP
inlawrev-18599	911	311	assets	asset	NOUN
inlawrev-18599	911	312	that	that	PRON
inlawrev-18599	911	313	the	the	DET
inlawrev-18599	911	314	buyer	buyer	NOUN
inlawrev-18599	911	315	will	will	AUX
inlawrev-18599	911	316	continue	continue	VERB
inlawrev-18599	911	317	to	to	PART
inlawrev-18599	911	318	use	use	VERB
inlawrev-18599	911	319	;	;	PUNCT
inlawrev-18599	911	320	only	only	ADV
inlawrev-18599	911	321	with	with	ADP
inlawrev-18599	911	322	a	a	DET
inlawrev-18599	911	323	different	different	ADJ
inlawrev-18599	911	324	owner.298	owner.298	NOUN
inlawrev-18599	911	325	with	with	ADP
inlawrev-18599	911	326	the	the	DET
inlawrev-18599	911	327	above	above	ADJ
inlawrev-18599	911	328	rationales	rationale	NOUN
inlawrev-18599	911	329	for	for	ADP
inlawrev-18599	911	330	the	the	DET
inlawrev-18599	911	331	occasional	occasional	ADJ
inlawrev-18599	911	332	sale	sale	NOUN
inlawrev-18599	911	333	exemption	exemption	NOUN
inlawrev-18599	911	334	in	in	ADP
inlawrev-18599	911	335	mind	mind	NOUN
inlawrev-18599	911	336	,	,	PUNCT
inlawrev-18599	911	337	a	a	DET
inlawrev-18599	911	338	question	question	NOUN
inlawrev-18599	911	339	posed	pose	VERB
inlawrev-18599	911	340	in	in	ADP
inlawrev-18599	911	341	this	this	DET
inlawrev-18599	911	342	article	article	NOUN
inlawrev-18599	911	343	is	be	AUX
inlawrev-18599	911	344	whether	whether	SCONJ
inlawrev-18599	911	345	there	there	PRON
inlawrev-18599	911	346	are	be	VERB
inlawrev-18599	911	347	policy	policy	NOUN
inlawrev-18599	911	348	reasons	reason	NOUN
inlawrev-18599	911	349	justifying	justify	VERB
inlawrev-18599	911	350	the	the	DET
inlawrev-18599	911	351	exempt	exempt	ADJ
inlawrev-18599	911	352	the	the	DET
inlawrev-18599	911	353	sale	sale	NOUN
inlawrev-18599	911	354	of	of	ADP
inlawrev-18599	911	355	a	a	DET
inlawrev-18599	911	356	business	business	NOUN
inlawrev-18599	911	357	when	when	SCONJ
inlawrev-18599	911	358	its	its	PRON
inlawrev-18599	911	359	products	product	NOUN
inlawrev-18599	911	360	are	be	AUX
inlawrev-18599	911	361	subject	subject	ADJ
inlawrev-18599	911	362	to	to	ADP
inlawrev-18599	911	363	sales	sale	NOUN
inlawrev-18599	911	364	tax	tax	NOUN
inlawrev-18599	911	365	so	so	SCONJ
inlawrev-18599	911	366	as	as	SCONJ
inlawrev-18599	911	367	to	to	PART
inlawrev-18599	911	368	avoid	avoid	VERB
inlawrev-18599	911	369	pyramiding	pyramid	VERB
inlawrev-18599	911	370	multiple	multiple	ADJ
inlawrev-18599	911	371	layers	layer	NOUN
inlawrev-18599	911	372	of	of	ADP
inlawrev-18599	911	373	tax	tax	NOUN
inlawrev-18599	911	374	.	.	PUNCT
inlawrev-18599	911	375	”	"	PUNCT
inlawrev-18599	911	376	)	)	PUNCT
inlawrev-18599	911	377	.	.	PUNCT
inlawrev-18599	912	1	not	not	PART
inlawrev-18599	912	2	at	at	ADP
inlawrev-18599	912	3	issue	issue	NOUN
inlawrev-18599	912	4	here	here	ADV
inlawrev-18599	912	5	is	be	AUX
inlawrev-18599	912	6	inventory	inventory	NOUN
inlawrev-18599	912	7	that	that	SCONJ
inlawrev-18599	912	8	that	that	DET
inlawrev-18599	912	9	seller	seller	NOUN
inlawrev-18599	912	10	is	be	AUX
inlawrev-18599	912	11	transferring	transfer	VERB
inlawrev-18599	912	12	that	that	PRON
inlawrev-18599	912	13	has	have	AUX
inlawrev-18599	912	14	not	not	PART
inlawrev-18599	912	15	been	be	AUX
inlawrev-18599	912	16	previously	previously	ADV
inlawrev-18599	912	17	taxed	tax	VERB
inlawrev-18599	912	18	.	.	PUNCT
inlawrev-18599	913	1	the	the	DET
inlawrev-18599	913	2	transfer	transfer	NOUN
inlawrev-18599	913	3	of	of	ADP
inlawrev-18599	913	4	inventory	inventory	NOUN
inlawrev-18599	913	5	is	be	AUX
inlawrev-18599	913	6	exempt	exempt	ADJ
inlawrev-18599	913	7	under	under	ADP
inlawrev-18599	913	8	the	the	DET
inlawrev-18599	913	9	resale	resale	NOUN
inlawrev-18599	913	10	exemption	exemption	NOUN
inlawrev-18599	913	11	,	,	PUNCT
inlawrev-18599	913	12	which	which	PRON
inlawrev-18599	913	13	has	have	VERB
inlawrev-18599	913	14	a	a	DET
inlawrev-18599	913	15	different	different	ADJ
inlawrev-18599	913	16	underlying	underlying	ADJ
inlawrev-18599	913	17	rationale	rationale	NOUN
inlawrev-18599	913	18	and	and	CCONJ
inlawrev-18599	913	19	purpose	purpose	NOUN
inlawrev-18599	913	20	.	.	PUNCT
inlawrev-18599	914	1	see	see	VERB
inlawrev-18599	914	2	supra	supra	PROPN
inlawrev-18599	914	3	notes	note	VERB
inlawrev-18599	914	4	46	46	NUM
inlawrev-18599	914	5	-	-	SYM
inlawrev-18599	914	6	48	48	NUM
inlawrev-18599	914	7	and	and	CCONJ
inlawrev-18599	914	8	accompanying	accompany	VERB
inlawrev-18599	914	9	text	text	NOUN
inlawrev-18599	914	10	.	.	PUNCT
inlawrev-18599	915	1	289	289	NUM
inlawrev-18599	915	2	.	.	PUNCT
inlawrev-18599	916	1	see	see	VERB
inlawrev-18599	916	2	supra	supra	PROPN
inlawrev-18599	916	3	notes	note	VERB
inlawrev-18599	916	4	24	24	NUM
inlawrev-18599	916	5	-	-	SYM
inlawrev-18599	916	6	48	48	NUM
inlawrev-18599	916	7	and	and	CCONJ
inlawrev-18599	916	8	accompanying	accompany	VERB
inlawrev-18599	916	9	text	text	NOUN
inlawrev-18599	916	10	.	.	PUNCT
inlawrev-18599	917	1	290	290	NUM
inlawrev-18599	917	2	.	.	PUNCT
inlawrev-18599	918	1	a	a	DET
inlawrev-18599	918	2	seller	seller	NOUN
inlawrev-18599	918	3	in	in	ADP
inlawrev-18599	918	4	an	an	DET
inlawrev-18599	918	5	asset	asset	NOUN
inlawrev-18599	918	6	sale	sale	NOUN
inlawrev-18599	918	7	likely	likely	ADV
inlawrev-18599	918	8	paid	pay	VERB
inlawrev-18599	918	9	sales	sale	NOUN
inlawrev-18599	918	10	tax	tax	NOUN
inlawrev-18599	918	11	on	on	ADP
inlawrev-18599	918	12	all	all	DET
inlawrev-18599	918	13	non	non	ADJ
inlawrev-18599	918	14	-	-	ADJ
inlawrev-18599	918	15	inventory	inventory	ADJ
inlawrev-18599	918	16	tpp	tpp	NOUN
inlawrev-18599	918	17	items	item	NOUN
inlawrev-18599	918	18	that	that	SCONJ
inlawrev-18599	918	19	an	an	DET
inlawrev-18599	918	20	asset	asset	NOUN
inlawrev-18599	918	21	sale	sale	NOUN
inlawrev-18599	918	22	would	would	AUX
inlawrev-18599	918	23	transfer	transfer	VERB
inlawrev-18599	918	24	.	.	PUNCT
inlawrev-18599	919	1	one	one	NUM
inlawrev-18599	919	2	exception	exception	NOUN
inlawrev-18599	919	3	would	would	AUX
inlawrev-18599	919	4	be	be	AUX
inlawrev-18599	919	5	manufacturing	manufacture	VERB
inlawrev-18599	919	6	equipment	equipment	NOUN
inlawrev-18599	919	7	where	where	SCONJ
inlawrev-18599	919	8	sales	sale	NOUN
inlawrev-18599	919	9	tax	tax	NOUN
inlawrev-18599	919	10	was	be	AUX
inlawrev-18599	919	11	not	not	PART
inlawrev-18599	919	12	imposed	impose	VERB
inlawrev-18599	919	13	at	at	ADP
inlawrev-18599	919	14	the	the	DET
inlawrev-18599	919	15	time	time	NOUN
inlawrev-18599	919	16	of	of	ADP
inlawrev-18599	919	17	purchase	purchase	NOUN
inlawrev-18599	919	18	due	due	ADP
inlawrev-18599	919	19	to	to	ADP
inlawrev-18599	919	20	the	the	DET
inlawrev-18599	919	21	subject	subject	ADJ
inlawrev-18599	919	22	state	state	NOUN
inlawrev-18599	919	23	having	have	VERB
inlawrev-18599	919	24	a	a	DET
inlawrev-18599	919	25	manufacturing	manufacturing	NOUN
inlawrev-18599	919	26	exemption	exemption	NOUN
inlawrev-18599	919	27	.	.	PUNCT
inlawrev-18599	920	1	see	see	VERB
inlawrev-18599	920	2	generally	generally	ADV
inlawrev-18599	920	3	hellerstein	hellerstein	VERB
inlawrev-18599	920	4	et	et	PROPN
inlawrev-18599	920	5	al	al	PROPN
inlawrev-18599	920	6	.	.	PROPN
inlawrev-18599	920	7	,	,	PUNCT
inlawrev-18599	920	8	supra	supra	PROPN
inlawrev-18599	920	9	note	note	PROPN
inlawrev-18599	920	10	24	24	NUM
inlawrev-18599	920	11	,	,	PUNCT
inlawrev-18599	920	12	at	at	ADP
inlawrev-18599	920	13	665	665	NUM
inlawrev-18599	920	14	-	-	SYM
inlawrev-18599	920	15	66	66	NUM
inlawrev-18599	920	16	.	.	PUNCT
inlawrev-18599	921	1	however	however	ADV
inlawrev-18599	921	2	,	,	PUNCT
inlawrev-18599	921	3	sales	sale	NOUN
inlawrev-18599	921	4	tax	tax	NOUN
inlawrev-18599	921	5	should	should	AUX
inlawrev-18599	921	6	also	also	ADV
inlawrev-18599	921	7	not	not	PART
inlawrev-18599	921	8	result	result	VERB
inlawrev-18599	921	9	upon	upon	SCONJ
inlawrev-18599	921	10	the	the	DET
inlawrev-18599	921	11	subsequent	subsequent	ADJ
inlawrev-18599	921	12	sale	sale	NOUN
inlawrev-18599	921	13	of	of	ADP
inlawrev-18599	921	14	the	the	DET
inlawrev-18599	921	15	manufacturing	manufacturing	NOUN
inlawrev-18599	921	16	equipment	equipment	NOUN
inlawrev-18599	921	17	in	in	ADP
inlawrev-18599	921	18	an	an	DET
inlawrev-18599	921	19	asset	asset	NOUN
inlawrev-18599	921	20	sale	sale	NOUN
inlawrev-18599	921	21	because	because	SCONJ
inlawrev-18599	921	22	of	of	ADP
inlawrev-18599	921	23	the	the	DET
inlawrev-18599	921	24	manufacturing	manufacturing	NOUN
inlawrev-18599	921	25	exemption	exemption	NOUN
inlawrev-18599	921	26	.	.	PUNCT
inlawrev-18599	922	1	see	see	VERB
inlawrev-18599	922	2	i	i	PRON
inlawrev-18599	922	3	d.	d.	PROPN
inlawrev-18599	922	4	291	291	NUM
inlawrev-18599	922	5	.	.	PUNCT
inlawrev-18599	923	1	see	see	VERB
inlawrev-18599	923	2	supra	supra	PROPN
inlawrev-18599	923	3	notes	note	VERB
inlawrev-18599	923	4	46	46	NUM
inlawrev-18599	923	5	-	-	SYM
inlawrev-18599	923	6	48	48	NUM
inlawrev-18599	923	7	and	and	CCONJ
inlawrev-18599	923	8	accompanying	accompany	VERB
inlawrev-18599	923	9	text	text	NOUN
inlawrev-18599	923	10	.	.	PUNCT
inlawrev-18599	924	1	292	292	NUM
inlawrev-18599	924	2	.	.	PUNCT
inlawrev-18599	925	1	see	see	VERB
inlawrev-18599	925	2	supra	supra	PROPN
inlawrev-18599	925	3	notes	note	VERB
inlawrev-18599	925	4	46	46	NUM
inlawrev-18599	925	5	-	-	SYM
inlawrev-18599	925	6	48	48	NUM
inlawrev-18599	925	7	and	and	CCONJ
inlawrev-18599	925	8	accompanying	accompany	VERB
inlawrev-18599	925	9	text	text	NOUN
inlawrev-18599	925	10	.	.	PUNCT
inlawrev-18599	926	1	293	293	NUM
inlawrev-18599	926	2	.	.	PUNCT
inlawrev-18599	927	1	see	see	VERB
inlawrev-18599	927	2	supra	supra	PROPN
inlawrev-18599	927	3	note	note	PROPN
inlawrev-18599	927	4	41	41	NUM
inlawrev-18599	927	5	and	and	CCONJ
inlawrev-18599	927	6	accompanying	accompany	VERB
inlawrev-18599	927	7	text	text	NOUN
inlawrev-18599	927	8	.	.	PUNCT
inlawrev-18599	928	1	294	294	NUM
inlawrev-18599	928	2	.	.	PUNCT
inlawrev-18599	929	1	see	see	VERB
inlawrev-18599	929	2	supra	supra	PROPN
inlawrev-18599	929	3	note	note	PROPN
inlawrev-18599	929	4	41	41	NUM
inlawrev-18599	929	5	and	and	CCONJ
inlawrev-18599	929	6	accompanying	accompany	VERB
inlawrev-18599	929	7	text	text	NOUN
inlawrev-18599	929	8	.	.	PUNCT
inlawrev-18599	930	1	295	295	NUM
inlawrev-18599	930	2	.	.	PUNCT
inlawrev-18599	931	1	see	see	VERB
inlawrev-18599	931	2	supra	supra	PROPN
inlawrev-18599	931	3	notes	note	VERB
inlawrev-18599	931	4	279	279	NUM
inlawrev-18599	931	5	-	-	SYM
inlawrev-18599	931	6	92	92	NUM
inlawrev-18599	931	7	and	and	CCONJ
inlawrev-18599	931	8	accompanying	accompany	VERB
inlawrev-18599	931	9	text	text	NOUN
inlawrev-18599	931	10	.	.	PUNCT
inlawrev-18599	932	1	296	296	X
inlawrev-18599	932	2	.	.	X
inlawrev-18599	933	1	see	see	VERB
inlawrev-18599	933	2	supra	supra	PROPN
inlawrev-18599	933	3	notes	note	VERB
inlawrev-18599	933	4	279	279	NUM
inlawrev-18599	933	5	-	-	SYM
inlawrev-18599	933	6	92	92	NUM
inlawrev-18599	933	7	and	and	CCONJ
inlawrev-18599	933	8	accompanying	accompany	VERB
inlawrev-18599	933	9	text	text	NOUN
inlawrev-18599	933	10	.	.	PUNCT
inlawrev-18599	934	1	297	297	NUM
inlawrev-18599	934	2	.	.	PUNCT
inlawrev-18599	935	1	see	see	VERB
inlawrev-18599	935	2	infra	infra	NOUN
inlawrev-18599	935	3	note	note	VERB
inlawrev-18599	935	4	298	298	NUM
inlawrev-18599	935	5	and	and	CCONJ
inlawrev-18599	935	6	accompanying	accompany	VERB
inlawrev-18599	935	7	text	text	NOUN
inlawrev-18599	935	8	.	.	PUNCT
inlawrev-18599	936	1	298	298	NUM
inlawrev-18599	936	2	.	.	PUNCT
inlawrev-18599	937	1	however	however	ADV
inlawrev-18599	937	2	,	,	PUNCT
inlawrev-18599	937	3	this	this	PRON
inlawrev-18599	937	4	begs	beg	VERB
inlawrev-18599	937	5	the	the	DET
inlawrev-18599	937	6	question	question	NOUN
inlawrev-18599	937	7	of	of	ADP
inlawrev-18599	937	8	whether	whether	SCONJ
inlawrev-18599	937	9	it	it	PRON
inlawrev-18599	937	10	matters	matter	VERB
inlawrev-18599	937	11	if	if	SCONJ
inlawrev-18599	937	12	the	the	DET
inlawrev-18599	937	13	target	target	NOUN
inlawrev-18599	937	14	business	business	NOUN
inlawrev-18599	937	15	will	will	AUX
inlawrev-18599	937	16	be	be	AUX
inlawrev-18599	937	17	continued	continue	VERB
inlawrev-18599	937	18	by	by	ADP
inlawrev-18599	937	19	the	the	DET
inlawrev-18599	937	20	buyer	buyer	NOUN
inlawrev-18599	937	21	in	in	ADP
inlawrev-18599	937	22	its	its	PRON
inlawrev-18599	937	23	current	current	ADJ
inlawrev-18599	937	24	form	form	NOUN
inlawrev-18599	937	25	or	or	CCONJ
inlawrev-18599	937	26	,	,	PUNCT
inlawrev-18599	937	27	instead	instead	ADV
inlawrev-18599	937	28	,	,	PUNCT
inlawrev-18599	937	29	whether	whether	SCONJ
inlawrev-18599	937	30	the	the	DET
inlawrev-18599	937	31	buyer	buyer	NOUN
inlawrev-18599	937	32	will	will	AUX
inlawrev-18599	937	33	use	use	VERB
inlawrev-18599	937	34	the	the	DET
inlawrev-18599	937	35	assets	asset	NOUN
inlawrev-18599	937	36	in	in	ADP
inlawrev-18599	937	37	a	a	DET
inlawrev-18599	937	38	different	different	ADJ
inlawrev-18599	937	39	business	business	NOUN
inlawrev-18599	937	40	and/or	and/or	CCONJ
inlawrev-18599	937	41	in	in	ADP
inlawrev-18599	937	42	a	a	DET
inlawrev-18599	937	43	different	different	ADJ
inlawrev-18599	937	44	way	way	NOUN
inlawrev-18599	937	45	from	from	ADP
inlawrev-18599	937	46	that	that	PRON
inlawrev-18599	937	47	of	of	ADP
inlawrev-18599	937	48	the	the	DET
inlawrev-18599	937	49	seller	seller	NOUN
inlawrev-18599	937	50	.	.	PUNCT
inlawrev-18599	938	1	see	see	VERB
inlawrev-18599	938	2	infra	infra	NOUN
inlawrev-18599	938	3	part	part	NOUN
inlawrev-18599	938	4	iii.b	iii.b	X
inlawrev-18599	938	5	.	.	PUNCT
inlawrev-18599	939	1	588	588	NUM
inlawrev-18599	939	2	indiana	indiana	PROPN
inlawrev-18599	939	3	law	law	PROPN
inlawrev-18599	939	4	review	review	NOUN
inlawrev-18599	939	5	[	[	X
inlawrev-18599	939	6	vol	vol	NOUN
inlawrev-18599	939	7	.	.	PUNCT
inlawrev-18599	939	8	48:551	48:551	NUM
inlawrev-18599	939	9	trap	trap	NOUN
inlawrev-18599	939	10	for	for	ADP
inlawrev-18599	939	11	the	the	DET
inlawrev-18599	939	12	unwary	unwary	ADJ
inlawrev-18599	939	13	states	state	NOUN
inlawrev-18599	939	14	having	have	VERB
inlawrev-18599	939	15	narrow	narrow	ADJ
inlawrev-18599	939	16	,	,	PUNCT
inlawrev-18599	939	17	cumbersome	cumbersome	ADJ
inlawrev-18599	939	18	or	or	CCONJ
inlawrev-18599	939	19	counterintuitive	counterintuitive	ADJ
inlawrev-18599	939	20	requirements.299	requirements.299	NOUN
inlawrev-18599	939	21	indeed	indeed	ADV
inlawrev-18599	939	22	,	,	PUNCT
inlawrev-18599	939	23	the	the	DET
inlawrev-18599	939	24	decision	decision	NOUN
inlawrev-18599	939	25	of	of	ADP
inlawrev-18599	939	26	a	a	DET
inlawrev-18599	939	27	state	state	NOUN
inlawrev-18599	939	28	to	to	PART
inlawrev-18599	939	29	not	not	PART
inlawrev-18599	939	30	have	have	VERB
inlawrev-18599	939	31	an	an	DET
inlawrev-18599	939	32	occasional	occasional	ADJ
inlawrev-18599	939	33	sale	sale	NOUN
inlawrev-18599	939	34	exemption	exemption	NOUN
inlawrev-18599	939	35	at	at	ADV
inlawrev-18599	939	36	all	all	ADV
inlawrev-18599	939	37	in	in	ADP
inlawrev-18599	939	38	the	the	DET
inlawrev-18599	939	39	context	context	NOUN
inlawrev-18599	939	40	of	of	ADP
inlawrev-18599	939	41	asset	asset	NOUN
inlawrev-18599	939	42	sales	sale	NOUN
inlawrev-18599	939	43	,	,	PUNCT
inlawrev-18599	939	44	or	or	CCONJ
inlawrev-18599	939	45	otherwise	otherwise	ADV
inlawrev-18599	939	46	,	,	PUNCT
inlawrev-18599	939	47	is	be	AUX
inlawrev-18599	939	48	a	a	DET
inlawrev-18599	939	49	policy	policy	NOUN
inlawrev-18599	939	50	decision	decision	NOUN
inlawrev-18599	939	51	in	in	ADP
inlawrev-18599	939	52	and	and	CCONJ
inlawrev-18599	939	53	of	of	ADP
inlawrev-18599	939	54	itself.300	itself.300	NUM
inlawrev-18599	939	55	a	a	DET
inlawrev-18599	939	56	likely	likely	ADJ
inlawrev-18599	939	57	explanation	explanation	NOUN
inlawrev-18599	939	58	for	for	SCONJ
inlawrev-18599	939	59	a	a	DET
inlawrev-18599	939	60	state	state	NOUN
inlawrev-18599	939	61	not	not	PART
inlawrev-18599	939	62	having	have	VERB
inlawrev-18599	939	63	an	an	DET
inlawrev-18599	939	64	occasional	occasional	ADJ
inlawrev-18599	939	65	sale	sale	NOUN
inlawrev-18599	939	66	exemption	exemption	NOUN
inlawrev-18599	939	67	is	be	AUX
inlawrev-18599	939	68	revenue	revenue	NOUN
inlawrev-18599	939	69	generation.301	generation.301	NOUN
inlawrev-18599	939	70	the	the	DET
inlawrev-18599	939	71	larger	large	ADJ
inlawrev-18599	939	72	question	question	NOUN
inlawrev-18599	939	73	upon	upon	SCONJ
inlawrev-18599	939	74	which	which	PRON
inlawrev-18599	939	75	this	this	DET
inlawrev-18599	939	76	article	article	NOUN
inlawrev-18599	939	77	focuses	focus	VERB
inlawrev-18599	939	78	is	be	AUX
inlawrev-18599	939	79	whether	whether	SCONJ
inlawrev-18599	939	80	policy	policy	NOUN
inlawrev-18599	939	81	reasons	reason	NOUN
inlawrev-18599	939	82	exist	exist	VERB
inlawrev-18599	939	83	for	for	ADP
inlawrev-18599	939	84	the	the	DET
inlawrev-18599	939	85	narrow	narrow	ADJ
inlawrev-18599	939	86	,	,	PUNCT
inlawrev-18599	939	87	cumbersome	cumbersome	ADJ
inlawrev-18599	939	88	or	or	CCONJ
inlawrev-18599	939	89	counterintuitive	counterintuitive	ADJ
inlawrev-18599	939	90	requirements	requirement	NOUN
inlawrev-18599	939	91	of	of	ADP
inlawrev-18599	939	92	some	some	PRON
inlawrev-18599	939	93	of	of	ADP
inlawrev-18599	939	94	the	the	DET
inlawrev-18599	939	95	subject	subject	ADJ
inlawrev-18599	939	96	states	state	NOUN
inlawrev-18599	939	97	.	.	PUNCT
inlawrev-18599	940	1	the	the	DET
inlawrev-18599	940	2	states	state	NOUN
inlawrev-18599	940	3	at	at	ADP
inlawrev-18599	940	4	issue	issue	NOUN
inlawrev-18599	940	5	and	and	CCONJ
inlawrev-18599	940	6	the	the	DET
inlawrev-18599	940	7	trap	trap	NOUN
inlawrev-18599	940	8	for	for	ADP
inlawrev-18599	940	9	the	the	DET
inlawrev-18599	940	10	unwary	unwary	ADJ
inlawrev-18599	940	11	categories	category	NOUN
inlawrev-18599	940	12	are	be	AUX
inlawrev-18599	940	13	set	set	VERB
inlawrev-18599	940	14	forth	forth	ADV
inlawrev-18599	940	15	below:302	below:302	NOUN
inlawrev-18599	940	16	table	table	NOUN
inlawrev-18599	940	17	1	1	NUM
inlawrev-18599	940	18	.	.	PUNCT
inlawrev-18599	940	19	trap	trap	NOUN
inlawrev-18599	940	20	for	for	ADP
inlawrev-18599	940	21	the	the	DET
inlawrev-18599	940	22	unwary	unwary	ADJ
inlawrev-18599	940	23	category	category	NOUN
inlawrev-18599	940	24	state(s	state(s	NOUN
inlawrev-18599	940	25	)	)	PUNCT
inlawrev-18599	941	1	1	1	NUM
inlawrev-18599	941	2	.	.	X
inlawrev-18599	941	3	must	must	AUX
inlawrev-18599	941	4	sell	sell	VERB
inlawrev-18599	941	5	all	all	DET
inlawrev-18599	941	6	assets	asset	NOUN
inlawrev-18599	941	7	or	or	CCONJ
inlawrev-18599	941	8	at	at	ADP
inlawrev-18599	941	9	least	least	ADJ
inlawrev-18599	941	10	all	all	DET
inlawrev-18599	941	11	operating	operate	VERB
inlawrev-18599	941	12	assets	asset	NOUN
inlawrev-18599	941	13	alabama	alabama	PROPN
inlawrev-18599	941	14	,	,	PUNCT
inlawrev-18599	941	15	georgia	georgia	PROPN
inlawrev-18599	941	16	,	,	PUNCT
inlawrev-18599	941	17	texas	texas	PROPN
inlawrev-18599	941	18	,	,	PUNCT
inlawrev-18599	941	19	south	south	PROPN
inlawrev-18599	941	20	carolina	carolina	PROPN
inlawrev-18599	941	21	2	2	NUM
inlawrev-18599	941	22	.	.	PUNCT
inlawrev-18599	942	1	buyer	buyer	NOUN
inlawrev-18599	942	2	must	must	AUX
inlawrev-18599	942	3	continue	continue	VERB
inlawrev-18599	942	4	to	to	PART
inlawrev-18599	942	5	operate	operate	VERB
inlawrev-18599	942	6	purchased	purchase	VERB
inlawrev-18599	942	7	business	business	NOUN
inlawrev-18599	942	8	,	,	PUNCT
inlawrev-18599	942	9	and	and	CCONJ
inlawrev-18599	942	10	potentially	potentially	ADV
inlawrev-18599	942	11	in	in	ADP
inlawrev-18599	942	12	the	the	DET
inlawrev-18599	942	13	same	same	ADJ
inlawrev-18599	942	14	form	form	NOUN
inlawrev-18599	942	15	idaho	idaho	PROPN
inlawrev-18599	942	16	,	,	PUNCT
inlawrev-18599	942	17	south	south	PROPN
inlawrev-18599	942	18	carolina	carolina	PROPN
inlawrev-18599	942	19	,	,	PUNCT
inlawrev-18599	942	20	wyoming	wyoming	PROPN
inlawrev-18599	942	21	,	,	PUNCT
inlawrev-18599	942	22	3	3	X
inlawrev-18599	942	23	.	.	PUNCT
inlawrev-18599	942	24	asset	asset	NOUN
inlawrev-18599	942	25	sale	sale	NOUN
inlawrev-18599	942	26	must	must	AUX
inlawrev-18599	942	27	occur	occur	VERB
inlawrev-18599	942	28	in	in	ADP
inlawrev-18599	942	29	a	a	DET
inlawrev-18599	942	30	single	single	ADJ
inlawrev-18599	942	31	transaction	transaction	NOUN
inlawrev-18599	942	32	,	,	PUNCT
inlawrev-18599	942	33	and	and	CCONJ
inlawrev-18599	942	34	perhaps	perhaps	ADV
inlawrev-18599	942	35	also	also	ADV
inlawrev-18599	942	36	to	to	ADP
inlawrev-18599	942	37	a	a	DET
inlawrev-18599	942	38	single	single	ADJ
inlawrev-18599	942	39	purchaser	purchaser	NOUN
inlawrev-18599	942	40	alabama	alabama	PROPN
inlawrev-18599	942	41	,	,	PUNCT
inlawrev-18599	942	42	minnesota	minnesota	PROPN
inlawrev-18599	942	43	,	,	PUNCT
inlawrev-18599	942	44	nebraska	nebraska	PROPN
inlawrev-18599	942	45	,	,	PUNCT
inlawrev-18599	942	46	texas	texas	PROPN
inlawrev-18599	942	47	4	4	NUM
inlawrev-18599	942	48	.	.	PUNCT
inlawrev-18599	943	1	different	different	ADJ
inlawrev-18599	943	2	requirements	requirement	NOUN
inlawrev-18599	943	3	for	for	ADP
inlawrev-18599	943	4	permitted	permit	VERB
inlawrev-18599	943	5	versus	versus	ADP
inlawrev-18599	943	6	non	non	ADJ
inlawrev-18599	943	7	-	-	ADJ
inlawrev-18599	943	8	permitted	permit	VERB
inlawrev-18599	943	9	sellers	seller	NOUN
inlawrev-18599	943	10	california	california	PROPN
inlawrev-18599	943	11	,	,	PUNCT
inlawrev-18599	943	12	florida	florida	PROPN
inlawrev-18599	943	13	,	,	PUNCT
inlawrev-18599	943	14	georgia	georgia	PROPN
inlawrev-18599	943	15	,	,	PUNCT
inlawrev-18599	943	16	kentucky	kentucky	PROPN
inlawrev-18599	943	17	,	,	PUNCT
inlawrev-18599	943	18	south	south	PROPN
inlawrev-18599	943	19	carolina	carolina	PROPN
inlawrev-18599	943	20	,	,	PUNCT
inlawrev-18599	943	21	and	and	CCONJ
inlawrev-18599	943	22	texas	texas	PROPN
inlawrev-18599	943	23	,	,	PUNCT
inlawrev-18599	943	24	5	5	NUM
inlawrev-18599	943	25	.	.	PUNCT
inlawrev-18599	944	1	timing	time	VERB
inlawrev-18599	944	2	restrictions	restriction	NOUN
inlawrev-18599	944	3	florida	florida	PROPN
inlawrev-18599	944	4	6	6	NUM
inlawrev-18599	944	5	.	.	PUNCT
inlawrev-18599	945	1	separate	separate	ADJ
inlawrev-18599	945	2	place	place	NOUN
inlawrev-18599	945	3	of	of	ADP
inlawrev-18599	945	4	business	business	NOUN
inlawrev-18599	945	5	requirement	requirement	NOUN
inlawrev-18599	945	6	georgia	georgia	PROPN
inlawrev-18599	945	7	7	7	NUM
inlawrev-18599	945	8	.	.	PUNCT
inlawrev-18599	945	9	occasional	occasional	ADJ
inlawrev-18599	945	10	sale	sale	NOUN
inlawrev-18599	945	11	exemption	exemption	NOUN
inlawrev-18599	945	12	does	do	AUX
inlawrev-18599	945	13	not	not	PART
inlawrev-18599	945	14	apply	apply	VERB
inlawrev-18599	945	15	to	to	ADP
inlawrev-18599	945	16	certain	certain	ADJ
inlawrev-18599	945	17	industries	industry	NOUN
inlawrev-18599	945	18	or	or	CCONJ
inlawrev-18599	945	19	asset	asset	NOUN
inlawrev-18599	945	20	types	type	NOUN
inlawrev-18599	945	21	illinois	illinois	PROPN
inlawrev-18599	945	22	,	,	PUNCT
inlawrev-18599	945	23	indiana	indiana	PROPN
inlawrev-18599	945	24	8	8	NUM
inlawrev-18599	945	25	.	.	PUNCT
inlawrev-18599	946	1	seller	seller	NOUN
inlawrev-18599	946	2	can	can	AUX
inlawrev-18599	946	3	not	not	PART
inlawrev-18599	946	4	remain	remain	VERB
inlawrev-18599	946	5	in	in	ADP
inlawrev-18599	946	6	same	same	ADJ
inlawrev-18599	946	7	business	business	NOUN
inlawrev-18599	946	8	being	be	AUX
inlawrev-18599	946	9	sold	sell	VERB
inlawrev-18599	946	10	or	or	CCONJ
inlawrev-18599	946	11	seller	seller	NOUN
inlawrev-18599	946	12	must	must	AUX
inlawrev-18599	946	13	cease	cease	VERB
inlawrev-18599	946	14	conducting	conduct	VERB
inlawrev-18599	946	15	business	business	NOUN
inlawrev-18599	946	16	being	be	AUX
inlawrev-18599	946	17	sold	sell	VERB
inlawrev-18599	946	18	prior	prior	ADV
inlawrev-18599	946	19	to	to	ADP
inlawrev-18599	946	20	sale	sale	NOUN
inlawrev-18599	946	21	missouri	missouri	PROPN
inlawrev-18599	946	22	,	,	PUNCT
inlawrev-18599	946	23	wisconsin	wisconsin	PROPN
inlawrev-18599	946	24	,	,	PUNCT
inlawrev-18599	946	25	rhode	rhode	PROPN
inlawrev-18599	946	26	island	island	NOUN
inlawrev-18599	946	27	9	9	NUM
inlawrev-18599	946	28	.	.	PUNCT
inlawrev-18599	947	1	asset	asset	NOUN
inlawrev-18599	947	2	sale	sale	NOUN
inlawrev-18599	947	3	must	must	AUX
inlawrev-18599	947	4	not	not	PART
inlawrev-18599	947	5	involve	involve	VERB
inlawrev-18599	947	6	seller	seller	NOUN
inlawrev-18599	947	7	that	that	PRON
inlawrev-18599	947	8	is	be	AUX
inlawrev-18599	947	9	an	an	DET
inlawrev-18599	947	10	llc	llc	NOUN
inlawrev-18599	947	11	disregarded	disregard	VERB
inlawrev-18599	947	12	for	for	ADP
inlawrev-18599	947	13	federal	federal	ADJ
inlawrev-18599	947	14	income	income	NOUN
inlawrev-18599	947	15	tax	tax	NOUN
inlawrev-18599	947	16	purposes	purpose	NOUN
inlawrev-18599	947	17	(	(	PUNCT
inlawrev-18599	947	18	unless	unless	SCONJ
inlawrev-18599	947	19	all	all	DET
inlawrev-18599	947	20	assets	asset	NOUN
inlawrev-18599	947	21	are	be	AUX
inlawrev-18599	947	22	of	of	ADP
inlawrev-18599	947	23	a	a	DET
inlawrev-18599	947	24	non	non	ADJ
inlawrev-18599	947	25	-	-	ADJ
inlawrev-18599	947	26	unitary	unitary	ADJ
inlawrev-18599	947	27	business	business	NOUN
inlawrev-18599	947	28	of	of	ADP
inlawrev-18599	947	29	the	the	DET
inlawrev-18599	947	30	seller	seller	NOUN
inlawrev-18599	947	31	)	)	PUNCT
inlawrev-18599	947	32	south	south	PROPN
inlawrev-18599	947	33	carolina	carolina	PROPN
inlawrev-18599	947	34	10	10	NUM
inlawrev-18599	947	35	.	.	PUNCT
inlawrev-18599	948	1	seller	seller	NOUN
inlawrev-18599	948	2	must	must	AUX
inlawrev-18599	948	3	have	have	AUX
inlawrev-18599	948	4	previously	previously	ADV
inlawrev-18599	948	5	paid	pay	VERB
inlawrev-18599	948	6	sales	sale	NOUN
inlawrev-18599	948	7	tax	tax	NOUN
inlawrev-18599	948	8	on	on	ADP
inlawrev-18599	948	9	the	the	DET
inlawrev-18599	948	10	non	non	ADJ
inlawrev-18599	948	11	-	-	ADJ
inlawrev-18599	948	12	inventory	inventory	ADJ
inlawrev-18599	948	13	tpp	tpp	PROPN
inlawrev-18599	948	14	being	be	AUX
inlawrev-18599	948	15	transferred	transfer	VERB
inlawrev-18599	948	16	florida	florida	PROPN
inlawrev-18599	948	17	,	,	PUNCT
inlawrev-18599	948	18	nebraska	nebraska	PROPN
inlawrev-18599	948	19	,	,	PUNCT
inlawrev-18599	948	20	wyoming	wyoming	PROPN
inlawrev-18599	948	21	299	299	NUM
inlawrev-18599	948	22	.	.	PUNCT
inlawrev-18599	949	1	see	see	VERB
inlawrev-18599	949	2	discussion	discussion	NOUN
inlawrev-18599	949	3	supra	supra	PROPN
inlawrev-18599	949	4	part	part	PROPN
inlawrev-18599	949	5	ii	ii	PROPN
inlawrev-18599	949	6	300	300	NUM
inlawrev-18599	949	7	.	.	PUNCT
inlawrev-18599	950	1	see	see	VERB
inlawrev-18599	950	2	supra	supra	PROPN
inlawrev-18599	950	3	part	part	PROPN
inlawrev-18599	950	4	ii.b	ii.b	PROPN
inlawrev-18599	950	5	,	,	PUNCT
inlawrev-18599	950	6	ii.d	ii.d	PRON
inlawrev-18599	950	7	,	,	PUNCT
inlawrev-18599	950	8	ii.k	ii.k	NOUN
inlawrev-18599	950	9	,	,	PUNCT
inlawrev-18599	950	10	ii.n	ii.n	PRON
inlawrev-18599	950	11	,	,	PUNCT
inlawrev-18599	950	12	ii.o	ii.o	NOUN
inlawrev-18599	950	13	,	,	PUNCT
inlawrev-18599	950	14	ii.r	ii.r	PROPN
inlawrev-18599	950	15	.	.	PUNCT
inlawrev-18599	951	1	301	301	NUM
inlawrev-18599	951	2	.	.	PUNCT
inlawrev-18599	952	1	for	for	ADP
inlawrev-18599	952	2	example	example	NOUN
inlawrev-18599	952	3	,	,	PUNCT
inlawrev-18599	952	4	the	the	DET
inlawrev-18599	952	5	state	state	NOUN
inlawrev-18599	952	6	of	of	ADP
inlawrev-18599	952	7	texas	texas	PROPN
inlawrev-18599	952	8	estimated	estimate	VERB
inlawrev-18599	952	9	the	the	DET
inlawrev-18599	952	10	value	value	NOUN
inlawrev-18599	952	11	of	of	ADP
inlawrev-18599	952	12	sales	sale	NOUN
inlawrev-18599	952	13	tax	tax	NOUN
inlawrev-18599	952	14	exemptions	exemption	NOUN
inlawrev-18599	952	15	in	in	ADP
inlawrev-18599	952	16	2013	2013	NUM
inlawrev-18599	952	17	to	to	PART
inlawrev-18599	952	18	be	be	AUX
inlawrev-18599	952	19	$	$	SYM
inlawrev-18599	952	20	29,327,900,000	29,327,900,000	NUM
inlawrev-18599	952	21	.	.	PUNCT
inlawrev-18599	953	1	see	see	VERB
inlawrev-18599	953	2	texas	texas	PROPN
inlawrev-18599	953	3	comptroller	comptroller	NOUN
inlawrev-18599	953	4	of	of	ADP
inlawrev-18599	953	5	public	public	ADJ
inlawrev-18599	953	6	accounts	account	NOUN
inlawrev-18599	953	7	,	,	PUNCT
inlawrev-18599	953	8	tax	tax	NOUN
inlawrev-18599	953	9	exemptions	exemption	NOUN
inlawrev-18599	953	10	&	&	CCONJ
inlawrev-18599	953	11	tax	tax	NOUN
inlawrev-18599	953	12	incidence	incidence	NOUN
inlawrev-18599	953	13	—	—	PUNCT
inlawrev-18599	953	14	a	a	DET
inlawrev-18599	953	15	report	report	NOUN
inlawrev-18599	953	16	to	to	ADP
inlawrev-18599	953	17	the	the	DET
inlawrev-18599	953	18	governor	governor	NOUN
inlawrev-18599	953	19	and	and	CCONJ
inlawrev-18599	953	20	the	the	DET
inlawrev-18599	953	21	83rd	83rd	ADJ
inlawrev-18599	953	22	texas	texas	PROPN
inlawrev-18599	953	23	legislature	legislature	NOUN
inlawrev-18599	953	24	3	3	NUM
inlawrev-18599	953	25	(	(	PUNCT
inlawrev-18599	953	26	2013	2013	NUM
inlawrev-18599	953	27	)	)	PUNCT
inlawrev-18599	953	28	.	.	PUNCT
inlawrev-18599	954	1	302	302	NUM
inlawrev-18599	954	2	.	.	PUNCT
inlawrev-18599	955	1	although	although	SCONJ
inlawrev-18599	955	2	part	part	NOUN
inlawrev-18599	955	3	ii	ii	PROPN
inlawrev-18599	955	4	lists	list	VERB
inlawrev-18599	955	5	alaska	alaska	PROPN
inlawrev-18599	955	6	as	as	ADP
inlawrev-18599	955	7	a	a	DET
inlawrev-18599	955	8	trap	trap	NOUN
inlawrev-18599	955	9	for	for	ADP
inlawrev-18599	955	10	the	the	DET
inlawrev-18599	955	11	unwary	unwary	ADJ
inlawrev-18599	955	12	state	state	NOUN
inlawrev-18599	955	13	,	,	PUNCT
inlawrev-18599	955	14	it	it	PRON
inlawrev-18599	955	15	is	be	AUX
inlawrev-18599	955	16	not	not	PART
inlawrev-18599	955	17	included	include	VERB
inlawrev-18599	955	18	in	in	ADP
inlawrev-18599	955	19	this	this	DET
inlawrev-18599	955	20	part	part	NOUN
inlawrev-18599	955	21	iii	iii	NOUN
inlawrev-18599	955	22	.	.	PUNCT
inlawrev-18599	956	1	this	this	PRON
inlawrev-18599	956	2	is	be	AUX
inlawrev-18599	956	3	because	because	SCONJ
inlawrev-18599	956	4	alaska	alaska	PROPN
inlawrev-18599	956	5	’s	’s	PART
inlawrev-18599	956	6	trap	trap	NOUN
inlawrev-18599	956	7	for	for	ADP
inlawrev-18599	956	8	the	the	DET
inlawrev-18599	956	9	unwary	unwary	ADJ
inlawrev-18599	956	10	status	status	NOUN
inlawrev-18599	956	11	results	result	VERB
inlawrev-18599	956	12	from	from	ADP
inlawrev-18599	956	13	it	it	PRON
inlawrev-18599	956	14	not	not	PART
inlawrev-18599	956	15	having	have	VERB
inlawrev-18599	956	16	a	a	DET
inlawrev-18599	956	17	statewide	statewide	ADJ
inlawrev-18599	956	18	occasional	occasional	ADJ
inlawrev-18599	956	19	sale	sale	NOUN
inlawrev-18599	956	20	exemption	exemption	NOUN
inlawrev-18599	956	21	,	,	PUNCT
inlawrev-18599	956	22	which	which	PRON
inlawrev-18599	956	23	is	be	AUX
inlawrev-18599	956	24	a	a	DET
inlawrev-18599	956	25	different	different	ADJ
inlawrev-18599	956	26	circumstance	circumstance	NOUN
inlawrev-18599	956	27	as	as	SCONJ
inlawrev-18599	956	28	compared	compare	VERB
inlawrev-18599	956	29	to	to	ADP
inlawrev-18599	956	30	the	the	DET
inlawrev-18599	956	31	states	state	NOUN
inlawrev-18599	956	32	discussed	discuss	VERB
inlawrev-18599	956	33	in	in	ADP
inlawrev-18599	956	34	this	this	DET
inlawrev-18599	956	35	part	part	NOUN
inlawrev-18599	956	36	iii	iii	NOUN
inlawrev-18599	956	37	.	.	NOUN
inlawrev-18599	956	38	2015	2015	NUM
inlawrev-18599	956	39	]	]	PUNCT
inlawrev-18599	956	40	asset	asset	NOUN
inlawrev-18599	956	41	acquisitions	acquisition	NOUN
inlawrev-18599	956	42	589	589	NUM
inlawrev-18599	956	43	a.	a.	NOUN
inlawrev-18599	956	44	category	category	NOUN
inlawrev-18599	956	45	1	1	NUM
inlawrev-18599	956	46	:	:	PUNCT
inlawrev-18599	956	47	must	must	AUX
inlawrev-18599	956	48	sell	sell	VERB
inlawrev-18599	956	49	all	all	DET
inlawrev-18599	956	50	assets	asset	NOUN
inlawrev-18599	956	51	or	or	CCONJ
inlawrev-18599	956	52	all	all	DET
inlawrev-18599	956	53	operating	operate	VERB
inlawrev-18599	956	54	assets	asset	NOUN
inlawrev-18599	956	55	(	(	PUNCT
inlawrev-18599	956	56	georgia,303	georgia,303	PROPN
inlawrev-18599	956	57	south	south	NOUN
inlawrev-18599	956	58	carolina,304	carolina,304	PROPN
inlawrev-18599	956	59	texas305	texas305	PROPN
inlawrev-18599	956	60	)	)	PUNCT
inlawrev-18599	956	61	for	for	ADP
inlawrev-18599	956	62	the	the	DET
inlawrev-18599	956	63	occasional	occasional	ADJ
inlawrev-18599	956	64	sale	sale	NOUN
inlawrev-18599	956	65	exemption	exemption	NOUN
inlawrev-18599	956	66	to	to	PART
inlawrev-18599	956	67	apply	apply	VERB
inlawrev-18599	956	68	to	to	ADP
inlawrev-18599	956	69	an	an	DET
inlawrev-18599	956	70	asset	asset	NOUN
inlawrev-18599	956	71	sale	sale	NOUN
inlawrev-18599	956	72	in	in	ADP
inlawrev-18599	956	73	alabama	alabama	PROPN
inlawrev-18599	956	74	,	,	PUNCT
inlawrev-18599	956	75	georgia	georgia	PROPN
inlawrev-18599	956	76	,	,	PUNCT
inlawrev-18599	956	77	and	and	CCONJ
inlawrev-18599	956	78	south	south	PROPN
inlawrev-18599	956	79	carolina	carolina	PROPN
inlawrev-18599	956	80	,	,	PUNCT
inlawrev-18599	956	81	the	the	DET
inlawrev-18599	956	82	sale	sale	NOUN
inlawrev-18599	956	83	must	must	AUX
inlawrev-18599	956	84	involve	involve	VERB
inlawrev-18599	956	85	the	the	DET
inlawrev-18599	956	86	transfer	transfer	NOUN
inlawrev-18599	956	87	of	of	ADP
inlawrev-18599	956	88	all	all	DET
inlawrev-18599	956	89	assets.306	assets.306	NOUN
inlawrev-18599	956	90	in	in	ADP
inlawrev-18599	956	91	texas	texas	PROPN
inlawrev-18599	956	92	,	,	PUNCT
inlawrev-18599	956	93	the	the	DET
inlawrev-18599	956	94	sale	sale	NOUN
inlawrev-18599	956	95	must	must	AUX
inlawrev-18599	956	96	involve	involve	VERB
inlawrev-18599	956	97	the	the	DET
inlawrev-18599	956	98	transfer	transfer	NOUN
inlawrev-18599	956	99	of	of	ADP
inlawrev-18599	956	100	all	all	DET
inlawrev-18599	956	101	operating	operate	VERB
inlawrev-18599	956	102	assets.307	assets.307	NOUN
inlawrev-18599	956	103	these	these	DET
inlawrev-18599	956	104	requirements	requirement	NOUN
inlawrev-18599	956	105	arguably	arguably	ADV
inlawrev-18599	956	106	are	be	AUX
inlawrev-18599	956	107	consistent	consistent	ADJ
inlawrev-18599	956	108	with	with	ADP
inlawrev-18599	956	109	the	the	DET
inlawrev-18599	956	110	rationale	rationale	NOUN
inlawrev-18599	956	111	of	of	ADP
inlawrev-18599	956	112	exempting	exempt	VERB
inlawrev-18599	956	113	certain	certain	ADJ
inlawrev-18599	956	114	transactions	transaction	NOUN
inlawrev-18599	956	115	from	from	ADP
inlawrev-18599	956	116	sales	sale	NOUN
inlawrev-18599	956	117	tax	tax	NOUN
inlawrev-18599	956	118	under	under	ADP
inlawrev-18599	956	119	the	the	DET
inlawrev-18599	956	120	occasional	occasional	ADJ
inlawrev-18599	956	121	sale	sale	NOUN
inlawrev-18599	956	122	exemption	exemption	NOUN
inlawrev-18599	956	123	because	because	SCONJ
inlawrev-18599	956	124	it	it	PRON
inlawrev-18599	956	125	is	be	AUX
inlawrev-18599	956	126	inappropriate	inappropriate	ADJ
inlawrev-18599	956	127	to	to	PART
inlawrev-18599	956	128	tax	tax	VERB
inlawrev-18599	956	129	such	such	ADJ
inlawrev-18599	956	130	transactions	transaction	NOUN
inlawrev-18599	956	131	(	(	PUNCT
inlawrev-18599	956	132	i.e.	i.e.	X
inlawrev-18599	956	133	,	,	PUNCT
inlawrev-18599	956	134	an	an	DET
inlawrev-18599	956	135	asset	asset	NOUN
inlawrev-18599	956	136	sale	sale	NOUN
inlawrev-18599	956	137	arguably	arguably	ADV
inlawrev-18599	956	138	is	be	AUX
inlawrev-18599	956	139	an	an	DET
inlawrev-18599	956	140	inappropriate	inappropriate	ADJ
inlawrev-18599	956	141	transaction	transaction	NOUN
inlawrev-18599	956	142	to	to	ADP
inlawrev-18599	956	143	tax	tax	NOUN
inlawrev-18599	956	144	because	because	SCONJ
inlawrev-18599	956	145	the	the	DET
inlawrev-18599	956	146	buyer	buyer	NOUN
inlawrev-18599	956	147	will	will	AUX
inlawrev-18599	956	148	likely	likely	ADV
inlawrev-18599	956	149	continue	continue	VERB
inlawrev-18599	956	150	operating	operate	VERB
inlawrev-18599	956	151	the	the	DET
inlawrev-18599	956	152	target	target	NOUN
inlawrev-18599	956	153	business	business	NOUN
inlawrev-18599	956	154	,	,	PUNCT
inlawrev-18599	956	155	and	and	CCONJ
inlawrev-18599	956	156	why	why	SCONJ
inlawrev-18599	956	157	should	should	AUX
inlawrev-18599	956	158	tax	tax	VERB
inlawrev-18599	956	159	be	be	AUX
inlawrev-18599	956	160	imposed	impose	VERB
inlawrev-18599	956	161	when	when	SCONJ
inlawrev-18599	956	162	there	there	PRON
inlawrev-18599	956	163	is	be	VERB
inlawrev-18599	956	164	no	no	DET
inlawrev-18599	956	165	change	change	NOUN
inlawrev-18599	956	166	in	in	ADP
inlawrev-18599	956	167	the	the	DET
inlawrev-18599	956	168	target	target	NOUN
inlawrev-18599	956	169	business	business	NOUN
inlawrev-18599	956	170	except	except	SCONJ
inlawrev-18599	956	171	for	for	ADP
inlawrev-18599	956	172	a	a	DET
inlawrev-18599	956	173	new	new	ADJ
inlawrev-18599	956	174	owner?).308	owner?).308	NOUN
inlawrev-18599	956	175	imposing	impose	VERB
inlawrev-18599	956	176	a	a	DET
inlawrev-18599	956	177	requirement	requirement	NOUN
inlawrev-18599	956	178	to	to	PART
inlawrev-18599	956	179	sell	sell	VERB
inlawrev-18599	956	180	all	all	DET
inlawrev-18599	956	181	the	the	DET
inlawrev-18599	956	182	assets	asset	NOUN
inlawrev-18599	956	183	of	of	ADP
inlawrev-18599	956	184	a	a	DET
inlawrev-18599	956	185	business	business	NOUN
inlawrev-18599	956	186	,	,	PUNCT
inlawrev-18599	956	187	or	or	CCONJ
inlawrev-18599	956	188	at	at	ADP
inlawrev-18599	956	189	least	least	ADJ
inlawrev-18599	956	190	all	all	DET
inlawrev-18599	956	191	the	the	DET
inlawrev-18599	956	192	operating	operate	VERB
inlawrev-18599	956	193	assets	asset	NOUN
inlawrev-18599	956	194	,	,	PUNCT
inlawrev-18599	956	195	seemingly	seemingly	ADV
inlawrev-18599	956	196	ensures	ensure	VERB
inlawrev-18599	956	197	that	that	SCONJ
inlawrev-18599	956	198	the	the	DET
inlawrev-18599	956	199	buyer	buyer	NOUN
inlawrev-18599	956	200	will	will	AUX
inlawrev-18599	956	201	obtain	obtain	VERB
inlawrev-18599	956	202	all	all	DET
inlawrev-18599	956	203	necessary	necessary	ADJ
inlawrev-18599	956	204	assets	asset	NOUN
inlawrev-18599	956	205	to	to	PART
inlawrev-18599	956	206	maintain	maintain	VERB
inlawrev-18599	956	207	the	the	DET
inlawrev-18599	956	208	operation	operation	NOUN
inlawrev-18599	956	209	of	of	ADP
inlawrev-18599	956	210	the	the	DET
inlawrev-18599	956	211	target	target	NOUN
inlawrev-18599	956	212	business	business	NOUN
inlawrev-18599	956	213	post	post	NOUN
inlawrev-18599	956	214	-	-	ADJ
inlawrev-18599	956	215	sale.309	sale.309	ADJ
inlawrev-18599	956	216	notably	notably	ADV
inlawrev-18599	956	217	,	,	PUNCT
inlawrev-18599	956	218	the	the	DET
inlawrev-18599	956	219	requirement	requirement	NOUN
inlawrev-18599	956	220	in	in	ADP
inlawrev-18599	956	221	texas	texas	PROPN
inlawrev-18599	956	222	to	to	PART
inlawrev-18599	956	223	transfer	transfer	VERB
inlawrev-18599	956	224	only	only	ADV
inlawrev-18599	956	225	all	all	DET
inlawrev-18599	956	226	operating	operate	VERB
inlawrev-18599	956	227	assets	asset	NOUN
inlawrev-18599	956	228	more	more	ADV
inlawrev-18599	956	229	rationally	rationally	ADV
inlawrev-18599	956	230	serves	serve	VERB
inlawrev-18599	956	231	the	the	DET
inlawrev-18599	956	232	related	relate	VERB
inlawrev-18599	956	233	policy	policy	NOUN
inlawrev-18599	956	234	purpose	purpose	NOUN
inlawrev-18599	956	235	because	because	SCONJ
inlawrev-18599	956	236	it	it	PRON
inlawrev-18599	956	237	is	be	AUX
inlawrev-18599	956	238	arguably	arguably	ADV
inlawrev-18599	956	239	only	only	ADV
inlawrev-18599	956	240	the	the	DET
inlawrev-18599	956	241	operating	operate	VERB
inlawrev-18599	956	242	assets	asset	NOUN
inlawrev-18599	956	243	that	that	PRON
inlawrev-18599	956	244	the	the	DET
inlawrev-18599	956	245	buyer	buyer	NOUN
inlawrev-18599	956	246	needs	need	VERB
inlawrev-18599	956	247	to	to	PART
inlawrev-18599	956	248	continue	continue	VERB
inlawrev-18599	956	249	operating	operate	VERB
inlawrev-18599	956	250	the	the	DET
inlawrev-18599	956	251	target	target	NOUN
inlawrev-18599	956	252	business	business	NOUN
inlawrev-18599	956	253	post	post	NOUN
inlawrev-18599	956	254	-	-	NOUN
inlawrev-18599	956	255	sale.310	sale.310	NOUN
inlawrev-18599	956	256	thus	thus	ADV
inlawrev-18599	956	257	,	,	PUNCT
inlawrev-18599	956	258	the	the	DET
inlawrev-18599	956	259	requirement	requirement	NOUN
inlawrev-18599	956	260	in	in	ADP
inlawrev-18599	956	261	alabama	alabama	PROPN
inlawrev-18599	956	262	,	,	PUNCT
inlawrev-18599	956	263	georgia	georgia	PROPN
inlawrev-18599	956	264	and	and	CCONJ
inlawrev-18599	956	265	south	south	PROPN
inlawrev-18599	956	266	carolina	carolina	PROPN
inlawrev-18599	956	267	mandating	mandate	VERB
inlawrev-18599	956	268	that	that	SCONJ
inlawrev-18599	956	269	the	the	DET
inlawrev-18599	956	270	asset	asset	NOUN
inlawrev-18599	956	271	sale	sale	NOUN
inlawrev-18599	956	272	involve	involve	VERB
inlawrev-18599	956	273	the	the	DET
inlawrev-18599	956	274	transfer	transfer	NOUN
inlawrev-18599	956	275	of	of	ADP
inlawrev-18599	956	276	all	all	DET
inlawrev-18599	956	277	assets	asset	NOUN
inlawrev-18599	956	278	is	be	AUX
inlawrev-18599	956	279	likely	likely	ADV
inlawrev-18599	956	280	overly	overly	ADV
inlawrev-18599	956	281	restrictive	restrictive	ADJ
inlawrev-18599	956	282	from	from	ADP
inlawrev-18599	956	283	a	a	DET
inlawrev-18599	956	284	policy	policy	NOUN
inlawrev-18599	956	285	perspective.311	perspective.311	NOUN
inlawrev-18599	956	286	further	far	ADV
inlawrev-18599	956	287	,	,	PUNCT
inlawrev-18599	956	288	the	the	DET
inlawrev-18599	956	289	requirement	requirement	NOUN
inlawrev-18599	956	290	to	to	PART
inlawrev-18599	956	291	transfer	transfer	VERB
inlawrev-18599	956	292	all	all	DET
inlawrev-18599	956	293	assets	asset	NOUN
inlawrev-18599	956	294	,	,	PUNCT
inlawrev-18599	956	295	and	and	CCONJ
inlawrev-18599	956	296	even	even	ADV
inlawrev-18599	956	297	texas	texas	PROPN
inlawrev-18599	956	298	’	'	PUNCT
inlawrev-18599	956	299	more	more	ADV
inlawrev-18599	956	300	rational	rational	ADJ
inlawrev-18599	956	301	requirement	requirement	NOUN
inlawrev-18599	956	302	of	of	ADP
inlawrev-18599	956	303	transferring	transfer	VERB
inlawrev-18599	956	304	all	all	DET
inlawrev-18599	956	305	operating	operate	VERB
inlawrev-18599	956	306	assets	asset	NOUN
inlawrev-18599	956	307	,	,	PUNCT
inlawrev-18599	956	308	is	be	AUX
inlawrev-18599	956	309	at	at	ADP
inlawrev-18599	956	310	odds	odd	NOUN
inlawrev-18599	956	311	with	with	ADP
inlawrev-18599	956	312	the	the	DET
inlawrev-18599	956	313	practical	practical	ADJ
inlawrev-18599	956	314	nature	nature	NOUN
inlawrev-18599	956	315	of	of	ADP
inlawrev-18599	956	316	most	most	ADJ
inlawrev-18599	956	317	asset	asset	NOUN
inlawrev-18599	956	318	sales	sale	NOUN
inlawrev-18599	956	319	.	.	PUNCT
inlawrev-18599	957	1	this	this	PRON
inlawrev-18599	957	2	is	be	AUX
inlawrev-18599	957	3	because	because	SCONJ
inlawrev-18599	957	4	it	it	PRON
inlawrev-18599	957	5	is	be	AUX
inlawrev-18599	957	6	common	common	ADJ
inlawrev-18599	957	7	for	for	SCONJ
inlawrev-18599	957	8	a	a	DET
inlawrev-18599	957	9	seller	seller	NOUN
inlawrev-18599	957	10	to	to	PART
inlawrev-18599	957	11	negotiate	negotiate	VERB
inlawrev-18599	957	12	the	the	DET
inlawrev-18599	957	13	exclusion	exclusion	NOUN
inlawrev-18599	957	14	of	of	ADP
inlawrev-18599	957	15	some	some	DET
inlawrev-18599	957	16	assets	asset	NOUN
inlawrev-18599	957	17	from	from	ADP
inlawrev-18599	957	18	the	the	DET
inlawrev-18599	957	19	asset	asset	NOUN
inlawrev-18599	957	20	sale.312	sale.312	VERB
inlawrev-18599	957	21	for	for	ADP
inlawrev-18599	957	22	example	example	NOUN
inlawrev-18599	957	23	,	,	PUNCT
inlawrev-18599	957	24	a	a	DET
inlawrev-18599	957	25	seller	seller	NOUN
inlawrev-18599	957	26	might	might	AUX
inlawrev-18599	957	27	want	want	VERB
inlawrev-18599	957	28	to	to	PART
inlawrev-18599	957	29	keep	keep	VERB
inlawrev-18599	957	30	certain	certain	ADJ
inlawrev-18599	957	31	paintings	painting	NOUN
inlawrev-18599	957	32	that	that	PRON
inlawrev-18599	957	33	hang	hang	VERB
inlawrev-18599	957	34	in	in	ADP
inlawrev-18599	957	35	a	a	DET
inlawrev-18599	957	36	reception	reception	NOUN
inlawrev-18599	957	37	area	area	NOUN
inlawrev-18599	957	38	or	or	CCONJ
inlawrev-18599	957	39	conference	conference	NOUN
inlawrev-18599	957	40	room	room	NOUN
inlawrev-18599	957	41	because	because	SCONJ
inlawrev-18599	957	42	such	such	ADJ
inlawrev-18599	957	43	paintings	painting	NOUN
inlawrev-18599	957	44	are	be	AUX
inlawrev-18599	957	45	personal	personal	ADJ
inlawrev-18599	957	46	to	to	ADP
inlawrev-18599	957	47	the	the	DET
inlawrev-18599	957	48	seller.313	seller.313	PROPN
inlawrev-18599	957	49	also	also	ADV
inlawrev-18599	957	50	,	,	PUNCT
inlawrev-18599	957	51	it	it	PRON
inlawrev-18599	957	52	is	be	AUX
inlawrev-18599	957	53	common	common	ADJ
inlawrev-18599	957	54	for	for	SCONJ
inlawrev-18599	957	55	a	a	DET
inlawrev-18599	957	56	seller	seller	NOUN
inlawrev-18599	957	57	to	to	PART
inlawrev-18599	957	58	negotiate	negotiate	VERB
inlawrev-18599	957	59	for	for	ADP
inlawrev-18599	957	60	the	the	DET
inlawrev-18599	957	61	exclusion	exclusion	NOUN
inlawrev-18599	957	62	of	of	ADP
inlawrev-18599	957	63	trademarks	trademark	NOUN
inlawrev-18599	957	64	,	,	PUNCT
inlawrev-18599	957	65	logos	logo	NOUN
inlawrev-18599	957	66	,	,	PUNCT
inlawrev-18599	957	67	trade	trade	NOUN
inlawrev-18599	957	68	names	name	NOUN
inlawrev-18599	957	69	,	,	PUNCT
inlawrev-18599	957	70	or	or	CCONJ
inlawrev-18599	957	71	a	a	DET
inlawrev-18599	957	72	certain	certain	ADJ
inlawrev-18599	957	73	amount	amount	NOUN
inlawrev-18599	957	74	of	of	ADP
inlawrev-18599	957	75	cash	cash	NOUN
inlawrev-18599	957	76	or	or	CCONJ
inlawrev-18599	957	77	receivables.314	receivables.314	NOUN
inlawrev-18599	957	78	notably	notably	ADV
inlawrev-18599	957	79	,	,	PUNCT
inlawrev-18599	957	80	texas	texas	PROPN
inlawrev-18599	957	81	offers	offer	VERB
inlawrev-18599	957	82	some	some	DET
inlawrev-18599	957	83	relief	relief	NOUN
inlawrev-18599	957	84	from	from	ADP
inlawrev-18599	957	85	its	its	PRON
inlawrev-18599	957	86	transfer	transfer	NOUN
inlawrev-18599	957	87	requirement	requirement	NOUN
inlawrev-18599	957	88	by	by	ADP
inlawrev-18599	957	89	having	have	VERB
inlawrev-18599	957	90	a	a	DET
inlawrev-18599	957	91	de	de	X
inlawrev-18599	957	92	minimis	minimis	NOUN
inlawrev-18599	957	93	exception.315	exception.315	PROPN
inlawrev-18599	957	94	for	for	ADP
inlawrev-18599	957	95	example	example	NOUN
inlawrev-18599	957	96	,	,	PUNCT
inlawrev-18599	957	97	in	in	ADP
inlawrev-18599	957	98	a	a	DET
inlawrev-18599	957	99	texas	texas	PROPN
inlawrev-18599	957	100	303	303	NUM
inlawrev-18599	957	101	.	.	PUNCT
inlawrev-18599	958	1	georgia	georgia	PROPN
inlawrev-18599	958	2	imposes	impose	VERB
inlawrev-18599	958	3	other	other	ADJ
inlawrev-18599	958	4	trap	trap	NOUN
inlawrev-18599	958	5	for	for	ADP
inlawrev-18599	958	6	the	the	DET
inlawrev-18599	958	7	unwary	unwary	ADJ
inlawrev-18599	958	8	requirements	requirement	NOUN
inlawrev-18599	958	9	.	.	PUNCT
inlawrev-18599	959	1	see	see	VERB
inlawrev-18599	959	2	supra	supra	ADJ
inlawrev-18599	959	3	table	table	NOUN
inlawrev-18599	959	4	1	1	NUM
inlawrev-18599	959	5	.	.	X
inlawrev-18599	959	6	304	304	NUM
inlawrev-18599	959	7	.	.	PUNCT
inlawrev-18599	960	1	south	south	PROPN
inlawrev-18599	960	2	carolina	carolina	PROPN
inlawrev-18599	960	3	imposes	impose	VERB
inlawrev-18599	960	4	other	other	ADJ
inlawrev-18599	960	5	trap	trap	NOUN
inlawrev-18599	960	6	for	for	ADP
inlawrev-18599	960	7	the	the	DET
inlawrev-18599	960	8	unwary	unwary	ADJ
inlawrev-18599	960	9	requirements	requirement	NOUN
inlawrev-18599	960	10	.	.	PUNCT
inlawrev-18599	961	1	see	see	VERB
inlawrev-18599	961	2	supra	supra	ADJ
inlawrev-18599	961	3	table	table	NOUN
inlawrev-18599	961	4	1	1	NUM
inlawrev-18599	961	5	.	.	NOUN
inlawrev-18599	961	6	305	305	NUM
inlawrev-18599	961	7	.	.	PUNCT
inlawrev-18599	962	1	texas	texas	PROPN
inlawrev-18599	962	2	imposes	impose	VERB
inlawrev-18599	962	3	other	other	ADJ
inlawrev-18599	962	4	trap	trap	NOUN
inlawrev-18599	962	5	for	for	ADP
inlawrev-18599	962	6	the	the	DET
inlawrev-18599	962	7	unwary	unwary	ADJ
inlawrev-18599	962	8	requirements	requirement	NOUN
inlawrev-18599	962	9	.	.	PUNCT
inlawrev-18599	963	1	see	see	VERB
inlawrev-18599	963	2	supra	supra	ADJ
inlawrev-18599	963	3	table	table	NOUN
inlawrev-18599	963	4	1	1	NUM
inlawrev-18599	963	5	.	.	X
inlawrev-18599	963	6	306	306	NUM
inlawrev-18599	963	7	.	.	PUNCT
inlawrev-18599	964	1	see	see	VERB
inlawrev-18599	964	2	supra	supra	PROPN
inlawrev-18599	964	3	part	part	PROPN
inlawrev-18599	964	4	ii.a	ii.a	PROPN
inlawrev-18599	964	5	,	,	PUNCT
inlawrev-18599	964	6	ii.f	ii.f	NOUN
inlawrev-18599	964	7	,	,	PUNCT
inlawrev-18599	964	8	ii.p	ii.p	NOUN
inlawrev-18599	964	9	.	.	PUNCT
inlawrev-18599	965	1	307	307	NUM
inlawrev-18599	965	2	.	.	PUNCT
inlawrev-18599	966	1	see	see	VERB
inlawrev-18599	966	2	supra	supra	PROPN
inlawrev-18599	966	3	part	part	NOUN
inlawrev-18599	966	4	ii.s	ii.s	PROPN
inlawrev-18599	966	5	.	.	PUNCT
inlawrev-18599	967	1	308	308	NUM
inlawrev-18599	967	2	.	.	X
inlawrev-18599	968	1	see	see	VERB
inlawrev-18599	968	2	supra	supra	PROPN
inlawrev-18599	968	3	notes	note	VERB
inlawrev-18599	968	4	297	297	NUM
inlawrev-18599	968	5	-	-	SYM
inlawrev-18599	968	6	98	98	NUM
inlawrev-18599	968	7	and	and	CCONJ
inlawrev-18599	968	8	accompanying	accompany	VERB
inlawrev-18599	968	9	text	text	NOUN
inlawrev-18599	968	10	.	.	PUNCT
inlawrev-18599	969	1	309	309	NUM
inlawrev-18599	969	2	.	.	PUNCT
inlawrev-18599	970	1	see	see	VERB
inlawrev-18599	970	2	supra	supra	PROPN
inlawrev-18599	970	3	notes	note	VERB
inlawrev-18599	970	4	297	297	NUM
inlawrev-18599	970	5	-	-	SYM
inlawrev-18599	970	6	98	98	NUM
inlawrev-18599	970	7	and	and	CCONJ
inlawrev-18599	970	8	accompanying	accompany	VERB
inlawrev-18599	970	9	text	text	NOUN
inlawrev-18599	970	10	.	.	PUNCT
inlawrev-18599	971	1	310	310	X
inlawrev-18599	971	2	.	.	PUNCT
inlawrev-18599	972	1	see	see	VERB
inlawrev-18599	972	2	supra	supra	PROPN
inlawrev-18599	972	3	part	part	PROPN
inlawrev-18599	972	4	ii.s	ii.s	PROPN
inlawrev-18599	972	5	.	.	PUNCT
inlawrev-18599	973	1	311	311	NUM
inlawrev-18599	973	2	.	.	PUNCT
inlawrev-18599	973	3	see	see	VERB
inlawrev-18599	973	4	supra	supra	PROPN
inlawrev-18599	973	5	part	part	PROPN
inlawrev-18599	973	6	ii.a	ii.a	PROPN
inlawrev-18599	973	7	.	.	PROPN
inlawrev-18599	973	8	,	,	PUNCT
inlawrev-18599	973	9	ii.f	ii.f	NOUN
inlawrev-18599	973	10	,	,	PUNCT
inlawrev-18599	973	11	ii.p	ii.p	NOUN
inlawrev-18599	973	12	.	.	PUNCT
inlawrev-18599	974	1	but	but	CCONJ
inlawrev-18599	974	2	see	see	VERB
inlawrev-18599	974	3	supra	supra	PROPN
inlawrev-18599	974	4	note	note	NOUN
inlawrev-18599	974	5	70	70	NUM
inlawrev-18599	974	6	regarding	regard	VERB
inlawrev-18599	974	7	alabama	alabama	PROPN
inlawrev-18599	974	8	and	and	CCONJ
inlawrev-18599	974	9	a	a	DET
inlawrev-18599	974	10	potential	potential	ADJ
inlawrev-18599	974	11	de	de	X
inlawrev-18599	974	12	minimis	minimis	NOUN
inlawrev-18599	974	13	rule	rule	NOUN
inlawrev-18599	974	14	.	.	PUNCT
inlawrev-18599	975	1	312	312	X
inlawrev-18599	975	2	.	.	X
inlawrev-18599	975	3	see	see	VERB
inlawrev-18599	975	4	supra	supra	PROPN
inlawrev-18599	975	5	note	note	PROPN
inlawrev-18599	975	6	71	71	NUM
inlawrev-18599	975	7	and	and	CCONJ
inlawrev-18599	975	8	accompanying	accompany	VERB
inlawrev-18599	975	9	text	text	NOUN
inlawrev-18599	975	10	.	.	PUNCT
inlawrev-18599	976	1	313	313	NUM
inlawrev-18599	976	2	.	.	PUNCT
inlawrev-18599	977	1	see	see	VERB
inlawrev-18599	977	2	supra	supra	PROPN
inlawrev-18599	977	3	note	note	PROPN
inlawrev-18599	977	4	71	71	NUM
inlawrev-18599	977	5	and	and	CCONJ
inlawrev-18599	977	6	accompanying	accompany	VERB
inlawrev-18599	977	7	text	text	NOUN
inlawrev-18599	977	8	.	.	PUNCT
inlawrev-18599	978	1	314	314	X
inlawrev-18599	978	2	.	.	PUNCT
inlawrev-18599	979	1	see	see	VERB
inlawrev-18599	979	2	,	,	PUNCT
inlawrev-18599	979	3	e.g.	e.g.	ADV
inlawrev-18599	979	4	,	,	PUNCT
inlawrev-18599	979	5	tex	tex	PROPN
inlawrev-18599	979	6	.	.	PROPN
inlawrev-18599	979	7	comptroller	comptroller	NOUN
inlawrev-18599	979	8	of	of	ADP
inlawrev-18599	979	9	pub	pub	NOUN
inlawrev-18599	979	10	.	.	PUNCT
inlawrev-18599	980	1	accts	acct	NOUN
inlawrev-18599	980	2	.	.	PUNCT
inlawrev-18599	980	3	,	,	PUNCT
inlawrev-18599	980	4	tex	tex	PROPN
inlawrev-18599	980	5	.	.	PUNCT
inlawrev-18599	980	6	ltr	ltr	PROPN
inlawrev-18599	980	7	.	.	PUNCT
inlawrev-18599	981	1	rul	rul	PROPN
inlawrev-18599	981	2	.	.	PUNCT
inlawrev-18599	982	1	no	no	INTJ
inlawrev-18599	982	2	.	.	PUNCT
inlawrev-18599	983	1	9610139l	9610139l	NOUN
inlawrev-18599	983	2	(	(	PUNCT
inlawrev-18599	983	3	1996	1996	NUM
inlawrev-18599	983	4	)	)	PUNCT
inlawrev-18599	983	5	;	;	PUNCT
inlawrev-18599	983	6	tex	tex	PROPN
inlawrev-18599	983	7	.	.	PROPN
inlawrev-18599	983	8	comptroller	comptroller	NOUN
inlawrev-18599	983	9	of	of	ADP
inlawrev-18599	983	10	pub	pub	NOUN
inlawrev-18599	983	11	.	.	PUNCT
inlawrev-18599	984	1	accts	acct	NOUN
inlawrev-18599	984	2	.	.	PUNCT
inlawrev-18599	984	3	,	,	PUNCT
inlawrev-18599	984	4	tex	tex	PROPN
inlawrev-18599	984	5	.	.	PUNCT
inlawrev-18599	984	6	ltr	ltr	PROPN
inlawrev-18599	984	7	.	.	PUNCT
inlawrev-18599	985	1	rul	rul	PROPN
inlawrev-18599	985	2	.	.	PUNCT
inlawrev-18599	986	1	no	no	INTJ
inlawrev-18599	986	2	.	.	PUNCT
inlawrev-18599	987	1	9104l1105b10	9104l1105b10	NOUN
inlawrev-18599	987	2	(	(	PUNCT
inlawrev-18599	987	3	1991	1991	NUM
inlawrev-18599	987	4	)	)	PUNCT
inlawrev-18599	987	5	.	.	PUNCT
inlawrev-18599	988	1	315	315	NUM
inlawrev-18599	988	2	.	.	PUNCT
inlawrev-18599	989	1	see	see	VERB
inlawrev-18599	989	2	supra	supra	PROPN
inlawrev-18599	989	3	part	part	NOUN
inlawrev-18599	989	4	ii.q	ii.q	ADJ
inlawrev-18599	989	5	.	.	PUNCT
inlawrev-18599	990	1	590	590	NUM
inlawrev-18599	990	2	indiana	indiana	PROPN
inlawrev-18599	990	3	law	law	PROPN
inlawrev-18599	990	4	review	review	NOUN
inlawrev-18599	990	5	[	[	X
inlawrev-18599	990	6	vol	vol	NOUN
inlawrev-18599	990	7	.	.	PUNCT
inlawrev-18599	990	8	48:551	48:551	NUM
inlawrev-18599	990	9	hearings	hearing	NOUN
inlawrev-18599	990	10	decision	decision	NOUN
inlawrev-18599	990	11	,	,	PUNCT
inlawrev-18599	990	12	the	the	DET
inlawrev-18599	990	13	administrative	administrative	ADJ
inlawrev-18599	990	14	law	law	NOUN
inlawrev-18599	990	15	judge	judge	NOUN
inlawrev-18599	990	16	concluded	conclude	VERB
inlawrev-18599	990	17	that	that	SCONJ
inlawrev-18599	990	18	sixteen	sixteen	NUM
inlawrev-18599	990	19	out	out	ADP
inlawrev-18599	990	20	of	of	ADP
inlawrev-18599	990	21	twenty	twenty	NUM
inlawrev-18599	990	22	-	-	PUNCT
inlawrev-18599	990	23	five	five	NUM
inlawrev-18599	990	24	thousand	thousand	NUM
inlawrev-18599	990	25	assets	asset	NOUN
inlawrev-18599	990	26	that	that	PRON
inlawrev-18599	990	27	were	be	AUX
inlawrev-18599	990	28	excluded	exclude	VERB
inlawrev-18599	990	29	from	from	ADP
inlawrev-18599	990	30	the	the	DET
inlawrev-18599	990	31	asset	asset	NOUN
inlawrev-18599	990	32	sale	sale	NOUN
inlawrev-18599	990	33	“	"	PUNCT
inlawrev-18599	990	34	were	be	AUX
inlawrev-18599	990	35	so	so	ADV
inlawrev-18599	990	36	relatively	relatively	ADV
inlawrev-18599	990	37	insignificant	insignificant	ADJ
inlawrev-18599	990	38	,	,	PUNCT
inlawrev-18599	990	39	both	both	CCONJ
inlawrev-18599	990	40	in	in	ADP
inlawrev-18599	990	41	number	number	NOUN
inlawrev-18599	990	42	and	and	CCONJ
inlawrev-18599	990	43	in	in	ADP
inlawrev-18599	990	44	value	value	NOUN
inlawrev-18599	990	45	”	"	PUNCT
inlawrev-18599	990	46	that	that	SCONJ
inlawrev-18599	990	47	texas	texas	PROPN
inlawrev-18599	990	48	’	'	PUNCT
inlawrev-18599	990	49	occasional	occasional	ADJ
inlawrev-18599	990	50	sale	sale	NOUN
inlawrev-18599	990	51	exemption	exemption	NOUN
inlawrev-18599	990	52	still	still	ADV
inlawrev-18599	990	53	applied	apply	VERB
inlawrev-18599	990	54	even	even	ADV
inlawrev-18599	990	55	though	though	SCONJ
inlawrev-18599	990	56	the	the	DET
inlawrev-18599	990	57	entire	entire	ADJ
inlawrev-18599	990	58	operating	operate	VERB
inlawrev-18599	990	59	assets	asset	NOUN
inlawrev-18599	990	60	of	of	ADP
inlawrev-18599	990	61	the	the	DET
inlawrev-18599	990	62	target	target	NOUN
inlawrev-18599	990	63	business	business	NOUN
inlawrev-18599	990	64	were	be	AUX
inlawrev-18599	990	65	not	not	PART
inlawrev-18599	990	66	transferred.316	transferred.316	NUM
inlawrev-18599	990	67	taking	take	VERB
inlawrev-18599	990	68	the	the	DET
inlawrev-18599	990	69	above	above	ADJ
inlawrev-18599	990	70	into	into	ADP
inlawrev-18599	990	71	consideration	consideration	NOUN
inlawrev-18599	990	72	,	,	PUNCT
inlawrev-18599	990	73	at	at	ADP
inlawrev-18599	990	74	a	a	DET
inlawrev-18599	990	75	minimum	minimum	NOUN
inlawrev-18599	990	76	,	,	PUNCT
inlawrev-18599	990	77	alabama	alabama	PROPN
inlawrev-18599	990	78	,	,	PUNCT
inlawrev-18599	990	79	georgia	georgia	PROPN
inlawrev-18599	990	80	and	and	CCONJ
inlawrev-18599	990	81	south	south	PROPN
inlawrev-18599	990	82	carolina	carolina	PROPN
inlawrev-18599	990	83	should	should	AUX
inlawrev-18599	990	84	consider	consider	VERB
inlawrev-18599	990	85	narrowing	narrow	VERB
inlawrev-18599	990	86	their	their	PRON
inlawrev-18599	990	87	transfer	transfer	NOUN
inlawrev-18599	990	88	requirements	requirement	NOUN
inlawrev-18599	990	89	to	to	PART
inlawrev-18599	990	90	require	require	VERB
inlawrev-18599	990	91	only	only	ADV
inlawrev-18599	990	92	the	the	DET
inlawrev-18599	990	93	transfer	transfer	NOUN
inlawrev-18599	990	94	of	of	ADP
inlawrev-18599	990	95	operating	operate	VERB
inlawrev-18599	990	96	assets	asset	NOUN
inlawrev-18599	990	97	rather	rather	ADV
inlawrev-18599	990	98	than	than	ADP
inlawrev-18599	990	99	all	all	DET
inlawrev-18599	990	100	assets.317	assets.317	PROPN
inlawrev-18599	990	101	alabama	alabama	PROPN
inlawrev-18599	990	102	,	,	PUNCT
inlawrev-18599	990	103	georgia	georgia	PROPN
inlawrev-18599	990	104	and	and	CCONJ
inlawrev-18599	990	105	south	south	PROPN
inlawrev-18599	990	106	carolina	carolina	PROPN
inlawrev-18599	990	107	should	should	AUX
inlawrev-18599	990	108	also	also	ADV
inlawrev-18599	990	109	implement	implement	VERB
inlawrev-18599	990	110	a	a	DET
inlawrev-18599	990	111	de	de	X
inlawrev-18599	990	112	minimis	minimis	NOUN
inlawrev-18599	990	113	exception	exception	NOUN
inlawrev-18599	990	114	like	like	ADP
inlawrev-18599	990	115	texas	texas	PROPN
inlawrev-18599	990	116	has	have	AUX
inlawrev-18599	990	117	done.318	done.318	PROPN
inlawrev-18599	990	118	a	a	DET
inlawrev-18599	990	119	de	de	X
inlawrev-18599	990	120	minimis	minimis	NOUN
inlawrev-18599	990	121	exception	exception	NOUN
inlawrev-18599	990	122	similar	similar	ADJ
inlawrev-18599	990	123	to	to	ADP
inlawrev-18599	990	124	the	the	DET
inlawrev-18599	990	125	one	one	NOUN
inlawrev-18599	990	126	that	that	PRON
inlawrev-18599	990	127	exists	exist	VERB
inlawrev-18599	990	128	in	in	ADP
inlawrev-18599	990	129	texas	texas	PROPN
inlawrev-18599	990	130	would	would	AUX
inlawrev-18599	990	131	be	be	AUX
inlawrev-18599	990	132	workable	workable	ADJ
inlawrev-18599	990	133	or	or	CCONJ
inlawrev-18599	990	134	,	,	PUNCT
inlawrev-18599	990	135	alternatively	alternatively	ADV
inlawrev-18599	990	136	,	,	PUNCT
inlawrev-18599	990	137	alabama	alabama	PROPN
inlawrev-18599	990	138	,	,	PUNCT
inlawrev-18599	990	139	georgia	georgia	PROPN
inlawrev-18599	990	140	and	and	CCONJ
inlawrev-18599	990	141	south	south	PROPN
inlawrev-18599	990	142	carolina	carolina	PROPN
inlawrev-18599	990	143	could	could	AUX
inlawrev-18599	990	144	amend	amend	VERB
inlawrev-18599	990	145	their	their	PRON
inlawrev-18599	990	146	transfer	transfer	NOUN
inlawrev-18599	990	147	requirements	requirement	NOUN
inlawrev-18599	990	148	to	to	PART
inlawrev-18599	990	149	provide	provide	VERB
inlawrev-18599	990	150	that	that	SCONJ
inlawrev-18599	990	151	“	"	PUNCT
inlawrev-18599	990	152	all	all	PRON
inlawrev-18599	990	153	or	or	CCONJ
inlawrev-18599	990	154	substantially	substantially	ADV
inlawrev-18599	990	155	all	all	PRON
inlawrev-18599	990	156	”	"	PUNCT
inlawrev-18599	990	157	the	the	DET
inlawrev-18599	990	158	assets	asset	NOUN
inlawrev-18599	990	159	of	of	ADP
inlawrev-18599	990	160	the	the	DET
inlawrev-18599	990	161	target	target	NOUN
inlawrev-18599	990	162	business	business	NOUN
inlawrev-18599	990	163	must	must	AUX
inlawrev-18599	990	164	be	be	AUX
inlawrev-18599	990	165	transferred	transfer	VERB
inlawrev-18599	990	166	in	in	ADP
inlawrev-18599	990	167	the	the	DET
inlawrev-18599	990	168	asset	asset	NOUN
inlawrev-18599	990	169	sale.319	sale.319	VERB
inlawrev-18599	990	170	the	the	DET
inlawrev-18599	990	171	term	term	NOUN
inlawrev-18599	990	172	“	"	PUNCT
inlawrev-18599	990	173	substantially	substantially	ADV
inlawrev-18599	990	174	all	all	PRON
inlawrev-18599	990	175	”	"	PUNCT
inlawrev-18599	990	176	could	could	AUX
inlawrev-18599	990	177	be	be	AUX
inlawrev-18599	990	178	defined	define	VERB
inlawrev-18599	990	179	to	to	PART
inlawrev-18599	990	180	mean	mean	VERB
inlawrev-18599	990	181	a	a	DET
inlawrev-18599	990	182	stated	state	VERB
inlawrev-18599	990	183	percentage	percentage	NOUN
inlawrev-18599	990	184	value	value	NOUN
inlawrev-18599	990	185	of	of	ADP
inlawrev-18599	990	186	the	the	DET
inlawrev-18599	990	187	business	business	NOUN
inlawrev-18599	990	188	as	as	ADV
inlawrev-18599	990	189	well	well	ADV
inlawrev-18599	990	190	as	as	ADP
inlawrev-18599	990	191	a	a	DET
inlawrev-18599	990	192	stated	stated	ADJ
inlawrev-18599	990	193	percentage	percentage	NOUN
inlawrev-18599	990	194	of	of	ADP
inlawrev-18599	990	195	assets.320	assets.320	NOUN
inlawrev-18599	990	196	such	such	DET
inlawrev-18599	990	197	a	a	DET
inlawrev-18599	990	198	requirement	requirement	NOUN
inlawrev-18599	990	199	would	would	AUX
inlawrev-18599	990	200	be	be	AUX
inlawrev-18599	990	201	similar	similar	ADJ
inlawrev-18599	990	202	to	to	ADP
inlawrev-18599	990	203	the	the	DET
inlawrev-18599	990	204	control	control	NOUN
inlawrev-18599	990	205	requirement	requirement	NOUN
inlawrev-18599	990	206	in	in	ADP
inlawrev-18599	990	207	section	section	NOUN
inlawrev-18599	990	208	351	351	NUM
inlawrev-18599	990	209	transactions	transaction	NOUN
inlawrev-18599	990	210	under	under	ADP
inlawrev-18599	990	211	the	the	DET
inlawrev-18599	990	212	internal	internal	ADJ
inlawrev-18599	990	213	revenue	revenue	NOUN
inlawrev-18599	991	1	code.321	code.321	PROPN
inlawrev-18599	991	2	while	while	SCONJ
inlawrev-18599	991	3	texas	texas	PROPN
inlawrev-18599	991	4	’	'	PUNCT
inlawrev-18599	991	5	transfer	transfer	NOUN
inlawrev-18599	991	6	requirement	requirement	NOUN
inlawrev-18599	991	7	more	more	ADV
inlawrev-18599	991	8	rationally	rationally	ADV
inlawrev-18599	991	9	serves	serve	VERB
inlawrev-18599	991	10	an	an	DET
inlawrev-18599	991	11	underlying	underlie	VERB
inlawrev-18599	991	12	policy	policy	NOUN
inlawrev-18599	991	13	purpose	purpose	NOUN
inlawrev-18599	991	14	for	for	ADP
inlawrev-18599	991	15	the	the	DET
inlawrev-18599	991	16	occasional	occasional	ADJ
inlawrev-18599	991	17	sale	sale	NOUN
inlawrev-18599	991	18	exemption	exemption	NOUN
inlawrev-18599	991	19	as	as	ADP
inlawrev-18599	991	20	compared	compare	VERB
inlawrev-18599	991	21	to	to	ADP
inlawrev-18599	991	22	alabama	alabama	PROPN
inlawrev-18599	991	23	,	,	PUNCT
inlawrev-18599	991	24	georgia	georgia	PROPN
inlawrev-18599	991	25	,	,	PUNCT
inlawrev-18599	991	26	and	and	CCONJ
inlawrev-18599	991	27	south	south	PROPN
inlawrev-18599	991	28	carolina	carolina	PROPN
inlawrev-18599	991	29	,	,	PUNCT
inlawrev-18599	991	30	especially	especially	ADV
inlawrev-18599	991	31	with	with	ADP
inlawrev-18599	991	32	the	the	DET
inlawrev-18599	991	33	existence	existence	NOUN
inlawrev-18599	991	34	of	of	ADP
inlawrev-18599	991	35	a	a	DET
inlawrev-18599	991	36	de	de	X
inlawrev-18599	991	37	minimis	minimis	NOUN
inlawrev-18599	991	38	exception	exception	NOUN
inlawrev-18599	991	39	,	,	PUNCT
inlawrev-18599	991	40	texas	texas	PROPN
inlawrev-18599	991	41	should	should	AUX
inlawrev-18599	991	42	still	still	ADV
inlawrev-18599	991	43	consider	consider	VERB
inlawrev-18599	991	44	making	make	VERB
inlawrev-18599	991	45	one	one	NUM
inlawrev-18599	991	46	notable	notable	ADJ
inlawrev-18599	991	47	modification	modification	NOUN
inlawrev-18599	991	48	to	to	ADP
inlawrev-18599	991	49	its	its	PRON
inlawrev-18599	991	50	occasional	occasional	ADJ
inlawrev-18599	991	51	sale	sale	NOUN
inlawrev-18599	991	52	exemption	exemption	NOUN
inlawrev-18599	991	53	.	.	PUNCT
inlawrev-18599	992	1	texas	texas	PROPN
inlawrev-18599	992	2	should	should	AUX
inlawrev-18599	992	3	consider	consider	VERB
inlawrev-18599	992	4	formally	formally	ADV
inlawrev-18599	992	5	adopting	adopt	VERB
inlawrev-18599	992	6	the	the	DET
inlawrev-18599	992	7	de	de	X
inlawrev-18599	992	8	minimis	minimis	NOUN
inlawrev-18599	992	9	exception	exception	NOUN
inlawrev-18599	992	10	in	in	ADP
inlawrev-18599	992	11	an	an	DET
inlawrev-18599	992	12	administrative	administrative	ADJ
inlawrev-18599	992	13	rule	rule	NOUN
inlawrev-18599	992	14	or	or	CCONJ
inlawrev-18599	992	15	by	by	ADP
inlawrev-18599	992	16	amending	amend	VERB
inlawrev-18599	992	17	the	the	DET
inlawrev-18599	992	18	applicable	applicable	ADJ
inlawrev-18599	992	19	statute	statute	NOUN
inlawrev-18599	992	20	.	.	PUNCT
inlawrev-18599	993	1	texas	texas	PROPN
inlawrev-18599	993	2	’	'	PUNCT
inlawrev-18599	993	3	de	de	X
inlawrev-18599	993	4	minimis	minimis	NOUN
inlawrev-18599	993	5	exception	exception	NOUN
inlawrev-18599	993	6	is	be	AUX
inlawrev-18599	993	7	currently	currently	ADV
inlawrev-18599	993	8	only	only	ADV
inlawrev-18599	993	9	set	set	VERB
inlawrev-18599	993	10	forth	forth	ADV
inlawrev-18599	993	11	in	in	ADP
inlawrev-18599	993	12	a	a	DET
inlawrev-18599	993	13	1994	1994	NUM
inlawrev-18599	993	14	administrative	administrative	ADJ
inlawrev-18599	993	15	hearings	hearing	NOUN
inlawrev-18599	993	16	decision.322	decision.322	PROPN
inlawrev-18599	993	17	many	many	ADJ
inlawrev-18599	993	18	taxpayers	taxpayer	NOUN
inlawrev-18599	993	19	,	,	PUNCT
inlawrev-18599	993	20	especially	especially	ADV
inlawrev-18599	993	21	small	small	ADJ
inlawrev-18599	993	22	business	business	NOUN
inlawrev-18599	993	23	and/or	and/or	CCONJ
inlawrev-18599	993	24	pro	pro	X
inlawrev-18599	993	25	se	se	PROPN
inlawrev-18599	993	26	taxpayers	taxpayer	NOUN
inlawrev-18599	993	27	,	,	PUNCT
inlawrev-18599	993	28	will	will	AUX
inlawrev-18599	993	29	not	not	PART
inlawrev-18599	993	30	know	know	VERB
inlawrev-18599	993	31	to	to	PART
inlawrev-18599	993	32	seek	seek	VERB
inlawrev-18599	993	33	out	out	ADP
inlawrev-18599	993	34	comptroller	comptroller	NOUN
inlawrev-18599	993	35	decisions	decision	NOUN
inlawrev-18599	993	36	for	for	ADP
inlawrev-18599	993	37	additional	additional	ADJ
inlawrev-18599	993	38	information	information	NOUN
inlawrev-18599	993	39	beyond	beyond	ADP
inlawrev-18599	993	40	what	what	PRON
inlawrev-18599	993	41	is	be	AUX
inlawrev-18599	993	42	contained	contain	VERB
inlawrev-18599	993	43	in	in	ADP
inlawrev-18599	993	44	the	the	DET
inlawrev-18599	993	45	statute	statute	NOUN
inlawrev-18599	993	46	or	or	CCONJ
inlawrev-18599	993	47	regulations	regulation	NOUN
inlawrev-18599	993	48	.	.	PUNCT
inlawrev-18599	994	1	316	316	NUM
inlawrev-18599	994	2	.	.	PUNCT
inlawrev-18599	994	3	comptroller	comptroller	NOUN
inlawrev-18599	994	4	of	of	ADP
inlawrev-18599	994	5	public	public	ADJ
inlawrev-18599	994	6	accounts	account	NOUN
inlawrev-18599	994	7	of	of	ADP
inlawrev-18599	994	8	the	the	DET
inlawrev-18599	994	9	state	state	NOUN
inlawrev-18599	994	10	of	of	ADP
inlawrev-18599	994	11	texas	texas	PROPN
inlawrev-18599	994	12	,	,	PUNCT
inlawrev-18599	994	13	hearing	hear	VERB
inlawrev-18599	994	14	no	no	NOUN
inlawrev-18599	994	15	.	.	PROPN
inlawrev-18599	994	16	32,398	32,398	NUM
inlawrev-18599	994	17	(	(	PUNCT
inlawrev-18599	994	18	1994	1994	NUM
inlawrev-18599	994	19	)	)	PUNCT
inlawrev-18599	994	20	.	.	PUNCT
inlawrev-18599	995	1	but	but	CCONJ
inlawrev-18599	995	2	see	see	VERB
inlawrev-18599	995	3	comptroller	comptroller	NOUN
inlawrev-18599	995	4	of	of	ADP
inlawrev-18599	995	5	public	public	ADJ
inlawrev-18599	995	6	accounts	account	NOUN
inlawrev-18599	995	7	of	of	ADP
inlawrev-18599	995	8	the	the	DET
inlawrev-18599	995	9	state	state	NOUN
inlawrev-18599	995	10	of	of	ADP
inlawrev-18599	995	11	texas	texas	PROPN
inlawrev-18599	995	12	,	,	PUNCT
inlawrev-18599	995	13	hearing	hear	VERB
inlawrev-18599	995	14	nos	nos	NOUN
inlawrev-18599	995	15	.	.	PROPN
inlawrev-18599	995	16	28,823	28,823	NUM
inlawrev-18599	995	17	&	&	CCONJ
inlawrev-18599	995	18	28,824	28,824	NUM
inlawrev-18599	995	19	(	(	PUNCT
inlawrev-18599	995	20	1994	1994	NUM
inlawrev-18599	995	21	)	)	PUNCT
inlawrev-18599	995	22	(	(	PUNCT
inlawrev-18599	995	23	finding	find	VERB
inlawrev-18599	995	24	that	that	SCONJ
inlawrev-18599	995	25	the	the	DET
inlawrev-18599	995	26	purchase	purchase	NOUN
inlawrev-18599	995	27	of	of	ADP
inlawrev-18599	995	28	entire	entire	ADJ
inlawrev-18599	995	29	business	business	NOUN
inlawrev-18599	995	30	assets	asset	NOUN
inlawrev-18599	995	31	except	except	SCONJ
inlawrev-18599	995	32	for	for	ADP
inlawrev-18599	995	33	three	three	NUM
inlawrev-18599	995	34	did	do	AUX
inlawrev-18599	995	35	not	not	PART
inlawrev-18599	995	36	constitute	constitute	VERB
inlawrev-18599	995	37	a	a	DET
inlawrev-18599	995	38	purchase	purchase	NOUN
inlawrev-18599	995	39	of	of	ADP
inlawrev-18599	995	40	the	the	DET
inlawrev-18599	995	41	entire	entire	ADJ
inlawrev-18599	995	42	operating	operate	VERB
inlawrev-18599	995	43	assets	asset	NOUN
inlawrev-18599	995	44	of	of	ADP
inlawrev-18599	995	45	the	the	DET
inlawrev-18599	995	46	business	business	NOUN
inlawrev-18599	995	47	for	for	ADP
inlawrev-18599	995	48	purposes	purpose	NOUN
inlawrev-18599	995	49	of	of	ADP
inlawrev-18599	995	50	occasional	occasional	ADJ
inlawrev-18599	995	51	sale	sale	NOUN
inlawrev-18599	995	52	exemption	exemption	NOUN
inlawrev-18599	995	53	)	)	PUNCT
inlawrev-18599	995	54	.	.	PUNCT
inlawrev-18599	996	1	see	see	VERB
inlawrev-18599	996	2	also	also	ADV
inlawrev-18599	996	3	supra	supra	ADJ
inlawrev-18599	996	4	part	part	NOUN
inlawrev-18599	996	5	ii.q	ii.q	ADJ
inlawrev-18599	996	6	.	.	PUNCT
inlawrev-18599	997	1	317	317	NUM
inlawrev-18599	997	2	.	.	PUNCT
inlawrev-18599	998	1	see	see	VERB
inlawrev-18599	998	2	supra	supra	PROPN
inlawrev-18599	998	3	notes	note	VERB
inlawrev-18599	998	4	306	306	NUM
inlawrev-18599	998	5	-	-	SYM
inlawrev-18599	998	6	11	11	NUM
inlawrev-18599	998	7	and	and	CCONJ
inlawrev-18599	998	8	accompanying	accompany	VERB
inlawrev-18599	998	9	text	text	NOUN
inlawrev-18599	998	10	.	.	PUNCT
inlawrev-18599	999	1	318	318	NUM
inlawrev-18599	999	2	.	.	PUNCT
inlawrev-18599	1000	1	see	see	VERB
inlawrev-18599	1000	2	supra	supra	PROPN
inlawrev-18599	1000	3	notes	note	VERB
inlawrev-18599	1000	4	306	306	NUM
inlawrev-18599	1000	5	-	-	SYM
inlawrev-18599	1000	6	11	11	NUM
inlawrev-18599	1000	7	.	.	PUNCT
inlawrev-18599	1001	1	but	but	CCONJ
inlawrev-18599	1001	2	see	see	VERB
inlawrev-18599	1001	3	supra	supra	PROPN
inlawrev-18599	1001	4	note	note	NOUN
inlawrev-18599	1001	5	70	70	NUM
inlawrev-18599	1001	6	regarding	regard	VERB
inlawrev-18599	1001	7	alabama	alabama	PROPN
inlawrev-18599	1001	8	and	and	CCONJ
inlawrev-18599	1001	9	a	a	DET
inlawrev-18599	1001	10	potential	potential	ADJ
inlawrev-18599	1001	11	de	de	X
inlawrev-18599	1001	12	minimis	minimis	NOUN
inlawrev-18599	1001	13	rule	rule	NOUN
inlawrev-18599	1001	14	.	.	PUNCT
inlawrev-18599	1002	1	319	319	NUM
inlawrev-18599	1002	2	.	.	PUNCT
inlawrev-18599	1003	1	other	other	ADJ
inlawrev-18599	1003	2	states	state	NOUN
inlawrev-18599	1003	3	take	take	VERB
inlawrev-18599	1003	4	this	this	DET
inlawrev-18599	1003	5	approach	approach	NOUN
inlawrev-18599	1003	6	(	(	PUNCT
inlawrev-18599	1003	7	e.g.	e.g.	ADV
inlawrev-18599	1003	8	,	,	PUNCT
inlawrev-18599	1003	9	florida	florida	PROPN
inlawrev-18599	1003	10	,	,	PUNCT
inlawrev-18599	1003	11	idaho	idaho	PROPN
inlawrev-18599	1003	12	,	,	PUNCT
inlawrev-18599	1003	13	minnesota	minnesota	PROPN
inlawrev-18599	1003	14	,	,	PUNCT
inlawrev-18599	1003	15	and	and	CCONJ
inlawrev-18599	1003	16	nebraska	nebraska	PROPN
inlawrev-18599	1003	17	)	)	PUNCT
inlawrev-18599	1003	18	;	;	PUNCT
inlawrev-18599	1003	19	see	see	VERB
inlawrev-18599	1003	20	supra	supra	PROPN
inlawrev-18599	1003	21	part	part	PROPN
inlawrev-18599	1003	22	ii	ii	PROPN
inlawrev-18599	1003	23	.	.	PROPN
inlawrev-18599	1003	24	320	320	NUM
inlawrev-18599	1003	25	.	.	PUNCT
inlawrev-18599	1004	1	notably	notably	ADV
inlawrev-18599	1004	2	,	,	PUNCT
inlawrev-18599	1004	3	such	such	DET
inlawrev-18599	1004	4	a	a	DET
inlawrev-18599	1004	5	rule	rule	NOUN
inlawrev-18599	1004	6	has	have	VERB
inlawrev-18599	1004	7	the	the	DET
inlawrev-18599	1004	8	potential	potential	NOUN
inlawrev-18599	1004	9	to	to	PART
inlawrev-18599	1004	10	lead	lead	VERB
inlawrev-18599	1004	11	to	to	ADP
inlawrev-18599	1004	12	skewed	skewed	ADJ
inlawrev-18599	1004	13	results	result	NOUN
inlawrev-18599	1004	14	and	and	CCONJ
inlawrev-18599	1004	15	might	might	AUX
inlawrev-18599	1004	16	not	not	PART
inlawrev-18599	1004	17	be	be	AUX
inlawrev-18599	1004	18	workable	workable	ADJ
inlawrev-18599	1004	19	in	in	ADP
inlawrev-18599	1004	20	some	some	DET
inlawrev-18599	1004	21	situations	situation	NOUN
inlawrev-18599	1004	22	.	.	PUNCT
inlawrev-18599	1005	1	an	an	DET
inlawrev-18599	1005	2	example	example	NOUN
inlawrev-18599	1005	3	is	be	AUX
inlawrev-18599	1005	4	an	an	DET
inlawrev-18599	1005	5	exclusion	exclusion	NOUN
inlawrev-18599	1005	6	from	from	ADP
inlawrev-18599	1005	7	the	the	DET
inlawrev-18599	1005	8	asset	asset	NOUN
inlawrev-18599	1005	9	sale	sale	NOUN
inlawrev-18599	1005	10	of	of	ADP
inlawrev-18599	1005	11	a	a	DET
inlawrev-18599	1005	12	piece	piece	NOUN
inlawrev-18599	1005	13	of	of	ADP
inlawrev-18599	1005	14	art	art	NOUN
inlawrev-18599	1005	15	having	have	VERB
inlawrev-18599	1005	16	an	an	DET
inlawrev-18599	1005	17	extremely	extremely	ADV
inlawrev-18599	1005	18	high	high	ADJ
inlawrev-18599	1005	19	value	value	NOUN
inlawrev-18599	1005	20	.	.	PUNCT
inlawrev-18599	1006	1	a	a	DET
inlawrev-18599	1006	2	workable	workable	ADJ
inlawrev-18599	1006	3	solution	solution	NOUN
inlawrev-18599	1006	4	could	could	AUX
inlawrev-18599	1006	5	be	be	AUX
inlawrev-18599	1006	6	a	a	DET
inlawrev-18599	1006	7	rule	rule	NOUN
inlawrev-18599	1006	8	that	that	PRON
inlawrev-18599	1006	9	allowed	allow	VERB
inlawrev-18599	1006	10	the	the	DET
inlawrev-18599	1006	11	taxpayer	taxpayer	NOUN
inlawrev-18599	1006	12	to	to	PART
inlawrev-18599	1006	13	petition	petition	VERB
inlawrev-18599	1006	14	the	the	DET
inlawrev-18599	1006	15	department	department	NOUN
inlawrev-18599	1006	16	of	of	ADP
inlawrev-18599	1006	17	revenue	revenue	NOUN
inlawrev-18599	1006	18	for	for	ADP
inlawrev-18599	1006	19	an	an	DET
inlawrev-18599	1006	20	individualized	individualized	ADJ
inlawrev-18599	1006	21	test	test	NOUN
inlawrev-18599	1006	22	when	when	SCONJ
inlawrev-18599	1006	23	certain	certain	ADJ
inlawrev-18599	1006	24	facts	fact	NOUN
inlawrev-18599	1006	25	under	under	ADP
inlawrev-18599	1006	26	the	the	DET
inlawrev-18599	1006	27	general	general	ADJ
inlawrev-18599	1006	28	rule	rule	NOUN
inlawrev-18599	1006	29	are	be	AUX
inlawrev-18599	1006	30	not	not	PART
inlawrev-18599	1006	31	workable	workable	ADJ
inlawrev-18599	1006	32	.	.	PUNCT
inlawrev-18599	1007	1	321	321	NUM
inlawrev-18599	1007	2	.	.	X
inlawrev-18599	1008	1	see	see	VERB
inlawrev-18599	1008	2	i.r.c	i.r.c	NOUN
inlawrev-18599	1008	3	.	.	PUNCT
inlawrev-18599	1009	1	§	§	PROPN
inlawrev-18599	1009	2	351	351	NUM
inlawrev-18599	1009	3	(	(	PUNCT
inlawrev-18599	1009	4	2014	2014	NUM
inlawrev-18599	1009	5	)	)	PUNCT
inlawrev-18599	1009	6	.	.	PUNCT
inlawrev-18599	1010	1	322	322	NUM
inlawrev-18599	1010	2	.	.	PUNCT
inlawrev-18599	1011	1	see	see	VERB
inlawrev-18599	1011	2	texas	texas	PROPN
inlawrev-18599	1011	3	comptroller	comptroller	NOUN
inlawrev-18599	1011	4	of	of	ADP
inlawrev-18599	1011	5	public	public	ADJ
inlawrev-18599	1011	6	accounts	account	NOUN
inlawrev-18599	1011	7	,	,	PUNCT
inlawrev-18599	1011	8	supra	supra	PROPN
inlawrev-18599	1011	9	note	note	PROPN
inlawrev-18599	1011	10	301	301	NUM
inlawrev-18599	1011	11	.	.	NOUN
inlawrev-18599	1011	12	2015	2015	NUM
inlawrev-18599	1011	13	]	]	PUNCT
inlawrev-18599	1011	14	asset	asset	NOUN
inlawrev-18599	1011	15	acquisitions	acquisition	NOUN
inlawrev-18599	1011	16	591	591	NUM
inlawrev-18599	1011	17	b.	b.	NOUN
inlawrev-18599	1011	18	category	category	NOUN
inlawrev-18599	1011	19	2	2	NUM
inlawrev-18599	1011	20	:	:	PUNCT
inlawrev-18599	1011	21	buyer	buyer	NOUN
inlawrev-18599	1011	22	must	must	AUX
inlawrev-18599	1011	23	continue	continue	VERB
inlawrev-18599	1011	24	to	to	PART
inlawrev-18599	1011	25	operate	operate	VERB
inlawrev-18599	1011	26	purchased	purchase	VERB
inlawrev-18599	1011	27	business	business	NOUN
inlawrev-18599	1011	28	,	,	PUNCT
inlawrev-18599	1011	29	and	and	CCONJ
inlawrev-18599	1011	30	potentially	potentially	ADV
inlawrev-18599	1011	31	in	in	ADP
inlawrev-18599	1011	32	the	the	DET
inlawrev-18599	1011	33	same	same	ADJ
inlawrev-18599	1011	34	form	form	NOUN
inlawrev-18599	1011	35	(	(	PUNCT
inlawrev-18599	1011	36	idaho	idaho	PROPN
inlawrev-18599	1011	37	,	,	PUNCT
inlawrev-18599	1011	38	south	south	PROPN
inlawrev-18599	1011	39	carolina,323	carolina,323	PROPN
inlawrev-18599	1011	40	wyoming324	wyoming324	PROPN
inlawrev-18599	1011	41	)	)	PUNCT
inlawrev-18599	1011	42	for	for	ADP
inlawrev-18599	1011	43	the	the	DET
inlawrev-18599	1011	44	occasional	occasional	ADJ
inlawrev-18599	1011	45	sale	sale	NOUN
inlawrev-18599	1011	46	exemption	exemption	NOUN
inlawrev-18599	1011	47	to	to	PART
inlawrev-18599	1011	48	apply	apply	VERB
inlawrev-18599	1011	49	to	to	ADP
inlawrev-18599	1011	50	an	an	DET
inlawrev-18599	1011	51	asset	asset	NOUN
inlawrev-18599	1011	52	sale	sale	NOUN
inlawrev-18599	1011	53	in	in	ADP
inlawrev-18599	1011	54	idaho	idaho	PROPN
inlawrev-18599	1011	55	,	,	PUNCT
inlawrev-18599	1011	56	the	the	DET
inlawrev-18599	1011	57	buyer	buyer	NOUN
inlawrev-18599	1011	58	must	must	AUX
inlawrev-18599	1011	59	operate	operate	VERB
inlawrev-18599	1011	60	the	the	DET
inlawrev-18599	1011	61	purchased	purchase	VERB
inlawrev-18599	1011	62	business	business	NOUN
inlawrev-18599	1011	63	in	in	ADP
inlawrev-18599	1011	64	the	the	DET
inlawrev-18599	1011	65	same	same	ADJ
inlawrev-18599	1011	66	form.325	form.325	PROPN
inlawrev-18599	1011	67	likewise	likewise	ADV
inlawrev-18599	1011	68	,	,	PUNCT
inlawrev-18599	1011	69	in	in	ADP
inlawrev-18599	1011	70	south	south	PROPN
inlawrev-18599	1011	71	carolina	carolina	PROPN
inlawrev-18599	1011	72	,	,	PUNCT
inlawrev-18599	1011	73	the	the	DET
inlawrev-18599	1011	74	buyer	buyer	NOUN
inlawrev-18599	1011	75	must	must	AUX
inlawrev-18599	1011	76	continue	continue	VERB
inlawrev-18599	1011	77	to	to	PART
inlawrev-18599	1011	78	operate	operate	VERB
inlawrev-18599	1011	79	the	the	DET
inlawrev-18599	1011	80	purchased	purchased	ADJ
inlawrev-18599	1011	81	business	business	NOUN
inlawrev-18599	1011	82	,	,	PUNCT
inlawrev-18599	1011	83	which	which	PRON
inlawrev-18599	1011	84	presumably	presumably	ADV
inlawrev-18599	1011	85	means	mean	VERB
inlawrev-18599	1011	86	in	in	ADP
inlawrev-18599	1011	87	the	the	DET
inlawrev-18599	1011	88	same	same	ADJ
inlawrev-18599	1011	89	form.326	form.326	PROPN
inlawrev-18599	1011	90	wyoming	wyoming	NOUN
inlawrev-18599	1011	91	has	have	VERB
inlawrev-18599	1011	92	a	a	DET
inlawrev-18599	1011	93	similar	similar	ADJ
inlawrev-18599	1011	94	rule	rule	NOUN
inlawrev-18599	1011	95	,	,	PUNCT
inlawrev-18599	1011	96	but	but	CCONJ
inlawrev-18599	1011	97	it	it	PRON
inlawrev-18599	1011	98	is	be	AUX
inlawrev-18599	1011	99	not	not	PART
inlawrev-18599	1011	100	as	as	ADV
inlawrev-18599	1011	101	restrictive	restrictive	ADJ
inlawrev-18599	1011	102	.	.	PUNCT
inlawrev-18599	1012	1	wyoming	wyoming	NOUN
inlawrev-18599	1012	2	requires	require	VERB
inlawrev-18599	1012	3	the	the	DET
inlawrev-18599	1012	4	buyer	buyer	NOUN
inlawrev-18599	1012	5	to	to	PART
inlawrev-18599	1012	6	use	use	VERB
inlawrev-18599	1012	7	the	the	DET
inlawrev-18599	1012	8	acquired	acquire	VERB
inlawrev-18599	1012	9	tpp	tpp	NOUN
inlawrev-18599	1012	10	in	in	ADP
inlawrev-18599	1012	11	the	the	DET
inlawrev-18599	1012	12	operation	operation	NOUN
inlawrev-18599	1012	13	of	of	ADP
inlawrev-18599	1012	14	an	an	DET
inlawrev-18599	1012	15	ongoing	ongoing	ADJ
inlawrev-18599	1012	16	business	business	NOUN
inlawrev-18599	1012	17	entity	entity	NOUN
inlawrev-18599	1012	18	in	in	ADP
inlawrev-18599	1012	19	wyoming.327	wyoming.327	NOUN
inlawrev-18599	1012	20	the	the	DET
inlawrev-18599	1012	21	rule	rule	NOUN
inlawrev-18599	1012	22	in	in	ADP
inlawrev-18599	1012	23	idaho	idaho	PROPN
inlawrev-18599	1012	24	and	and	CCONJ
inlawrev-18599	1012	25	south	south	PROPN
inlawrev-18599	1012	26	carolina	carolina	PROPN
inlawrev-18599	1012	27	prevents	prevent	VERB
inlawrev-18599	1012	28	a	a	DET
inlawrev-18599	1012	29	buyer	buyer	NOUN
inlawrev-18599	1012	30	from	from	ADP
inlawrev-18599	1012	31	purchasing	purchase	VERB
inlawrev-18599	1012	32	a	a	DET
inlawrev-18599	1012	33	business	business	NOUN
inlawrev-18599	1012	34	and	and	CCONJ
inlawrev-18599	1012	35	then	then	ADV
inlawrev-18599	1012	36	using	use	VERB
inlawrev-18599	1012	37	the	the	DET
inlawrev-18599	1012	38	purchased	purchase	VERB
inlawrev-18599	1012	39	assets	asset	NOUN
inlawrev-18599	1012	40	in	in	ADP
inlawrev-18599	1012	41	a	a	DET
inlawrev-18599	1012	42	way	way	NOUN
inlawrev-18599	1012	43	different	different	ADJ
inlawrev-18599	1012	44	from	from	ADP
inlawrev-18599	1012	45	the	the	DET
inlawrev-18599	1012	46	seller.328	seller.328	PROPN
inlawrev-18599	1012	47	the	the	DET
inlawrev-18599	1012	48	rule	rule	NOUN
inlawrev-18599	1012	49	in	in	ADP
inlawrev-18599	1012	50	wyoming	wyoming	NOUN
inlawrev-18599	1012	51	prevents	prevent	VERB
inlawrev-18599	1012	52	a	a	DET
inlawrev-18599	1012	53	buyer	buyer	NOUN
inlawrev-18599	1012	54	from	from	ADP
inlawrev-18599	1012	55	purchasing	purchase	VERB
inlawrev-18599	1012	56	a	a	DET
inlawrev-18599	1012	57	business	business	NOUN
inlawrev-18599	1012	58	and	and	CCONJ
inlawrev-18599	1012	59	then	then	ADV
inlawrev-18599	1012	60	not	not	PART
inlawrev-18599	1012	61	using	use	VERB
inlawrev-18599	1012	62	the	the	DET
inlawrev-18599	1012	63	purchased	purchase	VERB
inlawrev-18599	1012	64	assets	asset	NOUN
inlawrev-18599	1012	65	at	at	ADP
inlawrev-18599	1012	66	all.329	all.329	NOUN
inlawrev-18599	1012	67	like	like	ADP
inlawrev-18599	1012	68	with	with	ADP
inlawrev-18599	1012	69	category	category	NOUN
inlawrev-18599	1012	70	1	1	NUM
inlawrev-18599	1012	71	,	,	PUNCT
inlawrev-18599	1012	72	these	these	DET
inlawrev-18599	1012	73	requirements	requirement	NOUN
inlawrev-18599	1012	74	arguably	arguably	ADV
inlawrev-18599	1012	75	are	be	AUX
inlawrev-18599	1012	76	consistent	consistent	ADJ
inlawrev-18599	1012	77	with	with	ADP
inlawrev-18599	1012	78	the	the	DET
inlawrev-18599	1012	79	policy	policy	NOUN
inlawrev-18599	1012	80	rationale	rationale	NOUN
inlawrev-18599	1012	81	of	of	ADP
inlawrev-18599	1012	82	exempting	exempt	VERB
inlawrev-18599	1012	83	certain	certain	ADJ
inlawrev-18599	1012	84	transactions	transaction	NOUN
inlawrev-18599	1012	85	from	from	ADP
inlawrev-18599	1012	86	sales	sale	NOUN
inlawrev-18599	1012	87	tax	tax	NOUN
inlawrev-18599	1012	88	under	under	ADP
inlawrev-18599	1012	89	the	the	DET
inlawrev-18599	1012	90	occasional	occasional	ADJ
inlawrev-18599	1012	91	sale	sale	NOUN
inlawrev-18599	1012	92	exemption	exemption	NOUN
inlawrev-18599	1012	93	because	because	SCONJ
inlawrev-18599	1012	94	it	it	PRON
inlawrev-18599	1012	95	is	be	AUX
inlawrev-18599	1012	96	inappropriate	inappropriate	ADJ
inlawrev-18599	1012	97	to	to	PART
inlawrev-18599	1012	98	tax	tax	VERB
inlawrev-18599	1012	99	such	such	ADJ
inlawrev-18599	1012	100	transactions	transaction	NOUN
inlawrev-18599	1012	101	(	(	PUNCT
inlawrev-18599	1012	102	i.e.	i.e.	X
inlawrev-18599	1012	103	,	,	PUNCT
inlawrev-18599	1012	104	an	an	DET
inlawrev-18599	1012	105	asset	asset	NOUN
inlawrev-18599	1012	106	sale	sale	NOUN
inlawrev-18599	1012	107	arguably	arguably	ADV
inlawrev-18599	1012	108	is	be	AUX
inlawrev-18599	1012	109	an	an	DET
inlawrev-18599	1012	110	inappropriate	inappropriate	ADJ
inlawrev-18599	1012	111	transaction	transaction	NOUN
inlawrev-18599	1012	112	to	to	ADP
inlawrev-18599	1012	113	tax	tax	NOUN
inlawrev-18599	1012	114	because	because	SCONJ
inlawrev-18599	1012	115	the	the	DET
inlawrev-18599	1012	116	buyer	buyer	NOUN
inlawrev-18599	1012	117	will	will	AUX
inlawrev-18599	1012	118	likely	likely	ADV
inlawrev-18599	1012	119	continue	continue	VERB
inlawrev-18599	1012	120	operating	operate	VERB
inlawrev-18599	1012	121	the	the	DET
inlawrev-18599	1012	122	target	target	NOUN
inlawrev-18599	1012	123	business	business	NOUN
inlawrev-18599	1012	124	,	,	PUNCT
inlawrev-18599	1012	125	and	and	CCONJ
inlawrev-18599	1012	126	why	why	SCONJ
inlawrev-18599	1012	127	should	should	AUX
inlawrev-18599	1012	128	tax	tax	VERB
inlawrev-18599	1012	129	be	be	AUX
inlawrev-18599	1012	130	imposed	impose	VERB
inlawrev-18599	1012	131	when	when	SCONJ
inlawrev-18599	1012	132	there	there	PRON
inlawrev-18599	1012	133	is	be	VERB
inlawrev-18599	1012	134	no	no	DET
inlawrev-18599	1012	135	change	change	NOUN
inlawrev-18599	1012	136	in	in	ADP
inlawrev-18599	1012	137	the	the	DET
inlawrev-18599	1012	138	target	target	NOUN
inlawrev-18599	1012	139	business	business	NOUN
inlawrev-18599	1012	140	except	except	SCONJ
inlawrev-18599	1012	141	for	for	ADP
inlawrev-18599	1012	142	a	a	DET
inlawrev-18599	1012	143	new	new	ADJ
inlawrev-18599	1012	144	owner?).330	owner?).330	NOUN
inlawrev-18599	1012	145	requiring	require	VERB
inlawrev-18599	1012	146	the	the	DET
inlawrev-18599	1012	147	buyer	buyer	NOUN
inlawrev-18599	1012	148	to	to	PART
inlawrev-18599	1012	149	continue	continue	VERB
inlawrev-18599	1012	150	operating	operate	VERB
inlawrev-18599	1012	151	the	the	DET
inlawrev-18599	1012	152	target	target	NOUN
inlawrev-18599	1012	153	business	business	NOUN
inlawrev-18599	1012	154	post	post	NOUN
inlawrev-18599	1012	155	-	-	ADJ
inlawrev-18599	1012	156	sale	sale	NOUN
inlawrev-18599	1012	157	directly	directly	ADV
inlawrev-18599	1012	158	implements	implement	VERB
inlawrev-18599	1012	159	this	this	DET
inlawrev-18599	1012	160	rationale	rationale	NOUN
inlawrev-18599	1012	161	.	.	PUNCT
inlawrev-18599	1013	1	however	however	ADV
inlawrev-18599	1013	2	,	,	PUNCT
inlawrev-18599	1013	3	the	the	DET
inlawrev-18599	1013	4	rule	rule	NOUN
inlawrev-18599	1013	5	in	in	ADP
inlawrev-18599	1013	6	idaho	idaho	PROPN
inlawrev-18599	1013	7	and	and	CCONJ
inlawrev-18599	1013	8	south	south	PROPN
inlawrev-18599	1013	9	carolina	carolina	PROPN
inlawrev-18599	1013	10	is	be	AUX
inlawrev-18599	1013	11	more	more	ADV
inlawrev-18599	1013	12	restrictive	restrictive	ADJ
inlawrev-18599	1013	13	than	than	ADP
inlawrev-18599	1013	14	necessary	necessary	ADJ
inlawrev-18599	1013	15	from	from	ADP
inlawrev-18599	1013	16	a	a	DET
inlawrev-18599	1013	17	policy	policy	NOUN
inlawrev-18599	1013	18	perspective.331	perspective.331	NOUN
inlawrev-18599	1013	19	for	for	ADP
inlawrev-18599	1013	20	example	example	NOUN
inlawrev-18599	1013	21	,	,	PUNCT
inlawrev-18599	1013	22	assume	assume	VERB
inlawrev-18599	1013	23	the	the	DET
inlawrev-18599	1013	24	target	target	NOUN
inlawrev-18599	1013	25	business	business	NOUN
inlawrev-18599	1013	26	is	be	AUX
inlawrev-18599	1013	27	a	a	DET
inlawrev-18599	1013	28	coffee	coffee	NOUN
inlawrev-18599	1013	29	shop	shop	NOUN
inlawrev-18599	1013	30	.	.	PUNCT
inlawrev-18599	1014	1	should	should	AUX
inlawrev-18599	1014	2	it	it	PRON
inlawrev-18599	1014	3	really	really	ADV
inlawrev-18599	1014	4	matter	matter	VERB
inlawrev-18599	1014	5	if	if	SCONJ
inlawrev-18599	1014	6	the	the	DET
inlawrev-18599	1014	7	buyer	buyer	NOUN
inlawrev-18599	1014	8	uses	use	VERB
inlawrev-18599	1014	9	the	the	DET
inlawrev-18599	1014	10	purchased	purchase	VERB
inlawrev-18599	1014	11	assets	asset	NOUN
inlawrev-18599	1014	12	to	to	PART
inlawrev-18599	1014	13	operate	operate	VERB
inlawrev-18599	1014	14	a	a	DET
inlawrev-18599	1014	15	coffee	coffee	NOUN
inlawrev-18599	1014	16	shop	shop	NOUN
inlawrev-18599	1014	17	or	or	CCONJ
inlawrev-18599	1014	18	,	,	PUNCT
inlawrev-18599	1014	19	instead	instead	ADV
inlawrev-18599	1014	20	,	,	PUNCT
inlawrev-18599	1014	21	uses	use	VERB
inlawrev-18599	1014	22	the	the	DET
inlawrev-18599	1014	23	purchased	purchase	VERB
inlawrev-18599	1014	24	assets	asset	NOUN
inlawrev-18599	1014	25	to	to	PART
inlawrev-18599	1014	26	operate	operate	VERB
inlawrev-18599	1014	27	a	a	DET
inlawrev-18599	1014	28	donut	donut	NOUN
inlawrev-18599	1014	29	shop	shop	NOUN
inlawrev-18599	1014	30	that	that	PRON
inlawrev-18599	1014	31	also	also	ADV
inlawrev-18599	1014	32	sells	sell	VERB
inlawrev-18599	1014	33	coffee	coffee	NOUN
inlawrev-18599	1014	34	?	?	PUNCT
inlawrev-18599	1015	1	would	would	AUX
inlawrev-18599	1015	2	idaho	idaho	PROPN
inlawrev-18599	1015	3	consider	consider	VERB
inlawrev-18599	1015	4	the	the	DET
inlawrev-18599	1015	5	donut	donut	NOUN
inlawrev-18599	1015	6	shop	shop	NOUN
inlawrev-18599	1015	7	as	as	ADP
inlawrev-18599	1015	8	operating	operate	VERB
inlawrev-18599	1015	9	in	in	ADP
inlawrev-18599	1015	10	the	the	DET
inlawrev-18599	1015	11	same	same	ADJ
inlawrev-18599	1015	12	form	form	NOUN
inlawrev-18599	1015	13	?	?	PUNCT
inlawrev-18599	1016	1	would	would	AUX
inlawrev-18599	1016	2	one	one	PRON
inlawrev-18599	1016	3	consider	consider	VERB
inlawrev-18599	1016	4	the	the	DET
inlawrev-18599	1016	5	donut	donut	NOUN
inlawrev-18599	1016	6	shop	shop	NOUN
inlawrev-18599	1016	7	similar	similar	ADJ
inlawrev-18599	1016	8	enough	enough	ADV
inlawrev-18599	1016	9	to	to	PART
inlawrev-18599	1016	10	show	show	VERB
inlawrev-18599	1016	11	the	the	DET
inlawrev-18599	1016	12	seller	seller	NOUN
inlawrev-18599	1016	13	used	use	VERB
inlawrev-18599	1016	14	the	the	DET
inlawrev-18599	1016	15	purchased	purchase	VERB
inlawrev-18599	1016	16	assets	asset	NOUN
inlawrev-18599	1016	17	?	?	PUNCT
inlawrev-18599	1017	1	these	these	DET
inlawrev-18599	1017	2	questions	question	NOUN
inlawrev-18599	1017	3	not	not	PART
inlawrev-18599	1017	4	only	only	ADV
inlawrev-18599	1017	5	show	show	VERB
inlawrev-18599	1017	6	the	the	DET
inlawrev-18599	1017	7	potentially	potentially	ADV
inlawrev-18599	1017	8	overly	overly	ADV
inlawrev-18599	1017	9	restrictive	restrictive	ADJ
inlawrev-18599	1017	10	nature	nature	NOUN
inlawrev-18599	1017	11	of	of	ADP
inlawrev-18599	1017	12	the	the	DET
inlawrev-18599	1017	13	rule	rule	NOUN
inlawrev-18599	1017	14	in	in	ADP
inlawrev-18599	1017	15	idaho	idaho	PROPN
inlawrev-18599	1017	16	and	and	CCONJ
inlawrev-18599	1017	17	south	south	PROPN
inlawrev-18599	1017	18	carolina	carolina	PROPN
inlawrev-18599	1017	19	,	,	PUNCT
inlawrev-18599	1017	20	but	but	CCONJ
inlawrev-18599	1017	21	also	also	ADV
inlawrev-18599	1017	22	the	the	DET
inlawrev-18599	1017	23	factintensive	factintensive	ADJ
inlawrev-18599	1017	24	nature	nature	NOUN
inlawrev-18599	1017	25	of	of	ADP
inlawrev-18599	1017	26	the	the	DET
inlawrev-18599	1017	27	rule	rule	NOUN
inlawrev-18599	1017	28	,	,	PUNCT
inlawrev-18599	1017	29	which	which	PRON
inlawrev-18599	1017	30	could	could	AUX
inlawrev-18599	1017	31	be	be	AUX
inlawrev-18599	1017	32	difficult	difficult	ADJ
inlawrev-18599	1017	33	to	to	PART
inlawrev-18599	1017	34	apply	apply	VERB
inlawrev-18599	1017	35	at	at	ADP
inlawrev-18599	1017	36	times	time	NOUN
inlawrev-18599	1017	37	considering	consider	VERB
inlawrev-18599	1017	38	the	the	DET
inlawrev-18599	1017	39	myriad	myriad	NOUN
inlawrev-18599	1017	40	of	of	ADP
inlawrev-18599	1017	41	businesses	business	NOUN
inlawrev-18599	1017	42	that	that	PRON
inlawrev-18599	1017	43	exist	exist	VERB
inlawrev-18599	1017	44	.	.	PUNCT
inlawrev-18599	1018	1	the	the	DET
inlawrev-18599	1018	2	rule	rule	NOUN
inlawrev-18599	1018	3	in	in	ADP
inlawrev-18599	1018	4	wyoming	wyoming	NOUN
inlawrev-18599	1018	5	relates	relate	VERB
inlawrev-18599	1018	6	more	more	ADV
inlawrev-18599	1018	7	rationally	rationally	ADV
inlawrev-18599	1018	8	to	to	ADP
inlawrev-18599	1018	9	the	the	DET
inlawrev-18599	1018	10	applicable	applicable	ADJ
inlawrev-18599	1018	11	policy	policy	NOUN
inlawrev-18599	1018	12	purpose.332	purpose.332	NOUN
inlawrev-18599	1018	13	it	it	PRON
inlawrev-18599	1018	14	only	only	ADV
inlawrev-18599	1018	15	requires	require	VERB
inlawrev-18599	1018	16	that	that	SCONJ
inlawrev-18599	1018	17	the	the	DET
inlawrev-18599	1018	18	buyer	buyer	NOUN
inlawrev-18599	1018	19	continue	continue	VERB
inlawrev-18599	1018	20	to	to	PART
inlawrev-18599	1018	21	use	use	VERB
inlawrev-18599	1018	22	the	the	DET
inlawrev-18599	1018	23	purchased	purchase	VERB
inlawrev-18599	1018	24	assets	asset	NOUN
inlawrev-18599	1018	25	in	in	ADP
inlawrev-18599	1018	26	some	some	DET
inlawrev-18599	1018	27	manner.333	manner.333	NOUN
inlawrev-18599	1018	28	indeed	indeed	ADV
inlawrev-18599	1018	29	,	,	PUNCT
inlawrev-18599	1018	30	if	if	SCONJ
inlawrev-18599	1018	31	the	the	DET
inlawrev-18599	1018	32	rationale	rationale	NOUN
inlawrev-18599	1018	33	for	for	ADP
inlawrev-18599	1018	34	these	these	DET
inlawrev-18599	1018	35	requirements	requirement	NOUN
inlawrev-18599	1018	36	is	be	AUX
inlawrev-18599	1018	37	that	that	SCONJ
inlawrev-18599	1018	38	the	the	DET
inlawrev-18599	1018	39	occasional	occasional	ADJ
inlawrev-18599	1018	40	sale	sale	NOUN
inlawrev-18599	1018	41	exemption	exemption	NOUN
inlawrev-18599	1018	42	exists	exist	VERB
inlawrev-18599	1018	43	to	to	PART
inlawrev-18599	1018	44	not	not	PART
inlawrev-18599	1018	45	impose	impose	VERB
inlawrev-18599	1018	46	tax	tax	NOUN
inlawrev-18599	1018	47	on	on	ADP
inlawrev-18599	1018	48	asset	asset	NOUN
inlawrev-18599	1018	49	sales	sale	NOUN
inlawrev-18599	1018	50	because	because	SCONJ
inlawrev-18599	1018	51	the	the	DET
inlawrev-18599	1018	52	323	323	NUM
inlawrev-18599	1018	53	.	.	PUNCT
inlawrev-18599	1019	1	south	south	PROPN
inlawrev-18599	1019	2	carolina	carolina	PROPN
inlawrev-18599	1019	3	imposes	impose	VERB
inlawrev-18599	1019	4	other	other	ADJ
inlawrev-18599	1019	5	traps	trap	NOUN
inlawrev-18599	1019	6	for	for	ADP
inlawrev-18599	1019	7	the	the	DET
inlawrev-18599	1019	8	unwary	unwary	ADJ
inlawrev-18599	1019	9	requirements	requirement	NOUN
inlawrev-18599	1019	10	.	.	PUNCT
inlawrev-18599	1020	1	see	see	VERB
inlawrev-18599	1020	2	supra	supra	ADJ
inlawrev-18599	1020	3	table	table	NOUN
inlawrev-18599	1020	4	1	1	NUM
inlawrev-18599	1020	5	.	.	X
inlawrev-18599	1020	6	324	324	NUM
inlawrev-18599	1020	7	.	.	PUNCT
inlawrev-18599	1021	1	wyoming	wyoming	NOUN
inlawrev-18599	1021	2	imposes	impose	VERB
inlawrev-18599	1021	3	other	other	ADJ
inlawrev-18599	1021	4	trap	trap	NOUN
inlawrev-18599	1021	5	for	for	ADP
inlawrev-18599	1021	6	the	the	DET
inlawrev-18599	1021	7	unwary	unwary	ADJ
inlawrev-18599	1021	8	requirements	requirement	NOUN
inlawrev-18599	1021	9	.	.	PUNCT
inlawrev-18599	1022	1	see	see	VERB
inlawrev-18599	1022	2	supra	supra	ADJ
inlawrev-18599	1022	3	table	table	NOUN
inlawrev-18599	1022	4	1	1	NUM
inlawrev-18599	1022	5	.	.	SYM
inlawrev-18599	1022	6	325	325	NUM
inlawrev-18599	1022	7	.	.	PUNCT
inlawrev-18599	1023	1	see	see	VERB
inlawrev-18599	1023	2	idaho	idaho	PROPN
inlawrev-18599	1023	3	code	code	PROPN
inlawrev-18599	1023	4	ann	ann	PROPN
inlawrev-18599	1023	5	.	.	PUNCT
inlawrev-18599	1024	1	§	§	PROPN
inlawrev-18599	1024	2	63	63	NUM
inlawrev-18599	1024	3	-	-	SYM
inlawrev-18599	1024	4	3622k(b	3622k(b	NUM
inlawrev-18599	1024	5	)	)	PUNCT
inlawrev-18599	1024	6	(	(	PUNCT
inlawrev-18599	1024	7	2014	2014	NUM
inlawrev-18599	1024	8	)	)	PUNCT
inlawrev-18599	1024	9	.	.	PUNCT
inlawrev-18599	1025	1	326	326	NUM
inlawrev-18599	1025	2	.	.	PUNCT
inlawrev-18599	1026	1	see	see	VERB
inlawrev-18599	1026	2	supra	supra	PROPN
inlawrev-18599	1026	3	notes	note	VERB
inlawrev-18599	1026	4	part	part	NOUN
inlawrev-18599	1026	5	ii.r	ii.r	PROPN
inlawrev-18599	1026	6	.	.	PUNCT
inlawrev-18599	1027	1	327	327	NUM
inlawrev-18599	1027	2	.	.	PUNCT
inlawrev-18599	1028	1	see	see	VERB
inlawrev-18599	1028	2	supra	supra	PROPN
inlawrev-18599	1028	3	notes	note	VERB
inlawrev-18599	1028	4	275	275	NUM
inlawrev-18599	1028	5	-	-	SYM
inlawrev-18599	1028	6	78	78	NUM
inlawrev-18599	1028	7	.	.	PUNCT
inlawrev-18599	1029	1	328	328	NUM
inlawrev-18599	1029	2	.	.	PUNCT
inlawrev-18599	1030	1	see	see	VERB
inlawrev-18599	1030	2	supra	supra	PROPN
inlawrev-18599	1030	3	part	part	PROPN
inlawrev-18599	1030	4	ii.g	ii.g	PROPN
inlawrev-18599	1030	5	,	,	PUNCT
inlawrev-18599	1030	6	ii.p	ii.p	NOUN
inlawrev-18599	1030	7	.	.	PUNCT
inlawrev-18599	1030	8	329	329	NUM
inlawrev-18599	1030	9	.	.	PUNCT
inlawrev-18599	1031	1	see	see	VERB
inlawrev-18599	1031	2	supra	supra	PROPN
inlawrev-18599	1031	3	notes	note	VERB
inlawrev-18599	1031	4	275	275	NUM
inlawrev-18599	1031	5	-	-	SYM
inlawrev-18599	1031	6	78	78	NUM
inlawrev-18599	1031	7	.	.	PUNCT
inlawrev-18599	1032	1	330	330	NUM
inlawrev-18599	1032	2	.	.	X
inlawrev-18599	1033	1	see	see	VERB
inlawrev-18599	1033	2	supra	supra	PROPN
inlawrev-18599	1033	3	part	part	PROPN
inlawrev-18599	1033	4	iii.a	iii.a	PROPN
inlawrev-18599	1033	5	.	.	PROPN
inlawrev-18599	1034	1	331	331	X
inlawrev-18599	1034	2	.	.	PUNCT
inlawrev-18599	1035	1	see	see	VERB
inlawrev-18599	1035	2	supra	supra	ADJ
inlawrev-18599	1035	3	table	table	NOUN
inlawrev-18599	1035	4	1	1	NUM
inlawrev-18599	1035	5	.	.	PUNCT
inlawrev-18599	1035	6	332	332	NUM
inlawrev-18599	1035	7	.	.	PUNCT
inlawrev-18599	1036	1	see	see	VERB
inlawrev-18599	1036	2	supra	supra	ADJ
inlawrev-18599	1036	3	part	part	NOUN
inlawrev-18599	1036	4	ii.v	ii.v	NOUN
inlawrev-18599	1036	5	.	.	PUNCT
inlawrev-18599	1037	1	333	333	NUM
inlawrev-18599	1037	2	.	.	PUNCT
inlawrev-18599	1038	1	see	see	VERB
inlawrev-18599	1038	2	supra	supra	ADJ
inlawrev-18599	1038	3	part	part	NOUN
inlawrev-18599	1038	4	ii.v	ii.v	NOUN
inlawrev-18599	1038	5	.	.	PUNCT
inlawrev-18599	1039	1	592	592	NUM
inlawrev-18599	1039	2	indiana	indiana	PROPN
inlawrev-18599	1039	3	law	law	PROPN
inlawrev-18599	1039	4	review	review	NOUN
inlawrev-18599	1039	5	[	[	X
inlawrev-18599	1039	6	vol	vol	NOUN
inlawrev-18599	1039	7	.	.	PUNCT
inlawrev-18599	1040	1	48:551	48:551	NUM
inlawrev-18599	1040	2	business	business	NOUN
inlawrev-18599	1040	3	will	will	AUX
inlawrev-18599	1040	4	be	be	AUX
inlawrev-18599	1040	5	continued	continue	VERB
inlawrev-18599	1040	6	and	and	CCONJ
inlawrev-18599	1040	7	,	,	PUNCT
inlawrev-18599	1040	8	thus	thus	ADV
inlawrev-18599	1040	9	,	,	PUNCT
inlawrev-18599	1040	10	it	it	PRON
inlawrev-18599	1040	11	is	be	AUX
inlawrev-18599	1040	12	an	an	DET
inlawrev-18599	1040	13	inappropriate	inappropriate	ADJ
inlawrev-18599	1040	14	transaction	transaction	NOUN
inlawrev-18599	1040	15	to	to	ADP
inlawrev-18599	1040	16	tax	tax	NOUN
inlawrev-18599	1040	17	(	(	PUNCT
inlawrev-18599	1040	18	i.e.	i.e.	X
inlawrev-18599	1040	19	,	,	PUNCT
inlawrev-18599	1040	20	not	not	PART
inlawrev-18599	1040	21	ripe	ripe	ADJ
inlawrev-18599	1040	22	)	)	PUNCT
inlawrev-18599	1040	23	,	,	PUNCT
inlawrev-18599	1040	24	why	why	SCONJ
inlawrev-18599	1040	25	should	should	AUX
inlawrev-18599	1040	26	it	it	PRON
inlawrev-18599	1040	27	matter	matter	VERB
inlawrev-18599	1040	28	how	how	SCONJ
inlawrev-18599	1040	29	the	the	DET
inlawrev-18599	1040	30	assets	asset	NOUN
inlawrev-18599	1040	31	will	will	AUX
inlawrev-18599	1040	32	be	be	AUX
inlawrev-18599	1040	33	used	use	VERB
inlawrev-18599	1040	34	by	by	ADP
inlawrev-18599	1040	35	the	the	DET
inlawrev-18599	1040	36	buyer	buyer	NOUN
inlawrev-18599	1040	37	?	?	PUNCT
inlawrev-18599	1041	1	using	use	VERB
inlawrev-18599	1041	2	section	section	NOUN
inlawrev-18599	1041	3	351	351	NUM
inlawrev-18599	1041	4	of	of	ADP
inlawrev-18599	1041	5	the	the	DET
inlawrev-18599	1041	6	internal	internal	ADJ
inlawrev-18599	1041	7	revenue	revenue	NOUN
inlawrev-18599	1041	8	code	code	NOUN
inlawrev-18599	1041	9	as	as	ADP
inlawrev-18599	1041	10	a	a	DET
inlawrev-18599	1041	11	comparison	comparison	NOUN
inlawrev-18599	1041	12	is	be	AUX
inlawrev-18599	1041	13	helpful.334	helpful.334	PROPN
inlawrev-18599	1041	14	section	section	NOUN
inlawrev-18599	1041	15	351	351	NUM
inlawrev-18599	1041	16	provides	provide	VERB
inlawrev-18599	1041	17	non	non	ADJ
inlawrev-18599	1041	18	-	-	ADJ
inlawrev-18599	1041	19	recognition	recognition	ADJ
inlawrev-18599	1041	20	tax	tax	NOUN
inlawrev-18599	1041	21	treatment	treatment	NOUN
inlawrev-18599	1041	22	to	to	ADP
inlawrev-18599	1041	23	contributions	contribution	NOUN
inlawrev-18599	1041	24	of	of	ADP
inlawrev-18599	1041	25	appreciated	appreciated	ADJ
inlawrev-18599	1041	26	property	property	NOUN
inlawrev-18599	1041	27	to	to	ADP
inlawrev-18599	1041	28	a	a	DET
inlawrev-18599	1041	29	corporation	corporation	NOUN
inlawrev-18599	1041	30	in	in	ADP
inlawrev-18599	1041	31	exchange	exchange	NOUN
inlawrev-18599	1041	32	for	for	ADP
inlawrev-18599	1041	33	stock.335	stock.335	NOUN
inlawrev-18599	1041	34	the	the	DET
inlawrev-18599	1041	35	rationale	rationale	NOUN
inlawrev-18599	1041	36	of	of	ADP
inlawrev-18599	1041	37	section	section	NOUN
inlawrev-18599	1041	38	351	351	NUM
inlawrev-18599	1041	39	is	be	AUX
inlawrev-18599	1041	40	similar	similar	ADJ
inlawrev-18599	1041	41	to	to	ADP
inlawrev-18599	1041	42	the	the	DET
inlawrev-18599	1041	43	rationale	rationale	NOUN
inlawrev-18599	1041	44	discussed	discuss	VERB
inlawrev-18599	1041	45	here	here	ADV
inlawrev-18599	1041	46	;	;	PUNCT
inlawrev-18599	1041	47	capital	capital	NOUN
inlawrev-18599	1041	48	contributions	contribution	NOUN
inlawrev-18599	1041	49	of	of	ADP
inlawrev-18599	1041	50	appreciated	appreciated	ADJ
inlawrev-18599	1041	51	property	property	NOUN
inlawrev-18599	1041	52	to	to	ADP
inlawrev-18599	1041	53	a	a	DET
inlawrev-18599	1041	54	corporation	corporation	NOUN
inlawrev-18599	1041	55	are	be	AUX
inlawrev-18599	1041	56	not	not	PART
inlawrev-18599	1041	57	appropriate	appropriate	ADJ
inlawrev-18599	1041	58	transactions	transaction	NOUN
inlawrev-18599	1041	59	to	to	PART
inlawrev-18599	1041	60	tax	tax	NOUN
inlawrev-18599	1041	61	because	because	SCONJ
inlawrev-18599	1041	62	the	the	DET
inlawrev-18599	1041	63	corporation	corporation	NOUN
inlawrev-18599	1041	64	,	,	PUNCT
inlawrev-18599	1041	65	instead	instead	ADV
inlawrev-18599	1041	66	of	of	ADP
inlawrev-18599	1041	67	the	the	DET
inlawrev-18599	1041	68	contributing	contribute	VERB
inlawrev-18599	1041	69	shareholder	shareholder	NOUN
inlawrev-18599	1041	70	,	,	PUNCT
inlawrev-18599	1041	71	will	will	AUX
inlawrev-18599	1041	72	continue	continue	VERB
inlawrev-18599	1041	73	to	to	PART
inlawrev-18599	1041	74	use	use	VERB
inlawrev-18599	1041	75	the	the	DET
inlawrev-18599	1041	76	assets.336	assets.336	NOUN
inlawrev-18599	1041	77	that	that	PRON
inlawrev-18599	1041	78	is	be	AUX
inlawrev-18599	1041	79	,	,	PUNCT
inlawrev-18599	1041	80	the	the	DET
inlawrev-18599	1041	81	contributing	contribute	VERB
inlawrev-18599	1041	82	shareholder	shareholder	NOUN
inlawrev-18599	1041	83	has	have	AUX
inlawrev-18599	1041	84	not	not	PART
inlawrev-18599	1041	85	yet	yet	ADV
inlawrev-18599	1041	86	“	"	PUNCT
inlawrev-18599	1041	87	cashed	cash	VERB
inlawrev-18599	1041	88	out	out	ADP
inlawrev-18599	1041	89	”	"	PUNCT
inlawrev-18599	1041	90	his	his	PRON
inlawrev-18599	1041	91	or	or	CCONJ
inlawrev-18599	1041	92	her	her	PRON
inlawrev-18599	1041	93	investment	investment	NOUN
inlawrev-18599	1041	94	in	in	ADP
inlawrev-18599	1041	95	the	the	DET
inlawrev-18599	1041	96	asset	asset	NOUN
inlawrev-18599	1041	97	,	,	PUNCT
inlawrev-18599	1041	98	so	so	CCONJ
inlawrev-18599	1041	99	the	the	DET
inlawrev-18599	1041	100	appropriate	appropriate	ADJ
inlawrev-18599	1041	101	time	time	NOUN
inlawrev-18599	1041	102	to	to	PART
inlawrev-18599	1041	103	tax	tax	VERB
inlawrev-18599	1041	104	the	the	DET
inlawrev-18599	1041	105	transaction	transaction	NOUN
inlawrev-18599	1041	106	has	have	AUX
inlawrev-18599	1041	107	not	not	PART
inlawrev-18599	1041	108	yet	yet	ADV
inlawrev-18599	1041	109	arrived.337	arrived.337	VERB
inlawrev-18599	1041	110	notably	notably	ADV
inlawrev-18599	1041	111	,	,	PUNCT
inlawrev-18599	1041	112	section	section	NOUN
inlawrev-18599	1041	113	351	351	NUM
inlawrev-18599	1041	114	does	do	AUX
inlawrev-18599	1041	115	not	not	PART
inlawrev-18599	1041	116	require	require	VERB
inlawrev-18599	1041	117	the	the	DET
inlawrev-18599	1041	118	corporation	corporation	NOUN
inlawrev-18599	1041	119	to	to	PART
inlawrev-18599	1041	120	use	use	VERB
inlawrev-18599	1041	121	the	the	DET
inlawrev-18599	1041	122	contributed	contribute	VERB
inlawrev-18599	1041	123	asset	asset	NOUN
inlawrev-18599	1041	124	in	in	ADP
inlawrev-18599	1041	125	the	the	DET
inlawrev-18599	1041	126	same	same	ADJ
inlawrev-18599	1041	127	way	way	NOUN
inlawrev-18599	1041	128	that	that	PRON
inlawrev-18599	1041	129	the	the	DET
inlawrev-18599	1041	130	contributing	contribute	VERB
inlawrev-18599	1041	131	shareholder	shareholder	NOUN
inlawrev-18599	1041	132	used	use	VERB
inlawrev-18599	1041	133	the	the	DET
inlawrev-18599	1041	134	asset.338	asset.338	NOUN
inlawrev-18599	1041	135	further	far	ADV
inlawrev-18599	1041	136	,	,	PUNCT
inlawrev-18599	1041	137	the	the	DET
inlawrev-18599	1041	138	partnership	partnership	NOUN
inlawrev-18599	1041	139	counterpart	counterpart	NOUN
inlawrev-18599	1041	140	to	to	ADP
inlawrev-18599	1041	141	section	section	NOUN
inlawrev-18599	1041	142	351of	351of	NOUN
inlawrev-18599	1041	143	the	the	DET
inlawrev-18599	1041	144	internal	internal	PROPN
inlawrev-18599	1041	145	revenue	revenue	NOUN
inlawrev-18599	1041	146	code	code	NOUN
inlawrev-18599	1041	147	,	,	PUNCT
inlawrev-18599	1041	148	section	section	NOUN
inlawrev-18599	1041	149	721	721	NUM
inlawrev-18599	1041	150	,	,	PUNCT
inlawrev-18599	1041	151	also	also	ADV
inlawrev-18599	1041	152	does	do	AUX
inlawrev-18599	1041	153	not	not	PART
inlawrev-18599	1041	154	contain	contain	VERB
inlawrev-18599	1041	155	such	such	DET
inlawrev-18599	1041	156	a	a	DET
inlawrev-18599	1041	157	requirement.339	requirement.339	NOUN
inlawrev-18599	1041	158	taking	take	VERB
inlawrev-18599	1041	159	the	the	DET
inlawrev-18599	1041	160	above	above	ADJ
inlawrev-18599	1041	161	into	into	ADP
inlawrev-18599	1041	162	consideration	consideration	NOUN
inlawrev-18599	1041	163	,	,	PUNCT
inlawrev-18599	1041	164	idaho	idaho	PROPN
inlawrev-18599	1041	165	and	and	CCONJ
inlawrev-18599	1041	166	south	south	PROPN
inlawrev-18599	1041	167	carolina	carolina	PROPN
inlawrev-18599	1041	168	should	should	AUX
inlawrev-18599	1041	169	consider	consider	VERB
inlawrev-18599	1041	170	amending	amend	VERB
inlawrev-18599	1041	171	their	their	PRON
inlawrev-18599	1041	172	statutes	statute	NOUN
inlawrev-18599	1041	173	and/or	and/or	CCONJ
inlawrev-18599	1041	174	administrative	administrative	ADJ
inlawrev-18599	1041	175	rules	rule	NOUN
inlawrev-18599	1041	176	to	to	PART
inlawrev-18599	1041	177	be	be	AUX
inlawrev-18599	1041	178	more	more	ADV
inlawrev-18599	1041	179	in	in	ADP
inlawrev-18599	1041	180	line	line	NOUN
inlawrev-18599	1041	181	with	with	ADP
inlawrev-18599	1041	182	wyoming.340	wyoming.340	NOUN
inlawrev-18599	1041	183	such	such	DET
inlawrev-18599	1041	184	a	a	DET
inlawrev-18599	1041	185	change	change	NOUN
inlawrev-18599	1041	186	would	would	AUX
inlawrev-18599	1041	187	make	make	VERB
inlawrev-18599	1041	188	the	the	DET
inlawrev-18599	1041	189	requirements	requirement	NOUN
inlawrev-18599	1041	190	in	in	ADP
inlawrev-18599	1041	191	idaho	idaho	PROPN
inlawrev-18599	1041	192	and	and	CCONJ
inlawrev-18599	1041	193	south	south	PROPN
inlawrev-18599	1041	194	carolina	carolina	PROPN
inlawrev-18599	1041	195	more	more	ADV
inlawrev-18599	1041	196	rationally	rationally	ADV
inlawrev-18599	1041	197	related	relate	VERB
inlawrev-18599	1041	198	to	to	ADP
inlawrev-18599	1041	199	the	the	DET
inlawrev-18599	1041	200	underlying	underlying	ADJ
inlawrev-18599	1041	201	policy	policy	NOUN
inlawrev-18599	1041	202	purpose.341	purpose.341	NOUN
inlawrev-18599	1041	203	c.	c.	PROPN
inlawrev-18599	1041	204	category	category	NOUN
inlawrev-18599	1041	205	3	3	NUM
inlawrev-18599	1041	206	:	:	PUNCT
inlawrev-18599	1041	207	asset	asset	NOUN
inlawrev-18599	1041	208	sale	sale	NOUN
inlawrev-18599	1041	209	must	must	AUX
inlawrev-18599	1041	210	occur	occur	VERB
inlawrev-18599	1041	211	in	in	ADP
inlawrev-18599	1041	212	a	a	DET
inlawrev-18599	1041	213	single	single	ADJ
inlawrev-18599	1041	214	transaction	transaction	NOUN
inlawrev-18599	1041	215	,	,	PUNCT
inlawrev-18599	1041	216	and	and	CCONJ
inlawrev-18599	1041	217	perhaps	perhaps	ADV
inlawrev-18599	1041	218	also	also	ADV
inlawrev-18599	1041	219	to	to	ADP
inlawrev-18599	1041	220	a	a	DET
inlawrev-18599	1041	221	single	single	ADJ
inlawrev-18599	1041	222	purchaser	purchaser	NOUN
inlawrev-18599	1041	223	(	(	PUNCT
inlawrev-18599	1041	224	alabama,342	alabama,342	PROPN
inlawrev-18599	1041	225	minnesota	minnesota	PROPN
inlawrev-18599	1041	226	,	,	PUNCT
inlawrev-18599	1041	227	nebraska	nebraska	PROPN
inlawrev-18599	1041	228	,	,	PUNCT
inlawrev-18599	1041	229	texas343	texas343	PROPN
inlawrev-18599	1041	230	)	)	PUNCT
inlawrev-18599	1041	231	for	for	ADP
inlawrev-18599	1041	232	the	the	DET
inlawrev-18599	1041	233	occasional	occasional	ADJ
inlawrev-18599	1041	234	sale	sale	NOUN
inlawrev-18599	1041	235	exemption	exemption	NOUN
inlawrev-18599	1041	236	to	to	PART
inlawrev-18599	1041	237	apply	apply	VERB
inlawrev-18599	1041	238	in	in	ADP
inlawrev-18599	1041	239	alabama	alabama	PROPN
inlawrev-18599	1041	240	,	,	PUNCT
inlawrev-18599	1041	241	nebraska	nebraska	PROPN
inlawrev-18599	1041	242	,	,	PUNCT
inlawrev-18599	1041	243	and	and	CCONJ
inlawrev-18599	1041	244	texas	texas	PROPN
inlawrev-18599	1041	245	,	,	PUNCT
inlawrev-18599	1041	246	one	one	PRON
inlawrev-18599	1041	247	must	must	AUX
inlawrev-18599	1041	248	restructure	restructure	VERB
inlawrev-18599	1041	249	the	the	DET
inlawrev-18599	1041	250	sale	sale	NOUN
inlawrev-18599	1041	251	as	as	ADP
inlawrev-18599	1041	252	a	a	DET
inlawrev-18599	1041	253	single	single	ADJ
inlawrev-18599	1041	254	transaction	transaction	NOUN
inlawrev-18599	1041	255	to	to	ADP
inlawrev-18599	1041	256	a	a	DET
inlawrev-18599	1041	257	single	single	ADJ
inlawrev-18599	1041	258	purchaser.344	purchaser.344	NOUN
inlawrev-18599	1041	259	in	in	ADP
inlawrev-18599	1041	260	minnesota	minnesota	PROPN
inlawrev-18599	1041	261	,	,	PUNCT
inlawrev-18599	1041	262	one	one	PRON
inlawrev-18599	1041	263	must	must	AUX
inlawrev-18599	1041	264	be	be	AUX
inlawrev-18599	1041	265	structure	structure	NOUN
inlawrev-18599	1041	266	the	the	DET
inlawrev-18599	1041	267	sale	sale	NOUN
inlawrev-18599	1041	268	to	to	PART
inlawrev-18599	1041	269	occur	occur	VERB
inlawrev-18599	1041	270	“	"	PUNCT
inlawrev-18599	1041	271	as	as	ADP
inlawrev-18599	1041	272	a	a	DET
inlawrev-18599	1041	273	single	single	ADJ
inlawrev-18599	1041	274	transaction	transaction	NOUN
inlawrev-18599	1041	275	or	or	CCONJ
inlawrev-18599	1041	276	a	a	DET
inlawrev-18599	1041	277	series	series	NOUN
inlawrev-18599	1041	278	of	of	ADP
inlawrev-18599	1041	279	related	related	ADJ
inlawrev-18599	1041	280	transactions	transaction	NOUN
inlawrev-18599	1041	281	within	within	ADP
inlawrev-18599	1041	282	a	a	DET
inlawrev-18599	1041	283	twelve	twelve	NUM
inlawrev-18599	1041	284	-	-	PUNCT
inlawrev-18599	1041	285	month	month	NOUN
inlawrev-18599	1041	286	period	period	NOUN
inlawrev-18599	1041	287	beginning	begin	VERB
inlawrev-18599	1041	288	on	on	ADP
inlawrev-18599	1041	289	the	the	DET
inlawrev-18599	1041	290	date	date	NOUN
inlawrev-18599	1041	291	of	of	ADP
inlawrev-18599	1041	292	the	the	DET
inlawrev-18599	1041	293	first	first	ADJ
inlawrev-18599	1041	294	sale	sale	NOUN
inlawrev-18599	1041	295	of	of	ADP
inlawrev-18599	1041	296	assets	asset	NOUN
inlawrev-18599	1041	297	intended	intend	VERB
inlawrev-18599	1041	298	to	to	PART
inlawrev-18599	1041	299	qualify	qualify	VERB
inlawrev-18599	1041	300	for	for	ADP
inlawrev-18599	1041	301	the	the	DET
inlawrev-18599	1041	302	exemption	exemption	NOUN
inlawrev-18599	1041	303	.	.	PUNCT
inlawrev-18599	1042	1	”345	”345	PUNCT
inlawrev-18599	1043	1	the	the	DET
inlawrev-18599	1043	2	requirements	requirement	NOUN
inlawrev-18599	1043	3	in	in	ADP
inlawrev-18599	1043	4	alabama	alabama	PROPN
inlawrev-18599	1043	5	,	,	PUNCT
inlawrev-18599	1043	6	nebraska	nebraska	PROPN
inlawrev-18599	1043	7	,	,	PUNCT
inlawrev-18599	1043	8	and	and	CCONJ
inlawrev-18599	1043	9	texas	texas	PROPN
inlawrev-18599	1043	10	would	would	AUX
inlawrev-18599	1043	11	preclude	preclude	VERB
inlawrev-18599	1043	12	the	the	DET
inlawrev-18599	1043	13	occasional	occasional	ADJ
inlawrev-18599	1043	14	sale	sale	NOUN
inlawrev-18599	1043	15	exemption	exemption	NOUN
inlawrev-18599	1043	16	from	from	ADP
inlawrev-18599	1043	17	applying	apply	VERB
inlawrev-18599	1043	18	to	to	ADP
inlawrev-18599	1043	19	asset	asset	NOUN
inlawrev-18599	1043	20	sales	sale	NOUN
inlawrev-18599	1043	21	structured	structure	VERB
inlawrev-18599	1043	22	as	as	ADP
inlawrev-18599	1043	23	a	a	DET
inlawrev-18599	1043	24	series	series	NOUN
inlawrev-18599	1043	25	of	of	ADP
inlawrev-18599	1043	26	sales	sale	NOUN
inlawrev-18599	1043	27	completed	complete	VERB
inlawrev-18599	1043	28	over	over	ADP
inlawrev-18599	1043	29	time.346	time.346	VERB
inlawrev-18599	1043	30	additionally	additionally	ADV
inlawrev-18599	1043	31	,	,	PUNCT
inlawrev-18599	1043	32	the	the	DET
inlawrev-18599	1043	33	requirements	requirement	NOUN
inlawrev-18599	1043	34	would	would	AUX
inlawrev-18599	1043	35	preclude	preclude	VERB
inlawrev-18599	1043	36	the	the	DET
inlawrev-18599	1043	37	334	334	NUM
inlawrev-18599	1043	38	.	.	PUNCT
inlawrev-18599	1044	1	see	see	VERB
inlawrev-18599	1044	2	i.r.c	i.r.c	NOUN
inlawrev-18599	1044	3	.	.	PUNCT
inlawrev-18599	1045	1	§	§	PROPN
inlawrev-18599	1045	2	351	351	NUM
inlawrev-18599	1045	3	(	(	PUNCT
inlawrev-18599	1045	4	2014	2014	NUM
inlawrev-18599	1045	5	)	)	PUNCT
inlawrev-18599	1045	6	.	.	PUNCT
inlawrev-18599	1046	1	335	335	NUM
inlawrev-18599	1046	2	.	.	PUNCT
inlawrev-18599	1047	1	see	see	VERB
inlawrev-18599	1047	2	i	i	PRON
inlawrev-18599	1047	3	d.	d.	PROPN
inlawrev-18599	1047	4	;	;	PUNCT
inlawrev-18599	1047	5	see	see	VERB
inlawrev-18599	1047	6	also	also	ADV
inlawrev-18599	1047	7	i	i	PROPN
inlawrev-18599	1047	8	d.	d.	PROPN
inlawrev-18599	1047	9	§	§	PROPN
inlawrev-18599	1047	10	721	721	NUM
inlawrev-18599	1047	11	for	for	ADP
inlawrev-18599	1047	12	a	a	DET
inlawrev-18599	1047	13	similar	similar	ADJ
inlawrev-18599	1047	14	rule	rule	NOUN
inlawrev-18599	1047	15	applicable	applicable	ADJ
inlawrev-18599	1047	16	to	to	ADP
inlawrev-18599	1047	17	entities	entity	NOUN
inlawrev-18599	1047	18	classified	classify	VERB
inlawrev-18599	1047	19	as	as	ADP
inlawrev-18599	1047	20	partnerships	partnership	NOUN
inlawrev-18599	1047	21	for	for	ADP
inlawrev-18599	1047	22	federal	federal	ADJ
inlawrev-18599	1047	23	income	income	NOUN
inlawrev-18599	1047	24	tax	tax	NOUN
inlawrev-18599	1047	25	purposes	purpose	NOUN
inlawrev-18599	1047	26	.	.	PUNCT
inlawrev-18599	1048	1	336	336	NUM
inlawrev-18599	1048	2	.	.	PUNCT
inlawrev-18599	1049	1	steven	steven	PROPN
inlawrev-18599	1049	2	a.	a.	PROPN
inlawrev-18599	1049	3	lind	lind	PROPN
inlawrev-18599	1049	4	et	et	PROPN
inlawrev-18599	1049	5	al	al	PROPN
inlawrev-18599	1049	6	.	.	PROPN
inlawrev-18599	1049	7	,	,	PUNCT
inlawrev-18599	1049	8	fundamentals	fundamental	NOUN
inlawrev-18599	1049	9	of	of	ADP
inlawrev-18599	1049	10	corporate	corporate	ADJ
inlawrev-18599	1049	11	taxation	taxation	NOUN
inlawrev-18599	1049	12	60	60	NUM
inlawrev-18599	1049	13	-	-	SYM
inlawrev-18599	1049	14	61	61	NUM
inlawrev-18599	1049	15	(	(	PUNCT
inlawrev-18599	1049	16	7th	7th	ADJ
inlawrev-18599	1049	17	ed	ed	NOUN
inlawrev-18599	1049	18	.	.	PROPN
inlawrev-18599	1049	19	2008	2008	NUM
inlawrev-18599	1049	20	)	)	PUNCT
inlawrev-18599	1049	21	.	.	PUNCT
inlawrev-18599	1050	1	337	337	NUM
inlawrev-18599	1050	2	.	.	PUNCT
inlawrev-18599	1051	1	see	see	VERB
inlawrev-18599	1051	2	i	i	PRON
inlawrev-18599	1051	3	d.	d.	PROPN
inlawrev-18599	1051	4	338	338	NUM
inlawrev-18599	1051	5	.	.	PUNCT
inlawrev-18599	1052	1	see	see	VERB
inlawrev-18599	1052	2	i.r.c	i.r.c	NOUN
inlawrev-18599	1052	3	.	.	PUNCT
inlawrev-18599	1053	1	§	§	PROPN
inlawrev-18599	1053	2	351	351	NUM
inlawrev-18599	1053	3	(	(	PUNCT
inlawrev-18599	1053	4	2014	2014	NUM
inlawrev-18599	1053	5	)	)	PUNCT
inlawrev-18599	1053	6	.	.	PUNCT
inlawrev-18599	1054	1	339	339	NUM
inlawrev-18599	1054	2	.	.	PUNCT
inlawrev-18599	1054	3	see	see	VERB
inlawrev-18599	1054	4	i	i	PRON
inlawrev-18599	1054	5	d.	d.	PROPN
inlawrev-18599	1054	6	§	§	PROPN
inlawrev-18599	1054	7	721	721	NUM
inlawrev-18599	1054	8	.	.	PROPN
inlawrev-18599	1054	9	340	340	NUM
inlawrev-18599	1054	10	.	.	PUNCT
inlawrev-18599	1055	1	see	see	VERB
inlawrev-18599	1055	2	supra	supra	ADJ
inlawrev-18599	1055	3	table	table	NOUN
inlawrev-18599	1055	4	1	1	NUM
inlawrev-18599	1055	5	.	.	PUNCT
inlawrev-18599	1055	6	341	341	NUM
inlawrev-18599	1055	7	.	.	PUNCT
inlawrev-18599	1056	1	see	see	VERB
inlawrev-18599	1056	2	supra	supra	PROPN
inlawrev-18599	1056	3	note	note	PROPN
inlawrev-18599	1056	4	307	307	NUM
inlawrev-18599	1056	5	.	.	PUNCT
inlawrev-18599	1056	6	342	342	NUM
inlawrev-18599	1056	7	.	.	PUNCT
inlawrev-18599	1057	1	alabama	alabama	PROPN
inlawrev-18599	1057	2	imposes	impose	VERB
inlawrev-18599	1057	3	other	other	ADJ
inlawrev-18599	1057	4	trap	trap	NOUN
inlawrev-18599	1057	5	for	for	ADP
inlawrev-18599	1057	6	the	the	DET
inlawrev-18599	1057	7	unwary	unwary	ADJ
inlawrev-18599	1057	8	requirements	requirement	NOUN
inlawrev-18599	1057	9	.	.	PUNCT
inlawrev-18599	1058	1	see	see	VERB
inlawrev-18599	1058	2	supra	supra	ADJ
inlawrev-18599	1058	3	table	table	NOUN
inlawrev-18599	1058	4	1	1	NUM
inlawrev-18599	1058	5	.	.	X
inlawrev-18599	1058	6	343	343	NUM
inlawrev-18599	1058	7	.	.	PUNCT
inlawrev-18599	1059	1	texas	texas	PROPN
inlawrev-18599	1059	2	imposes	impose	VERB
inlawrev-18599	1059	3	other	other	ADJ
inlawrev-18599	1059	4	trap	trap	NOUN
inlawrev-18599	1059	5	for	for	ADP
inlawrev-18599	1059	6	the	the	DET
inlawrev-18599	1059	7	unwary	unwary	ADJ
inlawrev-18599	1059	8	requirements	requirement	NOUN
inlawrev-18599	1059	9	.	.	PUNCT
inlawrev-18599	1060	1	see	see	VERB
inlawrev-18599	1060	2	supra	supra	ADJ
inlawrev-18599	1060	3	table	table	NOUN
inlawrev-18599	1060	4	1	1	NUM
inlawrev-18599	1060	5	.	.	PUNCT
inlawrev-18599	1060	6	344	344	NUM
inlawrev-18599	1060	7	.	.	PUNCT
inlawrev-18599	1061	1	see	see	VERB
inlawrev-18599	1061	2	supra	supra	PROPN
inlawrev-18599	1061	3	part	part	PROPN
inlawrev-18599	1061	4	ii.a	ii.a	PROPN
inlawrev-18599	1061	5	,	,	PUNCT
inlawrev-18599	1061	6	ii.m	ii.m	NOUN
inlawrev-18599	1061	7	,	,	PUNCT
inlawrev-18599	1061	8	ii.q	ii.q	ADJ
inlawrev-18599	1061	9	.	.	PUNCT
inlawrev-18599	1062	1	345	345	NUM
inlawrev-18599	1062	2	.	.	PUNCT
inlawrev-18599	1063	1	minn	minn	PROPN
inlawrev-18599	1063	2	.	.	PUNCT
inlawrev-18599	1063	3	stat	stat	PROPN
inlawrev-18599	1063	4	.	.	PUNCT
inlawrev-18599	1064	1	ann	ann	PROPN
inlawrev-18599	1064	2	.	.	PUNCT
inlawrev-18599	1065	1	§	§	PROPN
inlawrev-18599	1065	2	297a.68	297a.68	NUM
inlawrev-18599	1065	3	,	,	PUNCT
inlawrev-18599	1065	4	subd	subd	NOUN
inlawrev-18599	1065	5	.	.	PUNCT
inlawrev-18599	1065	6	25(a	25(a	NUM
inlawrev-18599	1065	7	)	)	PUNCT
inlawrev-18599	1065	8	(	(	PUNCT
inlawrev-18599	1065	9	west	west	NOUN
inlawrev-18599	1065	10	2014	2014	NUM
inlawrev-18599	1065	11	)	)	PUNCT
inlawrev-18599	1065	12	;	;	PUNCT
inlawrev-18599	1065	13	see	see	VERB
inlawrev-18599	1065	14	supra	supra	PROPN
inlawrev-18599	1065	15	part	part	NOUN
inlawrev-18599	1065	16	ii.k	ii.k	PROPN
inlawrev-18599	1065	17	.	.	PUNCT
inlawrev-18599	1066	1	346	346	NUM
inlawrev-18599	1066	2	.	.	PUNCT
inlawrev-18599	1067	1	see	see	VERB
inlawrev-18599	1067	2	supra	supra	PROPN
inlawrev-18599	1067	3	parts	part	NOUN
inlawrev-18599	1067	4	ii.a	ii.a	ADP
inlawrev-18599	1067	5	,	,	PUNCT
inlawrev-18599	1067	6	ii.n	ii.n	PRON
inlawrev-18599	1067	7	,	,	PUNCT
inlawrev-18599	1067	8	ii.s	ii.s	PROPN
inlawrev-18599	1067	9	.	.	PUNCT
inlawrev-18599	1068	1	2015	2015	NUM
inlawrev-18599	1068	2	]	]	PUNCT
inlawrev-18599	1068	3	asset	asset	NOUN
inlawrev-18599	1068	4	acquisitions	acquisition	NOUN
inlawrev-18599	1068	5	593	593	NUM
inlawrev-18599	1068	6	asset	asset	NOUN
inlawrev-18599	1068	7	sale	sale	NOUN
inlawrev-18599	1068	8	from	from	ADP
inlawrev-18599	1068	9	involving	involve	VERB
inlawrev-18599	1068	10	multiple	multiple	ADJ
inlawrev-18599	1068	11	buyers	buyer	NOUN
inlawrev-18599	1068	12	,	,	PUNCT
inlawrev-18599	1068	13	either	either	CCONJ
inlawrev-18599	1068	14	related	related	ADJ
inlawrev-18599	1068	15	or	or	CCONJ
inlawrev-18599	1068	16	unrelated.347	unrelated.347	ADJ
inlawrev-18599	1068	17	most	most	ADV
inlawrev-18599	1068	18	notably	notably	ADV
inlawrev-18599	1068	19	,	,	PUNCT
inlawrev-18599	1068	20	from	from	ADP
inlawrev-18599	1068	21	a	a	DET
inlawrev-18599	1068	22	practical	practical	ADJ
inlawrev-18599	1068	23	perspective	perspective	NOUN
inlawrev-18599	1068	24	,	,	PUNCT
inlawrev-18599	1068	25	the	the	DET
inlawrev-18599	1068	26	requirements	requirement	NOUN
inlawrev-18599	1068	27	would	would	AUX
inlawrev-18599	1068	28	preclude	preclude	VERB
inlawrev-18599	1068	29	the	the	DET
inlawrev-18599	1068	30	naming	naming	NOUN
inlawrev-18599	1068	31	of	of	ADP
inlawrev-18599	1068	32	both	both	CCONJ
inlawrev-18599	1068	33	a	a	DET
inlawrev-18599	1068	34	parent	parent	NOUN
inlawrev-18599	1068	35	and	and	CCONJ
inlawrev-18599	1068	36	subsidiary	subsidiary	NOUN
inlawrev-18599	1068	37	as	as	ADP
inlawrev-18599	1068	38	the	the	DET
inlawrev-18599	1068	39	purchaser	purchaser	NOUN
inlawrev-18599	1068	40	in	in	ADP
inlawrev-18599	1068	41	the	the	DET
inlawrev-18599	1068	42	asset	asset	NOUN
inlawrev-18599	1068	43	purchase	purchase	NOUN
inlawrev-18599	1068	44	agreement	agreement	NOUN
inlawrev-18599	1068	45	,	,	PUNCT
inlawrev-18599	1068	46	which	which	PRON
inlawrev-18599	1068	47	the	the	DET
inlawrev-18599	1068	48	parties	party	NOUN
inlawrev-18599	1068	49	might	might	AUX
inlawrev-18599	1068	50	desire	desire	VERB
inlawrev-18599	1068	51	,	,	PUNCT
inlawrev-18599	1068	52	for	for	ADP
inlawrev-18599	1068	53	reasons	reason	NOUN
inlawrev-18599	1068	54	associated	associate	VERB
inlawrev-18599	1068	55	with	with	ADP
inlawrev-18599	1068	56	the	the	DET
inlawrev-18599	1068	57	indemnification	indemnification	NOUN
inlawrev-18599	1068	58	provisions	provision	NOUN
inlawrev-18599	1068	59	in	in	ADP
inlawrev-18599	1068	60	the	the	DET
inlawrev-18599	1068	61	asset	asset	NOUN
inlawrev-18599	1068	62	purchase	purchase	NOUN
inlawrev-18599	1068	63	agreement	agreement	NOUN
inlawrev-18599	1068	64	or	or	CCONJ
inlawrev-18599	1068	65	the	the	DET
inlawrev-18599	1068	66	representation	representation	NOUN
inlawrev-18599	1068	67	and	and	CCONJ
inlawrev-18599	1068	68	warranty	warranty	NOUN
inlawrev-18599	1068	69	provisions	provision	NOUN
inlawrev-18599	1068	70	in	in	ADP
inlawrev-18599	1068	71	the	the	DET
inlawrev-18599	1068	72	asset	asset	NOUN
inlawrev-18599	1068	73	purchase	purchase	NOUN
inlawrev-18599	1068	74	agreement.348	agreement.348	NOUN
inlawrev-18599	1068	75	in	in	ADP
inlawrev-18599	1068	76	contrast	contrast	NOUN
inlawrev-18599	1068	77	to	to	ADP
inlawrev-18599	1068	78	alabama	alabama	PROPN
inlawrev-18599	1068	79	,	,	PUNCT
inlawrev-18599	1068	80	nebraska	nebraska	PROPN
inlawrev-18599	1068	81	,	,	PUNCT
inlawrev-18599	1068	82	and	and	CCONJ
inlawrev-18599	1068	83	texas	texas	PROPN
inlawrev-18599	1068	84	,	,	PUNCT
inlawrev-18599	1068	85	minnesota	minnesota	PROPN
inlawrev-18599	1068	86	’s	’s	PART
inlawrev-18599	1068	87	requirement	requirement	NOUN
inlawrev-18599	1068	88	is	be	AUX
inlawrev-18599	1068	89	somewhat	somewhat	ADV
inlawrev-18599	1068	90	less	less	ADV
inlawrev-18599	1068	91	stringent	stringent	ADJ
inlawrev-18599	1068	92	in	in	SCONJ
inlawrev-18599	1068	93	that	that	SCONJ
inlawrev-18599	1068	94	it	it	PRON
inlawrev-18599	1068	95	allows	allow	VERB
inlawrev-18599	1068	96	one	one	PRON
inlawrev-18599	1068	97	to	to	PART
inlawrev-18599	1068	98	structure	structure	VERB
inlawrev-18599	1068	99	an	an	DET
inlawrev-18599	1068	100	asset	asset	NOUN
inlawrev-18599	1068	101	sale	sale	NOUN
inlawrev-18599	1068	102	as	as	ADP
inlawrev-18599	1068	103	a	a	DET
inlawrev-18599	1068	104	series	series	NOUN
inlawrev-18599	1068	105	of	of	ADP
inlawrev-18599	1068	106	related	related	ADJ
inlawrev-18599	1068	107	transactions	transaction	NOUN
inlawrev-18599	1068	108	as	as	ADV
inlawrev-18599	1068	109	long	long	ADV
inlawrev-18599	1068	110	as	as	SCONJ
inlawrev-18599	1068	111	completed	complete	VERB
inlawrev-18599	1068	112	within	within	ADP
inlawrev-18599	1068	113	a	a	DET
inlawrev-18599	1068	114	twelve	twelve	NUM
inlawrev-18599	1068	115	-	-	PUNCT
inlawrev-18599	1068	116	month	month	NOUN
inlawrev-18599	1068	117	period.349	period.349	NOUN
inlawrev-18599	1068	118	the	the	DET
inlawrev-18599	1068	119	rationale	rationale	NOUN
inlawrev-18599	1068	120	for	for	ADP
inlawrev-18599	1068	121	the	the	DET
inlawrev-18599	1068	122	single	single	ADJ
inlawrev-18599	1068	123	transaction	transaction	NOUN
inlawrev-18599	1068	124	requirement	requirement	NOUN
inlawrev-18599	1068	125	(	(	PUNCT
inlawrev-18599	1068	126	or	or	CCONJ
inlawrev-18599	1068	127	the	the	DET
inlawrev-18599	1068	128	less	less	ADV
inlawrev-18599	1068	129	stringent	stringent	ADJ
inlawrev-18599	1068	130	related	relate	VERB
inlawrev-18599	1068	131	transaction	transaction	NOUN
inlawrev-18599	1068	132	requirement	requirement	NOUN
inlawrev-18599	1068	133	in	in	ADP
inlawrev-18599	1068	134	minnesota	minnesota	PROPN
inlawrev-18599	1068	135	)	)	PUNCT
inlawrev-18599	1068	136	likely	likely	ADV
inlawrev-18599	1068	137	exists	exist	VERB
inlawrev-18599	1068	138	in	in	ADP
inlawrev-18599	1068	139	order	order	NOUN
inlawrev-18599	1068	140	to	to	PART
inlawrev-18599	1068	141	ensure	ensure	VERB
inlawrev-18599	1068	142	the	the	DET
inlawrev-18599	1068	143	sale	sale	NOUN
inlawrev-18599	1068	144	is	be	AUX
inlawrev-18599	1068	145	,	,	PUNCT
inlawrev-18599	1068	146	in	in	ADP
inlawrev-18599	1068	147	fact	fact	NOUN
inlawrev-18599	1068	148	,	,	PUNCT
inlawrev-18599	1068	149	“	"	PUNCT
inlawrev-18599	1068	150	isolated	isolate	VERB
inlawrev-18599	1068	151	,	,	PUNCT
inlawrev-18599	1068	152	”	"	PUNCT
inlawrev-18599	1068	153	“	"	PUNCT
inlawrev-18599	1068	154	casual	casual	ADJ
inlawrev-18599	1068	155	,	,	PUNCT
inlawrev-18599	1068	156	”	"	PUNCT
inlawrev-18599	1068	157	and	and	CCONJ
inlawrev-18599	1068	158	“	"	PUNCT
inlawrev-18599	1068	159	occasional	occasional	ADJ
inlawrev-18599	1068	160	,	,	PUNCT
inlawrev-18599	1068	161	”	"	PUNCT
inlawrev-18599	1068	162	as	as	SCONJ
inlawrev-18599	1068	163	opposed	oppose	VERB
inlawrev-18599	1068	164	to	to	ADP
inlawrev-18599	1068	165	being	be	AUX
inlawrev-18599	1068	166	a	a	DET
inlawrev-18599	1068	167	“	"	PUNCT
inlawrev-18599	1068	168	retail	retail	ADJ
inlawrev-18599	1068	169	”	"	PUNCT
inlawrev-18599	1068	170	transaction.350	transaction.350	NOUN
inlawrev-18599	1068	171	for	for	ADP
inlawrev-18599	1068	172	example	example	NOUN
inlawrev-18599	1068	173	,	,	PUNCT
inlawrev-18599	1068	174	if	if	SCONJ
inlawrev-18599	1068	175	a	a	DET
inlawrev-18599	1068	176	seller	seller	NOUN
inlawrev-18599	1068	177	sells	sell	VERB
inlawrev-18599	1068	178	a	a	DET
inlawrev-18599	1068	179	business	business	NOUN
inlawrev-18599	1068	180	in	in	ADP
inlawrev-18599	1068	181	ten	ten	NUM
inlawrev-18599	1068	182	separate	separate	ADJ
inlawrev-18599	1068	183	sales	sale	NOUN
inlawrev-18599	1068	184	to	to	ADP
inlawrev-18599	1068	185	ten	ten	NUM
inlawrev-18599	1068	186	unrelated	unrelated	ADJ
inlawrev-18599	1068	187	purchasers	purchaser	NOUN
inlawrev-18599	1068	188	,	,	PUNCT
inlawrev-18599	1068	189	then	then	ADV
inlawrev-18599	1068	190	such	such	ADJ
inlawrev-18599	1068	191	sales	sale	NOUN
inlawrev-18599	1068	192	may	may	AUX
inlawrev-18599	1068	193	be	be	AUX
inlawrev-18599	1068	194	more	more	ADV
inlawrev-18599	1068	195	indicative	indicative	ADJ
inlawrev-18599	1068	196	of	of	ADP
inlawrev-18599	1068	197	a	a	DET
inlawrev-18599	1068	198	seller	seller	NOUN
inlawrev-18599	1068	199	who	who	PRON
inlawrev-18599	1068	200	is	be	AUX
inlawrev-18599	1068	201	in	in	ADP
inlawrev-18599	1068	202	the	the	DET
inlawrev-18599	1068	203	business	business	NOUN
inlawrev-18599	1068	204	of	of	ADP
inlawrev-18599	1068	205	selling	sell	VERB
inlawrev-18599	1068	206	the	the	DET
inlawrev-18599	1068	207	business	business	NOUN
inlawrev-18599	1068	208	assets.351	assets.351	NOUN
inlawrev-18599	1068	209	while	while	SCONJ
inlawrev-18599	1068	210	each	each	PRON
inlawrev-18599	1068	211	of	of	ADP
inlawrev-18599	1068	212	the	the	DET
inlawrev-18599	1068	213	requirements	requirement	NOUN
inlawrev-18599	1068	214	in	in	ADP
inlawrev-18599	1068	215	alabama	alabama	PROPN
inlawrev-18599	1068	216	,	,	PUNCT
inlawrev-18599	1068	217	minnesota	minnesota	PROPN
inlawrev-18599	1068	218	,	,	PUNCT
inlawrev-18599	1068	219	nebraska	nebraska	PROPN
inlawrev-18599	1068	220	,	,	PUNCT
inlawrev-18599	1068	221	and	and	CCONJ
inlawrev-18599	1068	222	texas	texas	PROPN
inlawrev-18599	1068	223	may	may	AUX
inlawrev-18599	1068	224	be	be	AUX
inlawrev-18599	1068	225	rationally	rationally	ADV
inlawrev-18599	1068	226	related	relate	VERB
inlawrev-18599	1068	227	to	to	ADP
inlawrev-18599	1068	228	this	this	DET
inlawrev-18599	1068	229	underlying	underlying	ADJ
inlawrev-18599	1068	230	policy	policy	NOUN
inlawrev-18599	1068	231	purpose	purpose	NOUN
inlawrev-18599	1068	232	,	,	PUNCT
inlawrev-18599	1068	233	minnesota	minnesota	PROPN
inlawrev-18599	1068	234	has	have	VERB
inlawrev-18599	1068	235	the	the	DET
inlawrev-18599	1068	236	better	well	ADJ
inlawrev-18599	1068	237	rule	rule	NOUN
inlawrev-18599	1068	238	because	because	SCONJ
inlawrev-18599	1068	239	it	it	PRON
inlawrev-18599	1068	240	allows	allow	VERB
inlawrev-18599	1068	241	flexibility	flexibility	NOUN
inlawrev-18599	1068	242	,	,	PUNCT
inlawrev-18599	1068	243	which	which	PRON
inlawrev-18599	1068	244	in	in	ADP
inlawrev-18599	1068	245	turn	turn	NOUN
inlawrev-18599	1068	246	accommodates	accommodate	VERB
inlawrev-18599	1068	247	the	the	DET
inlawrev-18599	1068	248	practical	practical	ADJ
inlawrev-18599	1068	249	nature	nature	NOUN
inlawrev-18599	1068	250	of	of	ADP
inlawrev-18599	1068	251	some	some	DET
inlawrev-18599	1068	252	asset	asset	NOUN
inlawrev-18599	1068	253	sales	sale	NOUN
inlawrev-18599	1068	254	needing	need	VERB
inlawrev-18599	1068	255	to	to	PART
inlawrev-18599	1068	256	be	be	AUX
inlawrev-18599	1068	257	structured	structure	VERB
inlawrev-18599	1068	258	as	as	ADP
inlawrev-18599	1068	259	a	a	DET
inlawrev-18599	1068	260	series	series	NOUN
inlawrev-18599	1068	261	of	of	ADP
inlawrev-18599	1068	262	related	related	ADJ
inlawrev-18599	1068	263	transactions	transaction	NOUN
inlawrev-18599	1068	264	completed	complete	VERB
inlawrev-18599	1068	265	over	over	ADP
inlawrev-18599	1068	266	time.352	time.352	PROPN
inlawrev-18599	1068	267	for	for	ADP
inlawrev-18599	1068	268	example	example	NOUN
inlawrev-18599	1068	269	,	,	PUNCT
inlawrev-18599	1068	270	it	it	PRON
inlawrev-18599	1068	271	could	could	AUX
inlawrev-18599	1068	272	be	be	AUX
inlawrev-18599	1068	273	necessary	necessary	ADJ
inlawrev-18599	1068	274	to	to	PART
inlawrev-18599	1068	275	structure	structure	VERB
inlawrev-18599	1068	276	an	an	DET
inlawrev-18599	1068	277	asset	asset	NOUN
inlawrev-18599	1068	278	sale	sale	NOUN
inlawrev-18599	1068	279	as	as	ADP
inlawrev-18599	1068	280	a	a	DET
inlawrev-18599	1068	281	series	series	NOUN
inlawrev-18599	1068	282	of	of	ADP
inlawrev-18599	1068	283	related	related	ADJ
inlawrev-18599	1068	284	transactions	transaction	NOUN
inlawrev-18599	1068	285	over	over	ADP
inlawrev-18599	1068	286	time	time	NOUN
inlawrev-18599	1068	287	due	due	ADP
inlawrev-18599	1068	288	to	to	ADP
inlawrev-18599	1068	289	cash	cash	NOUN
inlawrev-18599	1068	290	flow	flow	NOUN
inlawrev-18599	1068	291	issues	issue	NOUN
inlawrev-18599	1068	292	associated	associate	VERB
inlawrev-18599	1068	293	with	with	ADP
inlawrev-18599	1068	294	the	the	DET
inlawrev-18599	1068	295	buyer	buyer	NOUN
inlawrev-18599	1068	296	.	.	PUNCT
inlawrev-18599	1069	1	or	or	CCONJ
inlawrev-18599	1069	2	it	it	PRON
inlawrev-18599	1069	3	could	could	AUX
inlawrev-18599	1069	4	be	be	AUX
inlawrev-18599	1069	5	necessary	necessary	ADJ
inlawrev-18599	1069	6	due	due	ADJ
inlawrev-18599	1069	7	to	to	ADP
inlawrev-18599	1069	8	issues	issue	NOUN
inlawrev-18599	1069	9	with	with	ADP
inlawrev-18599	1069	10	obtaining	obtain	VERB
inlawrev-18599	1069	11	third	third	ADJ
inlawrev-18599	1069	12	-	-	PUNCT
inlawrev-18599	1069	13	party	party	NOUN
inlawrev-18599	1069	14	consents	consent	NOUN
inlawrev-18599	1069	15	associated	associate	VERB
inlawrev-18599	1069	16	with	with	ADP
inlawrev-18599	1069	17	transferring	transfer	VERB
inlawrev-18599	1069	18	certain	certain	ADJ
inlawrev-18599	1069	19	assets.353	assets.353	PROPN
inlawrev-18599	1069	20	there	there	PRON
inlawrev-18599	1069	21	could	could	AUX
inlawrev-18599	1069	22	be	be	AUX
inlawrev-18599	1069	23	any	any	DET
inlawrev-18599	1069	24	number	number	NOUN
inlawrev-18599	1069	25	of	of	ADP
inlawrev-18599	1069	26	business	business	NOUN
inlawrev-18599	1069	27	reasons	reason	NOUN
inlawrev-18599	1069	28	why	why	SCONJ
inlawrev-18599	1069	29	one	one	PRON
inlawrev-18599	1069	30	would	would	AUX
inlawrev-18599	1069	31	need	need	VERB
inlawrev-18599	1069	32	to	to	PART
inlawrev-18599	1069	33	structure	structure	VERB
inlawrev-18599	1069	34	an	an	DET
inlawrev-18599	1069	35	asset	asset	NOUN
inlawrev-18599	1069	36	sale	sale	NOUN
inlawrev-18599	1069	37	as	as	ADP
inlawrev-18599	1069	38	a	a	DET
inlawrev-18599	1069	39	series	series	NOUN
inlawrev-18599	1069	40	of	of	ADP
inlawrev-18599	1069	41	related	related	ADJ
inlawrev-18599	1069	42	transactions	transaction	NOUN
inlawrev-18599	1069	43	completed	complete	VERB
inlawrev-18599	1069	44	over	over	ADP
inlawrev-18599	1069	45	time	time	NOUN
inlawrev-18599	1069	46	.	.	PUNCT
inlawrev-18599	1070	1	alabama	alabama	PROPN
inlawrev-18599	1070	2	,	,	PUNCT
inlawrev-18599	1070	3	nebraska	nebraska	PROPN
inlawrev-18599	1070	4	,	,	PUNCT
inlawrev-18599	1070	5	and	and	CCONJ
inlawrev-18599	1070	6	texas	texas	PROPN
inlawrev-18599	1070	7	should	should	AUX
inlawrev-18599	1070	8	consider	consider	VERB
inlawrev-18599	1070	9	amending	amend	VERB
inlawrev-18599	1070	10	their	their	PRON
inlawrev-18599	1070	11	“	"	PUNCT
inlawrev-18599	1070	12	single	single	ADJ
inlawrev-18599	1070	13	transaction	transaction	NOUN
inlawrev-18599	1070	14	”	"	PUNCT
inlawrev-18599	1070	15	requirements	requirement	NOUN
inlawrev-18599	1070	16	to	to	PART
inlawrev-18599	1070	17	be	be	AUX
inlawrev-18599	1070	18	more	more	ADV
inlawrev-18599	1070	19	like	like	ADP
inlawrev-18599	1070	20	minnesota	minnesota	PROPN
inlawrev-18599	1070	21	in	in	ADP
inlawrev-18599	1070	22	order	order	NOUN
inlawrev-18599	1070	23	to	to	PART
inlawrev-18599	1070	24	allow	allow	VERB
inlawrev-18599	1070	25	some	some	DET
inlawrev-18599	1070	26	amount	amount	NOUN
inlawrev-18599	1070	27	of	of	ADP
inlawrev-18599	1070	28	flexibility	flexibility	NOUN
inlawrev-18599	1070	29	to	to	PART
inlawrev-18599	1070	30	accommodate	accommodate	VERB
inlawrev-18599	1070	31	the	the	DET
inlawrev-18599	1070	32	practical	practical	ADJ
inlawrev-18599	1070	33	nature	nature	NOUN
inlawrev-18599	1070	34	of	of	ADP
inlawrev-18599	1070	35	asset	asset	NOUN
inlawrev-18599	1070	36	sales	sale	NOUN
inlawrev-18599	1070	37	.	.	PUNCT
inlawrev-18599	1071	1	indeed	indeed	ADV
inlawrev-18599	1071	2	,	,	PUNCT
inlawrev-18599	1071	3	minnesota	minnesota	PROPN
inlawrev-18599	1071	4	’s	’s	PART
inlawrev-18599	1071	5	more	more	ADV
inlawrev-18599	1071	6	flexible	flexible	ADJ
inlawrev-18599	1071	7	rule	rule	NOUN
inlawrev-18599	1071	8	does	do	AUX
inlawrev-18599	1071	9	not	not	PART
inlawrev-18599	1071	10	counteract	counteract	VERB
inlawrev-18599	1071	11	the	the	DET
inlawrev-18599	1071	12	policy	policy	NOUN
inlawrev-18599	1071	13	that	that	PRON
inlawrev-18599	1071	14	alabama	alabama	PROPN
inlawrev-18599	1071	15	,	,	PUNCT
inlawrev-18599	1071	16	nebraska	nebraska	PROPN
inlawrev-18599	1071	17	,	,	PUNCT
inlawrev-18599	1071	18	and	and	CCONJ
inlawrev-18599	1071	19	texas	texas	PROPN
inlawrev-18599	1071	20	’	'	PUNCT
inlawrev-18599	1071	21	rule	rule	NOUN
inlawrev-18599	1071	22	seeks	seek	VERB
inlawrev-18599	1071	23	to	to	PART
inlawrev-18599	1071	24	serve	serve	VERB
inlawrev-18599	1071	25	.	.	PUNCT
inlawrev-18599	1072	1	for	for	ADP
inlawrev-18599	1072	2	example	example	NOUN
inlawrev-18599	1072	3	,	,	PUNCT
inlawrev-18599	1072	4	an	an	DET
inlawrev-18599	1072	5	asset	asset	NOUN
inlawrev-18599	1072	6	sale	sale	NOUN
inlawrev-18599	1072	7	structured	structure	VERB
inlawrev-18599	1072	8	as	as	ADP
inlawrev-18599	1072	9	a	a	DET
inlawrev-18599	1072	10	single	single	ADJ
inlawrev-18599	1072	11	transaction	transaction	NOUN
inlawrev-18599	1072	12	is	be	AUX
inlawrev-18599	1072	13	just	just	ADV
inlawrev-18599	1072	14	as	as	SCONJ
inlawrev-18599	1072	15	“	"	PUNCT
inlawrev-18599	1072	16	isolated	isolate	VERB
inlawrev-18599	1072	17	,	,	PUNCT
inlawrev-18599	1072	18	”	"	PUNCT
inlawrev-18599	1072	19	“	"	PUNCT
inlawrev-18599	1072	20	casual	casual	ADJ
inlawrev-18599	1072	21	,	,	PUNCT
inlawrev-18599	1072	22	”	"	PUNCT
inlawrev-18599	1072	23	and	and	CCONJ
inlawrev-18599	1072	24	“	"	PUNCT
inlawrev-18599	1072	25	occasional	occasional	ADJ
inlawrev-18599	1072	26	”	"	PUNCT
inlawrev-18599	1072	27	as	as	ADP
inlawrev-18599	1072	28	an	an	DET
inlawrev-18599	1072	29	asset	asset	NOUN
inlawrev-18599	1072	30	sale	sale	NOUN
inlawrev-18599	1072	31	structured	structure	VERB
inlawrev-18599	1072	32	as	as	ADP
inlawrev-18599	1072	33	three	three	NUM
inlawrev-18599	1072	34	separate	separate	ADJ
inlawrev-18599	1072	35	sales	sale	NOUN
inlawrev-18599	1072	36	to	to	ADP
inlawrev-18599	1072	37	a	a	DET
inlawrev-18599	1072	38	single	single	ADJ
inlawrev-18599	1072	39	purchaser	purchaser	NOUN
inlawrev-18599	1072	40	over	over	ADP
inlawrev-18599	1072	41	time	time	NOUN
inlawrev-18599	1072	42	.	.	PUNCT
inlawrev-18599	1073	1	at	at	ADP
inlawrev-18599	1073	2	a	a	DET
inlawrev-18599	1073	3	minimum	minimum	NOUN
inlawrev-18599	1073	4	,	,	PUNCT
inlawrev-18599	1073	5	the	the	DET
inlawrev-18599	1073	6	statutes	statute	NOUN
inlawrev-18599	1073	7	and	and	CCONJ
inlawrev-18599	1073	8	regulations	regulation	NOUN
inlawrev-18599	1073	9	of	of	ADP
inlawrev-18599	1073	10	alabama	alabama	PROPN
inlawrev-18599	1073	11	,	,	PUNCT
inlawrev-18599	1073	12	nebraska	nebraska	PROPN
inlawrev-18599	1073	13	,	,	PUNCT
inlawrev-18599	1073	14	and	and	CCONJ
inlawrev-18599	1073	15	texas	texas	PROPN
inlawrev-18599	1073	16	should	should	AUX
inlawrev-18599	1073	17	allow	allow	VERB
inlawrev-18599	1073	18	the	the	DET
inlawrev-18599	1073	19	seller	seller	NOUN
inlawrev-18599	1073	20	the	the	DET
inlawrev-18599	1073	21	ability	ability	NOUN
inlawrev-18599	1073	22	to	to	PART
inlawrev-18599	1073	23	petition	petition	VERB
inlawrev-18599	1073	24	the	the	DET
inlawrev-18599	1073	25	department	department	NOUN
inlawrev-18599	1073	26	of	of	ADP
inlawrev-18599	1073	27	revenue	revenue	NOUN
inlawrev-18599	1073	28	for	for	ADP
inlawrev-18599	1073	29	a	a	DET
inlawrev-18599	1073	30	special	special	ADJ
inlawrev-18599	1073	31	allowance	allowance	NOUN
inlawrev-18599	1073	32	from	from	ADP
inlawrev-18599	1073	33	the	the	DET
inlawrev-18599	1073	34	single	single	ADJ
inlawrev-18599	1073	35	transaction	transaction	NOUN
inlawrev-18599	1073	36	requirement	requirement	NOUN
inlawrev-18599	1073	37	.	.	PUNCT
inlawrev-18599	1074	1	and	and	CCONJ
inlawrev-18599	1074	2	while	while	SCONJ
inlawrev-18599	1074	3	minnesota	minnesota	PROPN
inlawrev-18599	1074	4	’s	’s	PART
inlawrev-18599	1074	5	“	"	PUNCT
inlawrev-18599	1074	6	related	related	ADJ
inlawrev-18599	1074	7	transaction	transaction	NOUN
inlawrev-18599	1074	8	”	"	PUNCT
inlawrev-18599	1074	9	requirement	requirement	NOUN
inlawrev-18599	1074	10	more	more	ADV
inlawrev-18599	1074	11	rationally	rationally	ADV
inlawrev-18599	1074	12	serves	serve	VERB
inlawrev-18599	1074	13	the	the	DET
inlawrev-18599	1074	14	related	related	ADJ
inlawrev-18599	1074	15	underlying	underlie	VERB
inlawrev-18599	1074	16	347	347	NUM
inlawrev-18599	1074	17	.	.	PUNCT
inlawrev-18599	1075	1	see	see	VERB
inlawrev-18599	1075	2	supra	supra	PROPN
inlawrev-18599	1075	3	parts	part	NOUN
inlawrev-18599	1075	4	ii.a	ii.a	ADP
inlawrev-18599	1075	5	,	,	PUNCT
inlawrev-18599	1075	6	ii.n	ii.n	PRON
inlawrev-18599	1075	7	,	,	PUNCT
inlawrev-18599	1075	8	ii.s	ii.s	PROPN
inlawrev-18599	1075	9	.	.	PUNCT
inlawrev-18599	1076	1	348	348	NUM
inlawrev-18599	1076	2	.	.	PUNCT
inlawrev-18599	1077	1	see	see	VERB
inlawrev-18599	1077	2	supra	supra	PROPN
inlawrev-18599	1077	3	notes	note	VERB
inlawrev-18599	1077	4	311	311	NUM
inlawrev-18599	1077	5	-	-	SYM
inlawrev-18599	1077	6	20	20	NUM
inlawrev-18599	1077	7	and	and	CCONJ
inlawrev-18599	1077	8	accompanying	accompany	VERB
inlawrev-18599	1077	9	text	text	NOUN
inlawrev-18599	1077	10	.	.	PUNCT
inlawrev-18599	1078	1	349	349	NUM
inlawrev-18599	1078	2	.	.	PUNCT
inlawrev-18599	1079	1	see	see	VERB
inlawrev-18599	1079	2	supra	supra	PROPN
inlawrev-18599	1079	3	part	part	PROPN
inlawrev-18599	1079	4	ii.l	ii.l	PROPN
inlawrev-18599	1079	5	.	.	PUNCT
inlawrev-18599	1080	1	based	base	VERB
inlawrev-18599	1080	2	on	on	ADP
inlawrev-18599	1080	3	the	the	DET
inlawrev-18599	1080	4	statutory	statutory	ADJ
inlawrev-18599	1080	5	text	text	NOUN
inlawrev-18599	1080	6	,	,	PUNCT
inlawrev-18599	1080	7	it	it	PRON
inlawrev-18599	1080	8	is	be	AUX
inlawrev-18599	1080	9	not	not	PART
inlawrev-18599	1080	10	clear	clear	ADJ
inlawrev-18599	1080	11	whether	whether	SCONJ
inlawrev-18599	1080	12	multiple	multiple	ADJ
inlawrev-18599	1080	13	related	related	ADJ
inlawrev-18599	1080	14	sales	sale	NOUN
inlawrev-18599	1080	15	completed	complete	VERB
inlawrev-18599	1080	16	within	within	ADP
inlawrev-18599	1080	17	the	the	DET
inlawrev-18599	1080	18	twelve	twelve	NUM
inlawrev-18599	1080	19	-	-	PUNCT
inlawrev-18599	1080	20	month	month	NOUN
inlawrev-18599	1080	21	period	period	NOUN
inlawrev-18599	1080	22	must	must	AUX
inlawrev-18599	1080	23	be	be	AUX
inlawrev-18599	1080	24	to	to	ADP
inlawrev-18599	1080	25	the	the	DET
inlawrev-18599	1080	26	same	same	ADJ
inlawrev-18599	1080	27	purchaser	purchaser	NOUN
inlawrev-18599	1080	28	or	or	CCONJ
inlawrev-18599	1080	29	,	,	PUNCT
inlawrev-18599	1080	30	instead	instead	ADV
inlawrev-18599	1080	31	,	,	PUNCT
inlawrev-18599	1080	32	could	could	AUX
inlawrev-18599	1080	33	be	be	AUX
inlawrev-18599	1080	34	made	make	VERB
inlawrev-18599	1080	35	to	to	ADP
inlawrev-18599	1080	36	related	related	ADJ
inlawrev-18599	1080	37	parties	party	NOUN
inlawrev-18599	1080	38	.	.	PUNCT
inlawrev-18599	1081	1	350	350	NUM
inlawrev-18599	1081	2	.	.	PUNCT
inlawrev-18599	1082	1	see	see	VERB
inlawrev-18599	1082	2	supra	supra	PROPN
inlawrev-18599	1082	3	notes	note	VERB
inlawrev-18599	1082	4	279	279	NUM
inlawrev-18599	1082	5	-	-	SYM
inlawrev-18599	1082	6	92	92	NUM
inlawrev-18599	1082	7	and	and	CCONJ
inlawrev-18599	1082	8	accompanying	accompany	VERB
inlawrev-18599	1082	9	text	text	NOUN
inlawrev-18599	1082	10	.	.	PUNCT
inlawrev-18599	1083	1	351	351	NUM
inlawrev-18599	1083	2	.	.	PUNCT
inlawrev-18599	1084	1	see	see	VERB
inlawrev-18599	1084	2	supra	supra	PROPN
inlawrev-18599	1084	3	notes	note	VERB
inlawrev-18599	1084	4	279	279	NUM
inlawrev-18599	1084	5	-	-	SYM
inlawrev-18599	1084	6	92	92	NUM
inlawrev-18599	1084	7	and	and	CCONJ
inlawrev-18599	1084	8	accompanying	accompany	VERB
inlawrev-18599	1084	9	text	text	NOUN
inlawrev-18599	1084	10	.	.	PUNCT
inlawrev-18599	1085	1	352	352	NUM
inlawrev-18599	1085	2	.	.	PUNCT
inlawrev-18599	1086	1	see	see	VERB
inlawrev-18599	1086	2	supra	supra	PROPN
inlawrev-18599	1086	3	part	part	PROPN
inlawrev-18599	1086	4	ii.l	ii.l	PROPN
inlawrev-18599	1086	5	.	.	PUNCT
inlawrev-18599	1087	1	353	353	NUM
inlawrev-18599	1087	2	.	.	PUNCT
inlawrev-18599	1088	1	see	see	VERB
inlawrev-18599	1088	2	supra	supra	PROPN
inlawrev-18599	1088	3	note	note	PROPN
inlawrev-18599	1088	4	19	19	NUM
inlawrev-18599	1088	5	and	and	CCONJ
inlawrev-18599	1088	6	accompanying	accompany	VERB
inlawrev-18599	1088	7	text	text	NOUN
inlawrev-18599	1088	8	.	.	PUNCT
inlawrev-18599	1089	1	594	594	NUM
inlawrev-18599	1089	2	indiana	indiana	PROPN
inlawrev-18599	1089	3	law	law	PROPN
inlawrev-18599	1089	4	review	review	NOUN
inlawrev-18599	1089	5	[	[	X
inlawrev-18599	1089	6	vol	vol	NOUN
inlawrev-18599	1089	7	.	.	PUNCT
inlawrev-18599	1090	1	48:551	48:551	NUM
inlawrev-18599	1090	2	purpose	purpose	NOUN
inlawrev-18599	1090	3	for	for	ADP
inlawrev-18599	1090	4	the	the	DET
inlawrev-18599	1090	5	occasional	occasional	ADJ
inlawrev-18599	1090	6	sale	sale	NOUN
inlawrev-18599	1090	7	exemption	exemption	NOUN
inlawrev-18599	1090	8	,	,	PUNCT
inlawrev-18599	1090	9	and	and	CCONJ
inlawrev-18599	1090	10	is	be	AUX
inlawrev-18599	1090	11	more	more	ADV
inlawrev-18599	1090	12	in	in	ADP
inlawrev-18599	1090	13	tune	tune	NOUN
inlawrev-18599	1090	14	with	with	ADP
inlawrev-18599	1090	15	the	the	DET
inlawrev-18599	1090	16	practical	practical	ADJ
inlawrev-18599	1090	17	nature	nature	NOUN
inlawrev-18599	1090	18	of	of	ADP
inlawrev-18599	1090	19	asset	asset	NOUN
inlawrev-18599	1090	20	sales	sale	NOUN
inlawrev-18599	1090	21	,	,	PUNCT
inlawrev-18599	1090	22	minnesota	minnesota	PROPN
inlawrev-18599	1090	23	should	should	AUX
inlawrev-18599	1090	24	still	still	ADV
inlawrev-18599	1090	25	consider	consider	VERB
inlawrev-18599	1090	26	making	make	VERB
inlawrev-18599	1090	27	a	a	DET
inlawrev-18599	1090	28	notable	notable	ADJ
inlawrev-18599	1090	29	modification	modification	NOUN
inlawrev-18599	1090	30	.	.	PUNCT
inlawrev-18599	1091	1	the	the	DET
inlawrev-18599	1091	2	suggested	suggest	VERB
inlawrev-18599	1091	3	change	change	NOUN
inlawrev-18599	1091	4	is	be	AUX
inlawrev-18599	1091	5	extending	extend	VERB
inlawrev-18599	1091	6	the	the	DET
inlawrev-18599	1091	7	“	"	PUNCT
inlawrev-18599	1091	8	related	related	ADJ
inlawrev-18599	1091	9	transaction	transaction	NOUN
inlawrev-18599	1091	10	”	"	PUNCT
inlawrev-18599	1091	11	time	time	NOUN
inlawrev-18599	1091	12	period	period	NOUN
inlawrev-18599	1091	13	beyond	beyond	ADP
inlawrev-18599	1091	14	twelve	twelve	NUM
inlawrev-18599	1091	15	months	month	NOUN
inlawrev-18599	1091	16	.	.	PUNCT
inlawrev-18599	1092	1	because	because	SCONJ
inlawrev-18599	1092	2	legal	legal	ADJ
inlawrev-18599	1092	3	and	and	CCONJ
inlawrev-18599	1092	4	business	business	NOUN
inlawrev-18599	1092	5	issues	issue	NOUN
inlawrev-18599	1092	6	within	within	ADP
inlawrev-18599	1092	7	an	an	DET
inlawrev-18599	1092	8	asset	asset	NOUN
inlawrev-18599	1092	9	sale	sale	NOUN
inlawrev-18599	1092	10	can	can	AUX
inlawrev-18599	1092	11	become	become	VERB
inlawrev-18599	1092	12	complicated	complicated	ADJ
inlawrev-18599	1092	13	,	,	PUNCT
inlawrev-18599	1092	14	it	it	PRON
inlawrev-18599	1092	15	could	could	AUX
inlawrev-18599	1092	16	be	be	AUX
inlawrev-18599	1092	17	the	the	DET
inlawrev-18599	1092	18	case	case	NOUN
inlawrev-18599	1092	19	that	that	SCONJ
inlawrev-18599	1092	20	the	the	DET
inlawrev-18599	1092	21	twelve	twelve	NUM
inlawrev-18599	1092	22	-	-	PUNCT
inlawrev-18599	1092	23	month	month	NOUN
inlawrev-18599	1092	24	time	time	NOUN
inlawrev-18599	1092	25	period	period	NOUN
inlawrev-18599	1092	26	is	be	AUX
inlawrev-18599	1092	27	not	not	PART
inlawrev-18599	1092	28	adequate	adequate	ADJ
inlawrev-18599	1092	29	in	in	ADP
inlawrev-18599	1092	30	all	all	DET
inlawrev-18599	1092	31	circumstances	circumstance	NOUN
inlawrev-18599	1092	32	.	.	PUNCT
inlawrev-18599	1093	1	at	at	ADP
inlawrev-18599	1093	2	a	a	DET
inlawrev-18599	1093	3	minimum	minimum	NOUN
inlawrev-18599	1093	4	,	,	PUNCT
inlawrev-18599	1093	5	like	like	SCONJ
inlawrev-18599	1093	6	discussed	discuss	VERB
inlawrev-18599	1093	7	above	above	ADV
inlawrev-18599	1093	8	,	,	PUNCT
inlawrev-18599	1093	9	minnesota	minnesota	PROPN
inlawrev-18599	1093	10	’s	’s	PART
inlawrev-18599	1093	11	statutes	statute	NOUN
inlawrev-18599	1093	12	and	and	CCONJ
inlawrev-18599	1093	13	regulations	regulation	NOUN
inlawrev-18599	1093	14	should	should	AUX
inlawrev-18599	1093	15	allow	allow	VERB
inlawrev-18599	1093	16	the	the	DET
inlawrev-18599	1093	17	seller	seller	NOUN
inlawrev-18599	1093	18	the	the	DET
inlawrev-18599	1093	19	ability	ability	NOUN
inlawrev-18599	1093	20	to	to	PART
inlawrev-18599	1093	21	petition	petition	VERB
inlawrev-18599	1093	22	the	the	DET
inlawrev-18599	1093	23	department	department	NOUN
inlawrev-18599	1093	24	of	of	ADP
inlawrev-18599	1093	25	revenue	revenue	NOUN
inlawrev-18599	1093	26	for	for	ADP
inlawrev-18599	1093	27	a	a	DET
inlawrev-18599	1093	28	special	special	ADJ
inlawrev-18599	1093	29	allowance	allowance	NOUN
inlawrev-18599	1093	30	.	.	PUNCT
inlawrev-18599	1094	1	the	the	DET
inlawrev-18599	1094	2	underlying	underlie	VERB
inlawrev-18599	1094	3	rationale	rationale	NOUN
inlawrev-18599	1094	4	for	for	ADP
inlawrev-18599	1094	5	the	the	DET
inlawrev-18599	1094	6	single	single	ADJ
inlawrev-18599	1094	7	purchaser	purchaser	NOUN
inlawrev-18599	1094	8	requirement	requirement	NOUN
inlawrev-18599	1094	9	is	be	AUX
inlawrev-18599	1094	10	not	not	PART
inlawrev-18599	1094	11	as	as	ADV
inlawrev-18599	1094	12	clear	clear	ADJ
inlawrev-18599	1094	13	.	.	PUNCT
inlawrev-18599	1095	1	the	the	DET
inlawrev-18599	1095	2	rationale	rationale	NOUN
inlawrev-18599	1095	3	may	may	AUX
inlawrev-18599	1095	4	be	be	AUX
inlawrev-18599	1095	5	the	the	DET
inlawrev-18599	1095	6	same	same	ADJ
inlawrev-18599	1095	7	reason	reason	NOUN
inlawrev-18599	1095	8	as	as	SCONJ
inlawrev-18599	1095	9	set	set	VERB
inlawrev-18599	1095	10	forth	forth	ADP
inlawrev-18599	1095	11	above	above	ADV
inlawrev-18599	1095	12	with	with	ADP
inlawrev-18599	1095	13	respect	respect	NOUN
inlawrev-18599	1095	14	to	to	ADP
inlawrev-18599	1095	15	the	the	DET
inlawrev-18599	1095	16	single	single	ADJ
inlawrev-18599	1095	17	transaction	transaction	NOUN
inlawrev-18599	1095	18	requirement.354	requirement.354	ADP
inlawrev-18599	1095	19	the	the	DET
inlawrev-18599	1095	20	underlying	underlying	ADJ
inlawrev-18599	1095	21	rationale	rationale	NOUN
inlawrev-18599	1095	22	may	may	AUX
inlawrev-18599	1095	23	also	also	ADV
inlawrev-18599	1095	24	relate	relate	VERB
inlawrev-18599	1095	25	to	to	ADP
inlawrev-18599	1095	26	it	it	PRON
inlawrev-18599	1095	27	being	be	AUX
inlawrev-18599	1095	28	inappropriate	inappropriate	ADJ
inlawrev-18599	1095	29	to	to	PART
inlawrev-18599	1095	30	tax	tax	VERB
inlawrev-18599	1095	31	the	the	DET
inlawrev-18599	1095	32	transfer	transfer	NOUN
inlawrev-18599	1095	33	of	of	ADP
inlawrev-18599	1095	34	a	a	DET
inlawrev-18599	1095	35	business	business	NOUN
inlawrev-18599	1095	36	when	when	SCONJ
inlawrev-18599	1095	37	the	the	DET
inlawrev-18599	1095	38	only	only	ADJ
inlawrev-18599	1095	39	change	change	NOUN
inlawrev-18599	1095	40	is	be	AUX
inlawrev-18599	1095	41	ownership	ownership	NOUN
inlawrev-18599	1095	42	(	(	PUNCT
inlawrev-18599	1095	43	discussed	discuss	VERB
inlawrev-18599	1095	44	above	above	ADV
inlawrev-18599	1095	45	with	with	ADP
inlawrev-18599	1095	46	respect	respect	NOUN
inlawrev-18599	1095	47	to	to	ADP
inlawrev-18599	1095	48	categories	category	NOUN
inlawrev-18599	1095	49	1	1	NUM
inlawrev-18599	1095	50	and	and	CCONJ
inlawrev-18599	1095	51	2).355	2).355	NUM
inlawrev-18599	1095	52	whatever	whatever	PRON
inlawrev-18599	1095	53	the	the	DET
inlawrev-18599	1095	54	rationale	rationale	NOUN
inlawrev-18599	1095	55	,	,	PUNCT
inlawrev-18599	1095	56	the	the	DET
inlawrev-18599	1095	57	single	single	ADJ
inlawrev-18599	1095	58	purchaser	purchaser	NOUN
inlawrev-18599	1095	59	requirements	requirement	NOUN
inlawrev-18599	1095	60	is	be	AUX
inlawrev-18599	1095	61	at	at	ADP
inlawrev-18599	1095	62	odds	odd	NOUN
inlawrev-18599	1095	63	with	with	ADP
inlawrev-18599	1095	64	the	the	DET
inlawrev-18599	1095	65	practical	practical	ADJ
inlawrev-18599	1095	66	nature	nature	NOUN
inlawrev-18599	1095	67	of	of	ADP
inlawrev-18599	1095	68	some	some	DET
inlawrev-18599	1095	69	asset	asset	NOUN
inlawrev-18599	1095	70	sales	sale	NOUN
inlawrev-18599	1095	71	where	where	SCONJ
inlawrev-18599	1095	72	it	it	PRON
inlawrev-18599	1095	73	may	may	AUX
inlawrev-18599	1095	74	be	be	AUX
inlawrev-18599	1095	75	necessary	necessary	ADJ
inlawrev-18599	1095	76	for	for	ADP
inlawrev-18599	1095	77	the	the	DET
inlawrev-18599	1095	78	joint	joint	ADJ
inlawrev-18599	1095	79	naming	naming	NOUN
inlawrev-18599	1095	80	of	of	ADP
inlawrev-18599	1095	81	both	both	CCONJ
inlawrev-18599	1095	82	the	the	DET
inlawrev-18599	1095	83	parent	parent	NOUN
inlawrev-18599	1095	84	and	and	CCONJ
inlawrev-18599	1095	85	its	its	PRON
inlawrev-18599	1095	86	subsidiary	subsidiary	NOUN
inlawrev-18599	1095	87	as	as	ADP
inlawrev-18599	1095	88	the	the	DET
inlawrev-18599	1095	89	seller	seller	NOUN
inlawrev-18599	1095	90	in	in	ADP
inlawrev-18599	1095	91	the	the	DET
inlawrev-18599	1095	92	asset	asset	NOUN
inlawrev-18599	1095	93	purchase	purchase	NOUN
inlawrev-18599	1095	94	agreement	agreement	NOUN
inlawrev-18599	1095	95	.	.	PUNCT
inlawrev-18599	1096	1	for	for	ADP
inlawrev-18599	1096	2	example	example	NOUN
inlawrev-18599	1096	3	,	,	PUNCT
inlawrev-18599	1096	4	this	this	PRON
inlawrev-18599	1096	5	may	may	AUX
inlawrev-18599	1096	6	be	be	AUX
inlawrev-18599	1096	7	necessary	necessary	ADJ
inlawrev-18599	1096	8	for	for	ADP
inlawrev-18599	1096	9	the	the	DET
inlawrev-18599	1096	10	certification	certification	NOUN
inlawrev-18599	1096	11	of	of	ADP
inlawrev-18599	1096	12	certain	certain	ADJ
inlawrev-18599	1096	13	representations	representation	NOUN
inlawrev-18599	1096	14	and	and	CCONJ
inlawrev-18599	1096	15	warranties	warranty	NOUN
inlawrev-18599	1096	16	included	include	VERB
inlawrev-18599	1096	17	in	in	ADP
inlawrev-18599	1096	18	the	the	DET
inlawrev-18599	1096	19	asset	asset	NOUN
inlawrev-18599	1096	20	purchase	purchase	NOUN
inlawrev-18599	1096	21	agreement	agreement	NOUN
inlawrev-18599	1096	22	or	or	CCONJ
inlawrev-18599	1096	23	for	for	ADP
inlawrev-18599	1096	24	purposes	purpose	NOUN
inlawrev-18599	1096	25	of	of	ADP
inlawrev-18599	1096	26	the	the	DET
inlawrev-18599	1096	27	indemnification	indemnification	NOUN
inlawrev-18599	1096	28	provisions	provision	NOUN
inlawrev-18599	1096	29	contained	contain	VERB
inlawrev-18599	1096	30	in	in	ADP
inlawrev-18599	1096	31	the	the	DET
inlawrev-18599	1096	32	asset	asset	NOUN
inlawrev-18599	1096	33	purchase	purchase	NOUN
inlawrev-18599	1096	34	agreement.356	agreement.356	NOUN
inlawrev-18599	1096	35	while	while	SCONJ
inlawrev-18599	1096	36	the	the	DET
inlawrev-18599	1096	37	single	single	ADJ
inlawrev-18599	1096	38	purchaser	purchaser	NOUN
inlawrev-18599	1096	39	requirement	requirement	NOUN
inlawrev-18599	1096	40	in	in	ADP
inlawrev-18599	1096	41	alabama	alabama	PROPN
inlawrev-18599	1096	42	,	,	PUNCT
inlawrev-18599	1096	43	nebraska	nebraska	PROPN
inlawrev-18599	1096	44	,	,	PUNCT
inlawrev-18599	1096	45	and	and	CCONJ
inlawrev-18599	1096	46	texas	texas	PROPN
inlawrev-18599	1096	47	may	may	AUX
inlawrev-18599	1096	48	serve	serve	VERB
inlawrev-18599	1096	49	an	an	DET
inlawrev-18599	1096	50	underlying	underlie	VERB
inlawrev-18599	1096	51	policy	policy	NOUN
inlawrev-18599	1096	52	purpose	purpose	NOUN
inlawrev-18599	1096	53	related	relate	VERB
inlawrev-18599	1096	54	to	to	ADP
inlawrev-18599	1096	55	the	the	DET
inlawrev-18599	1096	56	occasional	occasional	ADJ
inlawrev-18599	1096	57	sale	sale	NOUN
inlawrev-18599	1096	58	exemption	exemption	NOUN
inlawrev-18599	1096	59	,	,	PUNCT
inlawrev-18599	1096	60	these	these	DET
inlawrev-18599	1096	61	states	state	NOUN
inlawrev-18599	1096	62	should	should	AUX
inlawrev-18599	1096	63	consider	consider	VERB
inlawrev-18599	1096	64	amending	amend	VERB
inlawrev-18599	1096	65	their	their	PRON
inlawrev-18599	1096	66	statutes	statute	NOUN
inlawrev-18599	1096	67	and/or	and/or	CCONJ
inlawrev-18599	1096	68	regulations	regulation	NOUN
inlawrev-18599	1096	69	to	to	PART
inlawrev-18599	1096	70	at	at	ADP
inlawrev-18599	1096	71	least	least	ADJ
inlawrev-18599	1096	72	allow	allow	VERB
inlawrev-18599	1096	73	occasional	occasional	ADJ
inlawrev-18599	1096	74	sale	sale	NOUN
inlawrev-18599	1096	75	treatment	treatment	NOUN
inlawrev-18599	1096	76	to	to	PART
inlawrev-18599	1096	77	extend	extend	VERB
inlawrev-18599	1096	78	to	to	ADP
inlawrev-18599	1096	79	asset	asset	NOUN
inlawrev-18599	1096	80	sales	sale	NOUN
inlawrev-18599	1096	81	where	where	SCONJ
inlawrev-18599	1096	82	related	related	ADJ
inlawrev-18599	1096	83	parties	party	NOUN
inlawrev-18599	1096	84	are	be	AUX
inlawrev-18599	1096	85	named	name	VERB
inlawrev-18599	1096	86	as	as	ADP
inlawrev-18599	1096	87	the	the	DET
inlawrev-18599	1096	88	purchaser	purchaser	NOUN
inlawrev-18599	1096	89	to	to	PART
inlawrev-18599	1096	90	account	account	VERB
inlawrev-18599	1096	91	for	for	ADP
inlawrev-18599	1096	92	the	the	DET
inlawrev-18599	1096	93	practical	practical	ADJ
inlawrev-18599	1096	94	nature	nature	NOUN
inlawrev-18599	1096	95	of	of	ADP
inlawrev-18599	1096	96	some	some	DET
inlawrev-18599	1096	97	asset	asset	NOUN
inlawrev-18599	1096	98	sales.357	sales.357	AUX
inlawrev-18599	1096	99	d.	d.	PROPN
inlawrev-18599	1096	100	category	category	NOUN
inlawrev-18599	1096	101	4	4	NUM
inlawrev-18599	1096	102	:	:	PUNCT
inlawrev-18599	1096	103	different	different	ADJ
inlawrev-18599	1096	104	requirements	requirement	NOUN
inlawrev-18599	1096	105	for	for	ADP
inlawrev-18599	1096	106	permitted	permit	VERB
inlawrev-18599	1096	107	vs.	vs.	ADP
inlawrev-18599	1096	108	non	non	ADJ
inlawrev-18599	1096	109	-	-	ADJ
inlawrev-18599	1096	110	permitted	permit	VERB
inlawrev-18599	1096	111	sellers	seller	NOUN
inlawrev-18599	1096	112	(	(	PUNCT
inlawrev-18599	1096	113	california	california	PROPN
inlawrev-18599	1096	114	,	,	PUNCT
inlawrev-18599	1096	115	florida,358	florida,358	PROPN
inlawrev-18599	1096	116	georgia,359	georgia,359	PROPN
inlawrev-18599	1096	117	kentucky	kentucky	PROPN
inlawrev-18599	1096	118	,	,	PUNCT
inlawrev-18599	1096	119	south	south	PROPN
inlawrev-18599	1096	120	carolina,360	carolina,360	PROPN
inlawrev-18599	1096	121	texas,361	texas,361	VERB
inlawrev-18599	1096	122	washington	washington	PROPN
inlawrev-18599	1096	123	)	)	PUNCT
inlawrev-18599	1096	124	in	in	ADP
inlawrev-18599	1096	125	california	california	PROPN
inlawrev-18599	1096	126	,	,	PUNCT
inlawrev-18599	1096	127	when	when	SCONJ
inlawrev-18599	1096	128	an	an	DET
inlawrev-18599	1096	129	asset	asset	NOUN
inlawrev-18599	1096	130	sale	sale	NOUN
inlawrev-18599	1096	131	involves	involve	VERB
inlawrev-18599	1096	132	a	a	DET
inlawrev-18599	1096	133	permitted	permit	VERB
inlawrev-18599	1096	134	business	business	NOUN
inlawrev-18599	1096	135	and	and	CCONJ
inlawrev-18599	1096	136	the	the	DET
inlawrev-18599	1096	137	purchaser	purchaser	NOUN
inlawrev-18599	1096	138	is	be	AUX
inlawrev-18599	1096	139	an	an	DET
inlawrev-18599	1096	140	unrelated	unrelated	ADJ
inlawrev-18599	1096	141	third	third	ADJ
inlawrev-18599	1096	142	party	party	NOUN
inlawrev-18599	1096	143	,	,	PUNCT
inlawrev-18599	1096	144	california	california	PROPN
inlawrev-18599	1096	145	’s	’s	PART
inlawrev-18599	1096	146	occasional	occasional	ADJ
inlawrev-18599	1096	147	sale	sale	NOUN
inlawrev-18599	1096	148	exemption	exemption	NOUN
inlawrev-18599	1096	149	is	be	AUX
inlawrev-18599	1096	150	narrow.362	narrow.362	PROPN
inlawrev-18599	1096	151	it	it	PRON
inlawrev-18599	1096	152	applies	apply	VERB
inlawrev-18599	1096	153	only	only	ADV
inlawrev-18599	1096	154	to	to	PART
inlawrev-18599	1096	155	exempt	exempt	VERB
inlawrev-18599	1096	156	proceeds	proceed	NOUN
inlawrev-18599	1096	157	attributable	attributable	ADJ
inlawrev-18599	1096	158	to	to	ADP
inlawrev-18599	1096	159	tpp	tpp	PROPN
inlawrev-18599	1096	160	not	not	PART
inlawrev-18599	1096	161	held	hold	VERB
inlawrev-18599	1096	162	or	or	CCONJ
inlawrev-18599	1096	163	used	use	VERB
inlawrev-18599	1096	164	by	by	ADP
inlawrev-18599	1096	165	the	the	DET
inlawrev-18599	1096	166	business	business	NOUN
inlawrev-18599	1096	167	in	in	ADP
inlawrev-18599	1096	168	the	the	DET
inlawrev-18599	1096	169	course	course	NOUN
inlawrev-18599	1096	170	of	of	ADP
inlawrev-18599	1096	171	activities	activity	NOUN
inlawrev-18599	1096	172	requiring	require	VERB
inlawrev-18599	1096	173	the	the	DET
inlawrev-18599	1096	174	holding	holding	NOUN
inlawrev-18599	1096	175	of	of	ADP
inlawrev-18599	1096	176	the	the	DET
inlawrev-18599	1096	177	seller	seller	NOUN
inlawrev-18599	1096	178	’s	’s	PART
inlawrev-18599	1096	179	permit.363	permit.363	VERB
inlawrev-18599	1096	180	in	in	ADP
inlawrev-18599	1096	181	contrast	contrast	NOUN
inlawrev-18599	1096	182	,	,	PUNCT
inlawrev-18599	1096	183	if	if	SCONJ
inlawrev-18599	1096	184	the	the	DET
inlawrev-18599	1096	185	business	business	NOUN
inlawrev-18599	1096	186	sold	sell	VERB
inlawrev-18599	1096	187	through	through	ADP
inlawrev-18599	1096	188	the	the	DET
inlawrev-18599	1096	189	asset	asset	NOUN
inlawrev-18599	1096	190	sale	sale	NOUN
inlawrev-18599	1096	191	is	be	AUX
inlawrev-18599	1096	192	a	a	DET
inlawrev-18599	1096	193	non354	non354	PROPN
inlawrev-18599	1096	194	.	.	PUNCT
inlawrev-18599	1097	1	see	see	VERB
inlawrev-18599	1097	2	supra	supra	PROPN
inlawrev-18599	1097	3	notes	note	VERB
inlawrev-18599	1097	4	350	350	NUM
inlawrev-18599	1097	5	-	-	SYM
inlawrev-18599	1097	6	53	53	NUM
inlawrev-18599	1097	7	and	and	CCONJ
inlawrev-18599	1097	8	accompanying	accompany	VERB
inlawrev-18599	1097	9	text	text	NOUN
inlawrev-18599	1097	10	.	.	PUNCT
inlawrev-18599	1098	1	355	355	NUM
inlawrev-18599	1098	2	.	.	PUNCT
inlawrev-18599	1099	1	see	see	VERB
inlawrev-18599	1099	2	supra	supra	PROPN
inlawrev-18599	1099	3	part	part	PROPN
inlawrev-18599	1099	4	iii.a	iii.a	PROPN
inlawrev-18599	1099	5	-	-	PUNCT
inlawrev-18599	1099	6	b	b	NOUN
inlawrev-18599	1099	7	and	and	CCONJ
inlawrev-18599	1099	8	accompanying	accompanying	ADJ
inlawrev-18599	1099	9	notes	note	NOUN
inlawrev-18599	1099	10	.	.	PUNCT
inlawrev-18599	1100	1	356	356	NUM
inlawrev-18599	1100	2	.	.	PUNCT
inlawrev-18599	1101	1	see	see	VERB
inlawrev-18599	1101	2	supra	supra	PROPN
inlawrev-18599	1101	3	note	note	PROPN
inlawrev-18599	1101	4	348	348	NUM
inlawrev-18599	1101	5	and	and	CCONJ
inlawrev-18599	1101	6	accompanying	accompany	VERB
inlawrev-18599	1101	7	text	text	NOUN
inlawrev-18599	1101	8	.	.	PUNCT
inlawrev-18599	1102	1	357	357	NUM
inlawrev-18599	1102	2	.	.	PUNCT
inlawrev-18599	1103	1	it	it	PRON
inlawrev-18599	1103	2	is	be	AUX
inlawrev-18599	1103	3	not	not	PART
inlawrev-18599	1103	4	clear	clear	ADJ
inlawrev-18599	1103	5	from	from	ADP
inlawrev-18599	1103	6	the	the	DET
inlawrev-18599	1103	7	face	face	NOUN
inlawrev-18599	1103	8	of	of	ADP
inlawrev-18599	1103	9	minnesota	minnesota	PROPN
inlawrev-18599	1103	10	’s	’s	PART
inlawrev-18599	1103	11	rule	rule	NOUN
inlawrev-18599	1103	12	whether	whether	SCONJ
inlawrev-18599	1103	13	it	it	PRON
inlawrev-18599	1103	14	allows	allow	VERB
inlawrev-18599	1103	15	only	only	ADV
inlawrev-18599	1103	16	one	one	NUM
inlawrev-18599	1103	17	purchaser	purchaser	NOUN
inlawrev-18599	1103	18	or	or	CCONJ
inlawrev-18599	1103	19	whether	whether	SCONJ
inlawrev-18599	1103	20	related	related	ADJ
inlawrev-18599	1103	21	parties	party	NOUN
inlawrev-18599	1103	22	can	can	AUX
inlawrev-18599	1103	23	be	be	AUX
inlawrev-18599	1103	24	named	name	VERB
inlawrev-18599	1103	25	as	as	ADP
inlawrev-18599	1103	26	the	the	DET
inlawrev-18599	1103	27	purchaser	purchaser	NOUN
inlawrev-18599	1103	28	.	.	PUNCT
inlawrev-18599	1104	1	see	see	VERB
inlawrev-18599	1104	2	supra	supra	PROPN
inlawrev-18599	1104	3	part	part	PROPN
inlawrev-18599	1104	4	ii.l	ii.l	PROPN
inlawrev-18599	1104	5	.	.	PUNCT
inlawrev-18599	1105	1	358	358	NUM
inlawrev-18599	1105	2	.	.	PUNCT
inlawrev-18599	1106	1	florida	florida	PROPN
inlawrev-18599	1106	2	imposes	impose	VERB
inlawrev-18599	1106	3	other	other	ADJ
inlawrev-18599	1106	4	trap	trap	NOUN
inlawrev-18599	1106	5	for	for	ADP
inlawrev-18599	1106	6	the	the	DET
inlawrev-18599	1106	7	unwary	unwary	ADJ
inlawrev-18599	1106	8	requirements	requirement	NOUN
inlawrev-18599	1106	9	.	.	PUNCT
inlawrev-18599	1107	1	see	see	VERB
inlawrev-18599	1107	2	supra	supra	ADJ
inlawrev-18599	1107	3	table	table	NOUN
inlawrev-18599	1107	4	1	1	NUM
inlawrev-18599	1107	5	.	.	NUM
inlawrev-18599	1107	6	359	359	NUM
inlawrev-18599	1107	7	.	.	PUNCT
inlawrev-18599	1108	1	georgia	georgia	PROPN
inlawrev-18599	1108	2	imposes	impose	VERB
inlawrev-18599	1108	3	other	other	ADJ
inlawrev-18599	1108	4	trap	trap	NOUN
inlawrev-18599	1108	5	for	for	ADP
inlawrev-18599	1108	6	the	the	DET
inlawrev-18599	1108	7	unwary	unwary	ADJ
inlawrev-18599	1108	8	requirements	requirement	NOUN
inlawrev-18599	1108	9	.	.	PUNCT
inlawrev-18599	1109	1	see	see	VERB
inlawrev-18599	1109	2	supra	supra	ADJ
inlawrev-18599	1109	3	table	table	NOUN
inlawrev-18599	1109	4	1	1	NUM
inlawrev-18599	1109	5	.	.	NOUN
inlawrev-18599	1109	6	360	360	NUM
inlawrev-18599	1109	7	.	.	PUNCT
inlawrev-18599	1110	1	south	south	PROPN
inlawrev-18599	1110	2	carolina	carolina	PROPN
inlawrev-18599	1110	3	imposes	impose	VERB
inlawrev-18599	1110	4	other	other	ADJ
inlawrev-18599	1110	5	trap	trap	NOUN
inlawrev-18599	1110	6	for	for	ADP
inlawrev-18599	1110	7	the	the	DET
inlawrev-18599	1110	8	unwary	unwary	ADJ
inlawrev-18599	1110	9	requirements	requirement	NOUN
inlawrev-18599	1110	10	.	.	PUNCT
inlawrev-18599	1111	1	see	see	VERB
inlawrev-18599	1111	2	supra	supra	ADJ
inlawrev-18599	1111	3	table	table	NOUN
inlawrev-18599	1111	4	1	1	NUM
inlawrev-18599	1111	5	.	.	NUM
inlawrev-18599	1111	6	361	361	NUM
inlawrev-18599	1111	7	.	.	PUNCT
inlawrev-18599	1112	1	texas	texas	PROPN
inlawrev-18599	1112	2	imposes	impose	VERB
inlawrev-18599	1112	3	other	other	ADJ
inlawrev-18599	1112	4	trap	trap	NOUN
inlawrev-18599	1112	5	for	for	ADP
inlawrev-18599	1112	6	the	the	DET
inlawrev-18599	1112	7	unwary	unwary	ADJ
inlawrev-18599	1112	8	requirements	requirement	NOUN
inlawrev-18599	1112	9	.	.	PUNCT
inlawrev-18599	1113	1	see	see	VERB
inlawrev-18599	1113	2	supra	supra	ADJ
inlawrev-18599	1113	3	table	table	NOUN
inlawrev-18599	1113	4	1	1	NUM
inlawrev-18599	1113	5	.	.	PUNCT
inlawrev-18599	1113	6	362	362	NUM
inlawrev-18599	1113	7	.	.	PUNCT
inlawrev-18599	1114	1	see	see	VERB
inlawrev-18599	1114	2	supra	supra	PROPN
inlawrev-18599	1114	3	part	part	NOUN
inlawrev-18599	1114	4	ii.c	ii.c	VERB
inlawrev-18599	1114	5	.	.	PUNCT
inlawrev-18599	1115	1	363	363	NUM
inlawrev-18599	1115	2	.	.	PUNCT
inlawrev-18599	1116	1	see	see	VERB
inlawrev-18599	1116	2	supra	supra	PROPN
inlawrev-18599	1116	3	part	part	NOUN
inlawrev-18599	1116	4	ii.c	ii.c	VERB
inlawrev-18599	1116	5	.	.	PUNCT
inlawrev-18599	1117	1	2015	2015	NUM
inlawrev-18599	1117	2	]	]	PUNCT
inlawrev-18599	1117	3	asset	asset	NOUN
inlawrev-18599	1117	4	acquisitions	acquisition	NOUN
inlawrev-18599	1117	5	595	595	NUM
inlawrev-18599	1117	6	permitted	permit	VERB
inlawrev-18599	1117	7	business	business	NOUN
inlawrev-18599	1117	8	(	(	PUNCT
inlawrev-18599	1117	9	e.g.	e.g.	ADV
inlawrev-18599	1117	10	,	,	PUNCT
inlawrev-18599	1117	11	non	non	ADJ
inlawrev-18599	1117	12	-	-	ADJ
inlawrev-18599	1117	13	taxable	taxable	ADJ
inlawrev-18599	1117	14	service	service	NOUN
inlawrev-18599	1117	15	business	business	NOUN
inlawrev-18599	1117	16	)	)	PUNCT
inlawrev-18599	1117	17	,	,	PUNCT
inlawrev-18599	1117	18	then	then	ADV
inlawrev-18599	1117	19	a	a	DET
inlawrev-18599	1117	20	broader	broader	ADV
inlawrev-18599	1117	21	occasional	occasional	ADJ
inlawrev-18599	1117	22	sale	sale	NOUN
inlawrev-18599	1117	23	exemption	exemption	NOUN
inlawrev-18599	1117	24	applies	apply	VERB
inlawrev-18599	1117	25	in	in	ADP
inlawrev-18599	1117	26	california.364	california.364	NOUN
inlawrev-18599	1117	27	under	under	ADP
inlawrev-18599	1117	28	the	the	DET
inlawrev-18599	1117	29	broader	broad	ADJ
inlawrev-18599	1117	30	rule	rule	NOUN
inlawrev-18599	1117	31	for	for	ADP
inlawrev-18599	1117	32	non	non	ADJ
inlawrev-18599	1117	33	-	-	ADJ
inlawrev-18599	1117	34	permitted	permit	VERB
inlawrev-18599	1117	35	businesses	business	NOUN
inlawrev-18599	1117	36	,	,	PUNCT
inlawrev-18599	1117	37	california	california	PROPN
inlawrev-18599	1117	38	’s	’s	PART
inlawrev-18599	1117	39	occasional	occasional	ADJ
inlawrev-18599	1117	40	sale	sale	NOUN
inlawrev-18599	1117	41	exemption	exemption	NOUN
inlawrev-18599	1117	42	will	will	AUX
inlawrev-18599	1117	43	apply	apply	VERB
inlawrev-18599	1117	44	as	as	ADV
inlawrev-18599	1117	45	long	long	ADV
inlawrev-18599	1117	46	as	as	SCONJ
inlawrev-18599	1117	47	the	the	DET
inlawrev-18599	1117	48	asset	asset	NOUN
inlawrev-18599	1117	49	sale	sale	NOUN
inlawrev-18599	1117	50	is	be	AUX
inlawrev-18599	1117	51	not	not	PART
inlawrev-18599	1117	52	one	one	NUM
inlawrev-18599	1117	53	of	of	ADP
inlawrev-18599	1117	54	a	a	DET
inlawrev-18599	1117	55	series	series	NOUN
inlawrev-18599	1117	56	of	of	ADP
inlawrev-18599	1117	57	sales	sale	NOUN
inlawrev-18599	1117	58	sufficient	sufficient	ADJ
inlawrev-18599	1117	59	in	in	ADP
inlawrev-18599	1117	60	number	number	NOUN
inlawrev-18599	1117	61	,	,	PUNCT
inlawrev-18599	1117	62	scope	scope	NOUN
inlawrev-18599	1117	63	,	,	PUNCT
inlawrev-18599	1117	64	and	and	CCONJ
inlawrev-18599	1117	65	character	character	NOUN
inlawrev-18599	1117	66	to	to	PART
inlawrev-18599	1117	67	constitute	constitute	VERB
inlawrev-18599	1117	68	an	an	DET
inlawrev-18599	1117	69	activity	activity	NOUN
inlawrev-18599	1117	70	for	for	ADP
inlawrev-18599	1117	71	which	which	PRON
inlawrev-18599	1117	72	a	a	DET
inlawrev-18599	1117	73	seller	seller	NOUN
inlawrev-18599	1117	74	’s	’s	PART
inlawrev-18599	1117	75	permit	permit	NOUN
inlawrev-18599	1117	76	is	be	AUX
inlawrev-18599	1117	77	required.365	required.365	PRON
inlawrev-18599	1117	78	arguably	arguably	ADV
inlawrev-18599	1117	79	,	,	PUNCT
inlawrev-18599	1117	80	the	the	DET
inlawrev-18599	1117	81	underlying	underlying	ADJ
inlawrev-18599	1117	82	purpose	purpose	NOUN
inlawrev-18599	1117	83	of	of	ADP
inlawrev-18599	1117	84	california	california	PROPN
inlawrev-18599	1117	85	’s	’s	PART
inlawrev-18599	1117	86	distinction	distinction	NOUN
inlawrev-18599	1117	87	between	between	ADP
inlawrev-18599	1117	88	permitted	permit	VERB
inlawrev-18599	1117	89	and	and	CCONJ
inlawrev-18599	1117	90	non	non	ADJ
inlawrev-18599	1117	91	-	-	ADJ
inlawrev-18599	1117	92	permitted	permit	VERB
inlawrev-18599	1117	93	sellers	seller	NOUN
inlawrev-18599	1117	94	relates	relate	VERB
inlawrev-18599	1117	95	to	to	ADP
inlawrev-18599	1117	96	administrative	administrative	ADJ
inlawrev-18599	1117	97	convenience.366	convenience.366	PROPN
inlawrev-18599	1117	98	the	the	DET
inlawrev-18599	1117	99	administrative	administrative	ADJ
inlawrev-18599	1117	100	convenience	convenience	NOUN
inlawrev-18599	1117	101	rationale	rationale	NOUN
inlawrev-18599	1117	102	is	be	AUX
inlawrev-18599	1117	103	premised	premise	VERB
inlawrev-18599	1117	104	on	on	ADP
inlawrev-18599	1117	105	the	the	DET
inlawrev-18599	1117	106	idea	idea	NOUN
inlawrev-18599	1117	107	that	that	SCONJ
inlawrev-18599	1117	108	,	,	PUNCT
inlawrev-18599	1117	109	because	because	SCONJ
inlawrev-18599	1117	110	a	a	DET
inlawrev-18599	1117	111	sales	sale	NOUN
inlawrev-18599	1117	112	tax	tax	NOUN
inlawrev-18599	1117	113	permit	permit	NOUN
inlawrev-18599	1117	114	is	be	AUX
inlawrev-18599	1117	115	required	require	VERB
inlawrev-18599	1117	116	to	to	PART
inlawrev-18599	1117	117	collect	collect	VERB
inlawrev-18599	1117	118	and	and	CCONJ
inlawrev-18599	1117	119	remit	remit	VERB
inlawrev-18599	1117	120	sales	sale	NOUN
inlawrev-18599	1117	121	tax	tax	NOUN
inlawrev-18599	1117	122	,	,	PUNCT
inlawrev-18599	1117	123	it	it	PRON
inlawrev-18599	1117	124	would	would	AUX
inlawrev-18599	1117	125	be	be	AUX
inlawrev-18599	1117	126	administratively	administratively	ADV
inlawrev-18599	1117	127	impractical	impractical	ADJ
inlawrev-18599	1117	128	to	to	PART
inlawrev-18599	1117	129	require	require	VERB
inlawrev-18599	1117	130	non	non	ADJ
inlawrev-18599	1117	131	-	-	ADJ
inlawrev-18599	1117	132	permitted	permit	VERB
inlawrev-18599	1117	133	sellers	seller	NOUN
inlawrev-18599	1117	134	in	in	ADP
inlawrev-18599	1117	135	asset	asset	NOUN
inlawrev-18599	1117	136	sales	sale	NOUN
inlawrev-18599	1117	137	to	to	PART
inlawrev-18599	1117	138	collect	collect	VERB
inlawrev-18599	1117	139	and	and	CCONJ
inlawrev-18599	1117	140	remit	remit	VERB
inlawrev-18599	1117	141	sales	sale	NOUN
inlawrev-18599	1117	142	tax	tax	NOUN
inlawrev-18599	1117	143	,	,	PUNCT
inlawrev-18599	1117	144	but	but	CCONJ
inlawrev-18599	1117	145	on	on	ADP
inlawrev-18599	1117	146	the	the	DET
inlawrev-18599	1117	147	flip	flip	ADJ
inlawrev-18599	1117	148	side	side	NOUN
inlawrev-18599	1117	149	,	,	PUNCT
inlawrev-18599	1117	150	it	it	PRON
inlawrev-18599	1117	151	would	would	AUX
inlawrev-18599	1117	152	not	not	PART
inlawrev-18599	1117	153	be	be	AUX
inlawrev-18599	1117	154	administratively	administratively	ADV
inlawrev-18599	1117	155	impractical	impractical	ADJ
inlawrev-18599	1117	156	to	to	PART
inlawrev-18599	1117	157	require	require	VERB
inlawrev-18599	1117	158	permitted	permit	VERB
inlawrev-18599	1117	159	sellers	seller	NOUN
inlawrev-18599	1117	160	to	to	PART
inlawrev-18599	1117	161	collect	collect	VERB
inlawrev-18599	1117	162	and	and	CCONJ
inlawrev-18599	1117	163	remit	remit	VERB
inlawrev-18599	1117	164	sales	sale	NOUN
inlawrev-18599	1117	165	tax	tax	NOUN
inlawrev-18599	1117	166	because	because	SCONJ
inlawrev-18599	1117	167	such	such	ADJ
inlawrev-18599	1117	168	sellers	seller	NOUN
inlawrev-18599	1117	169	already	already	ADV
inlawrev-18599	1117	170	collect	collect	VERB
inlawrev-18599	1117	171	and	and	CCONJ
inlawrev-18599	1117	172	remit	remit	VERB
inlawrev-18599	1117	173	sales	sale	NOUN
inlawrev-18599	1117	174	tax	tax	NOUN
inlawrev-18599	1117	175	with	with	ADP
inlawrev-18599	1117	176	respect	respect	NOUN
inlawrev-18599	1117	177	to	to	ADP
inlawrev-18599	1117	178	sales	sale	NOUN
inlawrev-18599	1117	179	that	that	SCONJ
inlawrev-18599	1117	180	the	the	DET
inlawrev-18599	1117	181	business	business	NOUN
inlawrev-18599	1117	182	makes.367	makes.367	NOUN
inlawrev-18599	1117	183	however	however	ADV
inlawrev-18599	1117	184	,	,	PUNCT
inlawrev-18599	1117	185	this	this	DET
inlawrev-18599	1117	186	rational	rational	ADJ
inlawrev-18599	1117	187	of	of	ADP
inlawrev-18599	1117	188	the	the	DET
inlawrev-18599	1117	189	occasional	occasional	ADJ
inlawrev-18599	1117	190	sale	sale	NOUN
inlawrev-18599	1117	191	exemption	exemption	NOUN
inlawrev-18599	1117	192	is	be	AUX
inlawrev-18599	1117	193	at	at	ADP
inlawrev-18599	1117	194	odds	odd	NOUN
inlawrev-18599	1117	195	with	with	ADP
inlawrev-18599	1117	196	another	another	DET
inlawrev-18599	1117	197	rationale	rationale	NOUN
inlawrev-18599	1117	198	of	of	ADP
inlawrev-18599	1117	199	the	the	DET
inlawrev-18599	1117	200	occasional	occasional	ADJ
inlawrev-18599	1117	201	sale	sale	NOUN
inlawrev-18599	1117	202	exemption	exemption	NOUN
inlawrev-18599	1117	203	—	—	PUNCT
inlawrev-18599	1117	204	the	the	DET
inlawrev-18599	1117	205	rationale	rationale	NOUN
inlawrev-18599	1117	206	that	that	SCONJ
inlawrev-18599	1117	207	the	the	DET
inlawrev-18599	1117	208	occasional	occasional	ADJ
inlawrev-18599	1117	209	sale	sale	NOUN
inlawrev-18599	1117	210	exemption	exemption	NOUN
inlawrev-18599	1117	211	is	be	AUX
inlawrev-18599	1117	212	warranted	warrant	VERB
inlawrev-18599	1117	213	in	in	ADP
inlawrev-18599	1117	214	situations	situation	NOUN
inlawrev-18599	1117	215	where	where	SCONJ
inlawrev-18599	1117	216	sales	sale	NOUN
inlawrev-18599	1117	217	tax	tax	NOUN
inlawrev-18599	1117	218	has	have	AUX
inlawrev-18599	1117	219	already	already	ADV
inlawrev-18599	1117	220	been	be	AUX
inlawrev-18599	1117	221	paid	pay	VERB
inlawrev-18599	1117	222	in	in	ADP
inlawrev-18599	1117	223	order	order	NOUN
inlawrev-18599	1117	224	to	to	PART
inlawrev-18599	1117	225	alleviate	alleviate	VERB
inlawrev-18599	1117	226	the	the	DET
inlawrev-18599	1117	227	pyramiding	pyramiding	NOUN
inlawrev-18599	1117	228	of	of	ADP
inlawrev-18599	1117	229	tax.368	tax.368	NOUN
inlawrev-18599	1117	230	as	as	SCONJ
inlawrev-18599	1117	231	is	be	AUX
inlawrev-18599	1117	232	evident	evident	ADJ
inlawrev-18599	1117	233	by	by	ADP
inlawrev-18599	1117	234	the	the	DET
inlawrev-18599	1117	235	resale	resale	NOUN
inlawrev-18599	1117	236	exemption	exemption	NOUN
inlawrev-18599	1117	237	that	that	PRON
inlawrev-18599	1117	238	exists	exist	VERB
inlawrev-18599	1117	239	in	in	ADP
inlawrev-18599	1117	240	every	every	DET
inlawrev-18599	1117	241	state	state	NOUN
inlawrev-18599	1117	242	having	have	VERB
inlawrev-18599	1117	243	a	a	DET
inlawrev-18599	1117	244	sales	sale	NOUN
inlawrev-18599	1117	245	tax	tax	NOUN
inlawrev-18599	1117	246	system	system	NOUN
inlawrev-18599	1117	247	,	,	PUNCT
inlawrev-18599	1117	248	the	the	DET
inlawrev-18599	1117	249	pyramiding	pyramiding	NOUN
inlawrev-18599	1117	250	of	of	ADP
inlawrev-18599	1117	251	tax	tax	NOUN
inlawrev-18599	1117	252	on	on	ADP
inlawrev-18599	1117	253	the	the	DET
inlawrev-18599	1117	254	same	same	ADJ
inlawrev-18599	1117	255	asset	asset	NOUN
inlawrev-18599	1117	256	is	be	AUX
inlawrev-18599	1117	257	not	not	PART
inlawrev-18599	1117	258	supposed	suppose	VERB
inlawrev-18599	1117	259	to	to	PART
inlawrev-18599	1117	260	occur.369	occur.369	VERB
inlawrev-18599	1117	261	thus	thus	ADV
inlawrev-18599	1117	262	,	,	PUNCT
inlawrev-18599	1117	263	even	even	ADV
inlawrev-18599	1117	264	though	though	SCONJ
inlawrev-18599	1117	265	administrative	administrative	ADJ
inlawrev-18599	1117	266	convenience	convenience	NOUN
inlawrev-18599	1117	267	is	be	AUX
inlawrev-18599	1117	268	an	an	DET
inlawrev-18599	1117	269	underlying	underlying	ADJ
inlawrev-18599	1117	270	rationale	rationale	NOUN
inlawrev-18599	1117	271	for	for	ADP
inlawrev-18599	1117	272	the	the	DET
inlawrev-18599	1117	273	occasional	occasional	ADJ
inlawrev-18599	1117	274	sale	sale	NOUN
inlawrev-18599	1117	275	exemption	exemption	NOUN
inlawrev-18599	1117	276	,	,	PUNCT
inlawrev-18599	1117	277	administrative	administrative	ADJ
inlawrev-18599	1117	278	convenience	convenience	NOUN
inlawrev-18599	1117	279	should	should	AUX
inlawrev-18599	1117	280	not	not	PART
inlawrev-18599	1117	281	trump	trump	VERB
inlawrev-18599	1117	282	the	the	DET
inlawrev-18599	1117	283	rationale	rationale	NOUN
inlawrev-18599	1117	284	of	of	ADP
inlawrev-18599	1117	285	alleviating	alleviate	VERB
inlawrev-18599	1117	286	the	the	DET
inlawrev-18599	1117	287	pyramiding	pyramiding	NOUN
inlawrev-18599	1117	288	of	of	ADP
inlawrev-18599	1117	289	tax	tax	NOUN
inlawrev-18599	1117	290	since	since	SCONJ
inlawrev-18599	1117	291	the	the	DET
inlawrev-18599	1117	292	latter	latter	ADJ
inlawrev-18599	1117	293	is	be	AUX
inlawrev-18599	1117	294	a	a	DET
inlawrev-18599	1117	295	basic	basic	ADJ
inlawrev-18599	1117	296	tenet	tenet	NOUN
inlawrev-18599	1117	297	of	of	ADP
inlawrev-18599	1117	298	each	each	DET
inlawrev-18599	1117	299	state	state	NOUN
inlawrev-18599	1117	300	’s	’s	PART
inlawrev-18599	1117	301	sales	sale	NOUN
inlawrev-18599	1117	302	tax	tax	NOUN
inlawrev-18599	1117	303	system.370	system.370	NOUN
inlawrev-18599	1117	304	accordingly	accordingly	ADV
inlawrev-18599	1117	305	,	,	PUNCT
inlawrev-18599	1117	306	california	california	PROPN
inlawrev-18599	1117	307	should	should	AUX
inlawrev-18599	1117	308	consider	consider	VERB
inlawrev-18599	1117	309	amending	amend	VERB
inlawrev-18599	1117	310	its	its	PRON
inlawrev-18599	1117	311	occasional	occasional	ADJ
inlawrev-18599	1117	312	sale	sale	NOUN
inlawrev-18599	1117	313	exemption	exemption	NOUN
inlawrev-18599	1117	314	rules	rule	NOUN
inlawrev-18599	1117	315	to	to	PART
inlawrev-18599	1117	316	delete	delete	VERB
inlawrev-18599	1117	317	the	the	DET
inlawrev-18599	1117	318	delineation	delineation	NOUN
inlawrev-18599	1117	319	between	between	ADP
inlawrev-18599	1117	320	sales	sale	NOUN
inlawrev-18599	1117	321	of	of	ADP
inlawrev-18599	1117	322	assets	asset	NOUN
inlawrev-18599	1117	323	used	use	VERB
inlawrev-18599	1117	324	in	in	ADP
inlawrev-18599	1117	325	a	a	DET
inlawrev-18599	1117	326	business	business	NOUN
inlawrev-18599	1117	327	requiring	require	VERB
inlawrev-18599	1117	328	a	a	DET
inlawrev-18599	1117	329	sales	sale	NOUN
inlawrev-18599	1117	330	tax	tax	NOUN
inlawrev-18599	1117	331	permit	permit	NOUN
inlawrev-18599	1117	332	versus	versus	ADP
inlawrev-18599	1117	333	sales	sale	NOUN
inlawrev-18599	1117	334	of	of	ADP
inlawrev-18599	1117	335	assets	asset	NOUN
inlawrev-18599	1117	336	used	use	VERB
inlawrev-18599	1117	337	in	in	ADP
inlawrev-18599	1117	338	a	a	DET
inlawrev-18599	1117	339	business	business	NOUN
inlawrev-18599	1117	340	not	not	PART
inlawrev-18599	1117	341	requiring	require	VERB
inlawrev-18599	1117	342	a	a	DET
inlawrev-18599	1117	343	sales	sale	NOUN
inlawrev-18599	1117	344	tax	tax	NOUN
inlawrev-18599	1117	345	permit	permit	NOUN
inlawrev-18599	1117	346	.	.	PUNCT
inlawrev-18599	1118	1	such	such	DET
inlawrev-18599	1118	2	a	a	DET
inlawrev-18599	1118	3	requirement	requirement	NOUN
inlawrev-18599	1118	4	diverges	diverge	VERB
inlawrev-18599	1118	5	from	from	ADP
inlawrev-18599	1118	6	an	an	DET
inlawrev-18599	1118	7	important	important	ADJ
inlawrev-18599	1118	8	rationale	rationale	NOUN
inlawrev-18599	1118	9	of	of	ADP
inlawrev-18599	1118	10	the	the	DET
inlawrev-18599	1118	11	occasional	occasional	ADJ
inlawrev-18599	1118	12	sale	sale	NOUN
inlawrev-18599	1118	13	exemption	exemption	NOUN
inlawrev-18599	1118	14	as	as	ADV
inlawrev-18599	1118	15	well	well	ADV
inlawrev-18599	1118	16	as	as	ADP
inlawrev-18599	1118	17	a	a	DET
inlawrev-18599	1118	18	basic	basic	ADJ
inlawrev-18599	1118	19	tenet	tenet	NOUN
inlawrev-18599	1118	20	of	of	ADP
inlawrev-18599	1118	21	sales	sale	NOUN
inlawrev-18599	1118	22	tax.371	tax.371	ADV
inlawrev-18599	1118	23	similar	similar	ADJ
inlawrev-18599	1118	24	to	to	ADP
inlawrev-18599	1118	25	california	california	PROPN
inlawrev-18599	1118	26	,	,	PUNCT
inlawrev-18599	1118	27	kentucky	kentucky	PROPN
inlawrev-18599	1118	28	’s	’s	PART
inlawrev-18599	1118	29	occasional	occasional	ADJ
inlawrev-18599	1118	30	sale	sale	NOUN
inlawrev-18599	1118	31	exemption	exemption	NOUN
inlawrev-18599	1118	32	does	do	AUX
inlawrev-18599	1118	33	not	not	PART
inlawrev-18599	1118	34	extend	extend	VERB
inlawrev-18599	1118	35	to	to	ADP
inlawrev-18599	1118	36	the	the	DET
inlawrev-18599	1118	37	transfer	transfer	NOUN
inlawrev-18599	1118	38	of	of	ADP
inlawrev-18599	1118	39	non	non	ADJ
inlawrev-18599	1118	40	-	-	ADJ
inlawrev-18599	1118	41	inventory	inventory	ADJ
inlawrev-18599	1118	42	tpp	tpp	NOUN
inlawrev-18599	1118	43	in	in	ADP
inlawrev-18599	1118	44	an	an	DET
inlawrev-18599	1118	45	asset	asset	NOUN
inlawrev-18599	1118	46	sale	sale	NOUN
inlawrev-18599	1118	47	where	where	SCONJ
inlawrev-18599	1118	48	the	the	DET
inlawrev-18599	1118	49	seller	seller	NOUN
inlawrev-18599	1118	50	engages	engage	VERB
inlawrev-18599	1118	51	in	in	ADP
inlawrev-18599	1118	52	a	a	DET
inlawrev-18599	1118	53	business	business	NOUN
inlawrev-18599	1118	54	requiring	require	VERB
inlawrev-18599	1118	55	a	a	DET
inlawrev-18599	1118	56	kentucky	kentucky	PROPN
inlawrev-18599	1118	57	seller	seller	NOUN
inlawrev-18599	1118	58	’s	’s	PART
inlawrev-18599	1118	59	permit	permit	NOUN
inlawrev-18599	1118	60	(	(	PUNCT
inlawrev-18599	1118	61	to	to	ADP
inlawrev-18599	1118	62	the	the	DET
inlawrev-18599	1118	63	extent	extent	NOUN
inlawrev-18599	1118	64	such	such	ADJ
inlawrev-18599	1118	65	tpp	tpp	PROPN
inlawrev-18599	1118	66	relates	relate	VERB
inlawrev-18599	1118	67	to	to	ADP
inlawrev-18599	1118	68	the	the	DET
inlawrev-18599	1118	69	permitted	permit	VERB
inlawrev-18599	1118	70	business	business	NOUN
inlawrev-18599	1118	71	)	)	PUNCT
inlawrev-18599	1118	72	,	,	PUNCT
inlawrev-18599	1118	73	with	with	ADP
inlawrev-18599	1118	74	the	the	DET
inlawrev-18599	1118	75	exception	exception	NOUN
inlawrev-18599	1118	76	of	of	ADP
inlawrev-18599	1118	77	when	when	SCONJ
inlawrev-18599	1118	78	there	there	PRON
inlawrev-18599	1118	79	is	be	VERB
inlawrev-18599	1118	80	substantially	substantially	ADV
inlawrev-18599	1118	81	similar	similar	ADJ
inlawrev-18599	1118	82	ownership	ownership	NOUN
inlawrev-18599	1118	83	after	after	ADP
inlawrev-18599	1118	84	the	the	DET
inlawrev-18599	1118	85	sale.372	sale.372	PROPN
inlawrev-18599	1118	86	thus	thus	ADV
inlawrev-18599	1118	87	,	,	PUNCT
inlawrev-18599	1118	88	kentucky	kentucky	PROPN
inlawrev-18599	1118	89	’s	’s	PART
inlawrev-18599	1118	90	occasional	occasional	ADJ
inlawrev-18599	1118	91	sale	sale	NOUN
inlawrev-18599	1118	92	exemption	exemption	NOUN
inlawrev-18599	1118	93	applies	apply	VERB
inlawrev-18599	1118	94	broadly	broadly	ADV
inlawrev-18599	1118	95	only	only	ADV
inlawrev-18599	1118	96	in	in	ADP
inlawrev-18599	1118	97	the	the	DET
inlawrev-18599	1118	98	context	context	NOUN
inlawrev-18599	1118	99	of	of	ADP
inlawrev-18599	1118	100	asset	asset	NOUN
inlawrev-18599	1118	101	sales	sale	NOUN
inlawrev-18599	1118	102	where	where	SCONJ
inlawrev-18599	1118	103	the	the	DET
inlawrev-18599	1118	104	seller	seller	NOUN
inlawrev-18599	1118	105	is	be	AUX
inlawrev-18599	1118	106	engaged	engage	VERB
inlawrev-18599	1118	107	in	in	ADP
inlawrev-18599	1118	108	a	a	DET
inlawrev-18599	1118	109	364	364	NUM
inlawrev-18599	1118	110	.	.	PUNCT
inlawrev-18599	1119	1	see	see	VERB
inlawrev-18599	1119	2	supra	supra	PROPN
inlawrev-18599	1119	3	part	part	NOUN
inlawrev-18599	1119	4	ii.c	ii.c	VERB
inlawrev-18599	1119	5	.	.	PUNCT
inlawrev-18599	1120	1	365	365	NUM
inlawrev-18599	1120	2	.	.	PUNCT
inlawrev-18599	1121	1	see	see	VERB
inlawrev-18599	1121	2	supra	supra	PROPN
inlawrev-18599	1121	3	part	part	NOUN
inlawrev-18599	1121	4	ii.c	ii.c	VERB
inlawrev-18599	1121	5	.	.	PUNCT
inlawrev-18599	1122	1	366	366	NUM
inlawrev-18599	1122	2	.	.	PUNCT
inlawrev-18599	1123	1	see	see	VERB
inlawrev-18599	1123	2	supra	supra	PROPN
inlawrev-18599	1123	3	notes	note	VERB
inlawrev-18599	1123	4	279	279	NUM
inlawrev-18599	1123	5	-	-	SYM
inlawrev-18599	1123	6	87	87	NUM
inlawrev-18599	1123	7	and	and	CCONJ
inlawrev-18599	1123	8	accompanying	accompany	VERB
inlawrev-18599	1123	9	text	text	NOUN
inlawrev-18599	1123	10	.	.	PUNCT
inlawrev-18599	1124	1	367	367	NUM
inlawrev-18599	1124	2	.	.	PUNCT
inlawrev-18599	1124	3	see	see	VERB
inlawrev-18599	1124	4	supra	supra	PROPN
inlawrev-18599	1124	5	notes	note	VERB
inlawrev-18599	1124	6	279	279	NUM
inlawrev-18599	1124	7	-	-	SYM
inlawrev-18599	1124	8	87	87	NUM
inlawrev-18599	1124	9	and	and	CCONJ
inlawrev-18599	1124	10	accompanying	accompany	VERB
inlawrev-18599	1124	11	text	text	NOUN
inlawrev-18599	1124	12	.	.	PUNCT
inlawrev-18599	1125	1	368	368	NUM
inlawrev-18599	1125	2	.	.	PUNCT
inlawrev-18599	1126	1	see	see	VERB
inlawrev-18599	1126	2	supra	supra	PROPN
inlawrev-18599	1126	3	notes	note	VERB
inlawrev-18599	1126	4	288	288	NUM
inlawrev-18599	1126	5	-	-	SYM
inlawrev-18599	1126	6	92	92	NUM
inlawrev-18599	1126	7	and	and	CCONJ
inlawrev-18599	1126	8	accompanying	accompany	VERB
inlawrev-18599	1126	9	text	text	NOUN
inlawrev-18599	1126	10	.	.	PUNCT
inlawrev-18599	1127	1	369	369	NUM
inlawrev-18599	1127	2	.	.	PUNCT
inlawrev-18599	1128	1	see	see	VERB
inlawrev-18599	1128	2	supra	supra	PROPN
inlawrev-18599	1128	3	notes	note	VERB
inlawrev-18599	1128	4	288	288	NUM
inlawrev-18599	1128	5	-	-	SYM
inlawrev-18599	1128	6	92	92	NUM
inlawrev-18599	1128	7	and	and	CCONJ
inlawrev-18599	1128	8	accompanying	accompany	VERB
inlawrev-18599	1128	9	text	text	NOUN
inlawrev-18599	1128	10	.	.	PUNCT
inlawrev-18599	1129	1	370	370	NUM
inlawrev-18599	1129	2	.	.	PUNCT
inlawrev-18599	1130	1	see	see	VERB
inlawrev-18599	1130	2	supra	supra	PROPN
inlawrev-18599	1130	3	notes	note	VERB
inlawrev-18599	1130	4	288	288	NUM
inlawrev-18599	1130	5	-	-	SYM
inlawrev-18599	1130	6	92	92	NUM
inlawrev-18599	1130	7	and	and	CCONJ
inlawrev-18599	1130	8	accompanying	accompany	VERB
inlawrev-18599	1130	9	text	text	NOUN
inlawrev-18599	1130	10	.	.	PUNCT
inlawrev-18599	1131	1	371	371	NUM
inlawrev-18599	1131	2	.	.	PUNCT
inlawrev-18599	1132	1	see	see	VERB
inlawrev-18599	1132	2	supra	supra	PROPN
inlawrev-18599	1132	3	notes	note	VERB
inlawrev-18599	1132	4	288	288	NUM
inlawrev-18599	1132	5	-	-	SYM
inlawrev-18599	1132	6	92	92	NUM
inlawrev-18599	1132	7	and	and	CCONJ
inlawrev-18599	1132	8	accompanying	accompany	VERB
inlawrev-18599	1132	9	text	text	NOUN
inlawrev-18599	1132	10	;	;	PUNCT
inlawrev-18599	1132	11	see	see	VERB
inlawrev-18599	1132	12	also	also	ADV
inlawrev-18599	1132	13	faber	faber	NOUN
inlawrev-18599	1132	14	,	,	PUNCT
inlawrev-18599	1132	15	supra	supra	PROPN
inlawrev-18599	1132	16	note	note	NOUN
inlawrev-18599	1132	17	39	39	NUM
inlawrev-18599	1132	18	,	,	PUNCT
inlawrev-18599	1132	19	at	at	ADP
inlawrev-18599	1132	20	2	2	NUM
inlawrev-18599	1132	21	(	(	PUNCT
inlawrev-18599	1132	22	concluding	conclude	VERB
inlawrev-18599	1132	23	that	that	SCONJ
inlawrev-18599	1132	24	california	california	PROPN
inlawrev-18599	1132	25	takes	take	VERB
inlawrev-18599	1132	26	the	the	DET
inlawrev-18599	1132	27	wrong	wrong	ADJ
inlawrev-18599	1132	28	approach	approach	NOUN
inlawrev-18599	1132	29	with	with	ADP
inlawrev-18599	1132	30	respect	respect	NOUN
inlawrev-18599	1132	31	to	to	ADP
inlawrev-18599	1132	32	the	the	DET
inlawrev-18599	1132	33	occasional	occasional	ADJ
inlawrev-18599	1132	34	sale	sale	NOUN
inlawrev-18599	1132	35	exemption	exemption	NOUN
inlawrev-18599	1132	36	as	as	SCONJ
inlawrev-18599	1132	37	applied	apply	VERB
inlawrev-18599	1132	38	to	to	ADP
inlawrev-18599	1132	39	asset	asset	NOUN
inlawrev-18599	1132	40	sales	sale	NOUN
inlawrev-18599	1132	41	)	)	PUNCT
inlawrev-18599	1132	42	.	.	PUNCT
inlawrev-18599	1133	1	372	372	NUM
inlawrev-18599	1133	2	.	.	PUNCT
inlawrev-18599	1133	3	see	see	VERB
inlawrev-18599	1133	4	supra	supra	PROPN
inlawrev-18599	1133	5	part	part	PROPN
inlawrev-18599	1133	6	ii.j	ii.j	NOUN
inlawrev-18599	1133	7	.	.	PROPN
inlawrev-18599	1134	1	596	596	NUM
inlawrev-18599	1134	2	indiana	indiana	PROPN
inlawrev-18599	1134	3	law	law	PROPN
inlawrev-18599	1134	4	review	review	NOUN
inlawrev-18599	1135	1	[	[	X
inlawrev-18599	1135	2	vol	vol	NOUN
inlawrev-18599	1135	3	.	.	PUNCT
inlawrev-18599	1136	1	48:551	48:551	NUM
inlawrev-18599	1136	2	business	business	NOUN
inlawrev-18599	1136	3	not	not	PART
inlawrev-18599	1136	4	requiring	require	VERB
inlawrev-18599	1136	5	a	a	DET
inlawrev-18599	1136	6	kentucky	kentucky	PROPN
inlawrev-18599	1136	7	seller	seller	NOUN
inlawrev-18599	1136	8	’s	’s	PART
inlawrev-18599	1136	9	permit.373	permit.373	ADV
inlawrev-18599	1136	10	like	like	ADJ
inlawrev-18599	1136	11	with	with	ADP
inlawrev-18599	1136	12	california	california	PROPN
inlawrev-18599	1136	13	,	,	PUNCT
inlawrev-18599	1136	14	the	the	DET
inlawrev-18599	1136	15	underlying	underlying	ADJ
inlawrev-18599	1136	16	purpose	purpose	NOUN
inlawrev-18599	1136	17	of	of	ADP
inlawrev-18599	1136	18	kentucky	kentucky	PROPN
inlawrev-18599	1136	19	’s	’s	PART
inlawrev-18599	1136	20	distinction	distinction	NOUN
inlawrev-18599	1136	21	between	between	ADP
inlawrev-18599	1136	22	permitted	permit	VERB
inlawrev-18599	1136	23	and	and	CCONJ
inlawrev-18599	1136	24	nonpermitted	nonpermitted	ADJ
inlawrev-18599	1136	25	sellers	seller	NOUN
inlawrev-18599	1136	26	likely	likely	ADV
inlawrev-18599	1136	27	relates	relate	VERB
inlawrev-18599	1136	28	to	to	ADP
inlawrev-18599	1136	29	administrative	administrative	ADJ
inlawrev-18599	1136	30	convenience.374	convenience.374	NOUN
inlawrev-18599	1136	31	however	however	ADV
inlawrev-18599	1136	32	,	,	PUNCT
inlawrev-18599	1136	33	just	just	ADV
inlawrev-18599	1136	34	like	like	INTJ
inlawrev-18599	1136	35	discussed	discuss	VERB
inlawrev-18599	1136	36	with	with	ADP
inlawrev-18599	1136	37	california	california	PROPN
inlawrev-18599	1136	38	,	,	PUNCT
inlawrev-18599	1136	39	the	the	DET
inlawrev-18599	1136	40	administrative	administrative	ADJ
inlawrev-18599	1136	41	convenience	convenience	NOUN
inlawrev-18599	1136	42	rational	rational	ADJ
inlawrev-18599	1136	43	for	for	ADP
inlawrev-18599	1136	44	the	the	DET
inlawrev-18599	1136	45	occasional	occasional	ADJ
inlawrev-18599	1136	46	sale	sale	NOUN
inlawrev-18599	1136	47	exemption	exemption	NOUN
inlawrev-18599	1136	48	is	be	AUX
inlawrev-18599	1136	49	at	at	ADP
inlawrev-18599	1136	50	odds	odd	NOUN
inlawrev-18599	1136	51	with	with	ADP
inlawrev-18599	1136	52	another	another	DET
inlawrev-18599	1136	53	rationale	rationale	NOUN
inlawrev-18599	1136	54	of	of	ADP
inlawrev-18599	1136	55	the	the	DET
inlawrev-18599	1136	56	occasional	occasional	ADJ
inlawrev-18599	1136	57	sale	sale	NOUN
inlawrev-18599	1136	58	exemption	exemption	NOUN
inlawrev-18599	1136	59	—	—	PUNCT
inlawrev-18599	1136	60	that	that	SCONJ
inlawrev-18599	1136	61	the	the	DET
inlawrev-18599	1136	62	occasional	occasional	ADJ
inlawrev-18599	1136	63	sale	sale	NOUN
inlawrev-18599	1136	64	exemption	exemption	NOUN
inlawrev-18599	1136	65	is	be	AUX
inlawrev-18599	1136	66	warranted	warrant	VERB
inlawrev-18599	1136	67	in	in	ADP
inlawrev-18599	1136	68	situations	situation	NOUN
inlawrev-18599	1136	69	where	where	SCONJ
inlawrev-18599	1136	70	sales	sale	NOUN
inlawrev-18599	1136	71	tax	tax	NOUN
inlawrev-18599	1136	72	has	have	AUX
inlawrev-18599	1136	73	already	already	ADV
inlawrev-18599	1136	74	been	be	AUX
inlawrev-18599	1136	75	paid	pay	VERB
inlawrev-18599	1136	76	in	in	ADP
inlawrev-18599	1136	77	order	order	NOUN
inlawrev-18599	1136	78	to	to	PART
inlawrev-18599	1136	79	alleviate	alleviate	VERB
inlawrev-18599	1136	80	the	the	DET
inlawrev-18599	1136	81	pyramiding	pyramiding	NOUN
inlawrev-18599	1136	82	of	of	ADP
inlawrev-18599	1136	83	tax.375	tax.375	NOUN
inlawrev-18599	1136	84	as	as	SCONJ
inlawrev-18599	1136	85	discussed	discuss	VERB
inlawrev-18599	1136	86	above	above	ADV
inlawrev-18599	1136	87	,	,	PUNCT
inlawrev-18599	1136	88	even	even	ADV
inlawrev-18599	1136	89	though	though	SCONJ
inlawrev-18599	1136	90	administrative	administrative	ADJ
inlawrev-18599	1136	91	convenience	convenience	NOUN
inlawrev-18599	1136	92	is	be	AUX
inlawrev-18599	1136	93	an	an	DET
inlawrev-18599	1136	94	underlying	underlying	ADJ
inlawrev-18599	1136	95	rationale	rationale	NOUN
inlawrev-18599	1136	96	for	for	ADP
inlawrev-18599	1136	97	the	the	DET
inlawrev-18599	1136	98	occasional	occasional	ADJ
inlawrev-18599	1136	99	sale	sale	NOUN
inlawrev-18599	1136	100	exemption	exemption	NOUN
inlawrev-18599	1136	101	,	,	PUNCT
inlawrev-18599	1136	102	administrative	administrative	ADJ
inlawrev-18599	1136	103	convenience	convenience	NOUN
inlawrev-18599	1136	104	should	should	AUX
inlawrev-18599	1136	105	not	not	PART
inlawrev-18599	1136	106	trump	trump	VERB
inlawrev-18599	1136	107	the	the	DET
inlawrev-18599	1136	108	rationale	rationale	NOUN
inlawrev-18599	1136	109	of	of	ADP
inlawrev-18599	1136	110	alleviating	alleviate	VERB
inlawrev-18599	1136	111	the	the	DET
inlawrev-18599	1136	112	pyramiding	pyramiding	NOUN
inlawrev-18599	1136	113	of	of	ADP
inlawrev-18599	1136	114	tax	tax	NOUN
inlawrev-18599	1136	115	since	since	SCONJ
inlawrev-18599	1136	116	the	the	DET
inlawrev-18599	1136	117	latter	latter	ADJ
inlawrev-18599	1136	118	is	be	AUX
inlawrev-18599	1136	119	a	a	DET
inlawrev-18599	1136	120	basic	basic	ADJ
inlawrev-18599	1136	121	tenet	tenet	NOUN
inlawrev-18599	1136	122	of	of	ADP
inlawrev-18599	1136	123	each	each	DET
inlawrev-18599	1136	124	state	state	NOUN
inlawrev-18599	1136	125	’s	’s	PART
inlawrev-18599	1136	126	sales	sale	NOUN
inlawrev-18599	1136	127	tax	tax	NOUN
inlawrev-18599	1136	128	system.376	system.376	NOUN
inlawrev-18599	1136	129	accordingly	accordingly	ADV
inlawrev-18599	1136	130	,	,	PUNCT
inlawrev-18599	1136	131	kentucky	kentucky	PROPN
inlawrev-18599	1136	132	,	,	PUNCT
inlawrev-18599	1136	133	just	just	ADV
inlawrev-18599	1136	134	like	like	ADP
inlawrev-18599	1136	135	california	california	PROPN
inlawrev-18599	1136	136	,	,	PUNCT
inlawrev-18599	1136	137	should	should	AUX
inlawrev-18599	1136	138	consider	consider	VERB
inlawrev-18599	1136	139	amending	amend	VERB
inlawrev-18599	1136	140	its	its	PRON
inlawrev-18599	1136	141	occasional	occasional	ADJ
inlawrev-18599	1136	142	sale	sale	NOUN
inlawrev-18599	1136	143	exemption	exemption	NOUN
inlawrev-18599	1136	144	rules	rule	NOUN
inlawrev-18599	1136	145	to	to	PART
inlawrev-18599	1136	146	delete	delete	VERB
inlawrev-18599	1136	147	the	the	DET
inlawrev-18599	1136	148	delineation	delineation	NOUN
inlawrev-18599	1136	149	between	between	ADP
inlawrev-18599	1136	150	sales	sale	NOUN
inlawrev-18599	1136	151	of	of	ADP
inlawrev-18599	1136	152	assets	asset	NOUN
inlawrev-18599	1136	153	used	use	VERB
inlawrev-18599	1136	154	in	in	ADP
inlawrev-18599	1136	155	a	a	DET
inlawrev-18599	1136	156	business	business	NOUN
inlawrev-18599	1136	157	requiring	require	VERB
inlawrev-18599	1136	158	a	a	DET
inlawrev-18599	1136	159	sales	sale	NOUN
inlawrev-18599	1136	160	tax	tax	NOUN
inlawrev-18599	1136	161	permit	permit	NOUN
inlawrev-18599	1136	162	versus	versus	ADP
inlawrev-18599	1136	163	sales	sale	NOUN
inlawrev-18599	1136	164	of	of	ADP
inlawrev-18599	1136	165	assets	asset	NOUN
inlawrev-18599	1136	166	used	use	VERB
inlawrev-18599	1136	167	in	in	ADP
inlawrev-18599	1136	168	a	a	DET
inlawrev-18599	1136	169	business	business	NOUN
inlawrev-18599	1136	170	not	not	PART
inlawrev-18599	1136	171	requiring	require	VERB
inlawrev-18599	1136	172	a	a	DET
inlawrev-18599	1136	173	sales	sale	NOUN
inlawrev-18599	1136	174	tax	tax	NOUN
inlawrev-18599	1136	175	permit	permit	NOUN
inlawrev-18599	1136	176	.	.	PUNCT
inlawrev-18599	1137	1	south	south	PROPN
inlawrev-18599	1137	2	carolina	carolina	PROPN
inlawrev-18599	1137	3	and	and	CCONJ
inlawrev-18599	1137	4	texas	texas	PROPN
inlawrev-18599	1137	5	have	have	VERB
inlawrev-18599	1137	6	two	two	NUM
inlawrev-18599	1137	7	different	different	ADJ
inlawrev-18599	1137	8	occasional	occasional	ADJ
inlawrev-18599	1137	9	sale	sale	NOUN
inlawrev-18599	1137	10	rules	rule	NOUN
inlawrev-18599	1137	11	that	that	PRON
inlawrev-18599	1137	12	apply	apply	VERB
inlawrev-18599	1137	13	to	to	ADP
inlawrev-18599	1137	14	asset	asset	NOUN
inlawrev-18599	1137	15	sales.377	sales.377	NOUN
inlawrev-18599	1137	16	for	for	ADP
inlawrev-18599	1137	17	non	non	ADJ
inlawrev-18599	1137	18	-	-	ADJ
inlawrev-18599	1137	19	permitted	permit	VERB
inlawrev-18599	1137	20	sellers	seller	NOUN
inlawrev-18599	1137	21	,	,	PUNCT
inlawrev-18599	1137	22	a	a	DET
inlawrev-18599	1137	23	broad	broad	ADJ
inlawrev-18599	1137	24	occasional	occasional	ADJ
inlawrev-18599	1137	25	sale	sale	NOUN
inlawrev-18599	1137	26	exemption	exemption	NOUN
inlawrev-18599	1137	27	exists.378	exists.378	NOUN
inlawrev-18599	1137	28	for	for	ADP
inlawrev-18599	1137	29	permitted	permit	VERB
inlawrev-18599	1137	30	sellers	seller	NOUN
inlawrev-18599	1137	31	,	,	PUNCT
inlawrev-18599	1137	32	there	there	PRON
inlawrev-18599	1137	33	is	be	VERB
inlawrev-18599	1137	34	a	a	DET
inlawrev-18599	1137	35	different	different	ADJ
inlawrev-18599	1137	36	occasional	occasional	ADJ
inlawrev-18599	1137	37	sale	sale	NOUN
inlawrev-18599	1137	38	exemption	exemption	NOUN
inlawrev-18599	1137	39	that	that	PRON
inlawrev-18599	1137	40	has	have	VERB
inlawrev-18599	1137	41	additional	additional	ADJ
inlawrev-18599	1137	42	requirements	requirement	NOUN
inlawrev-18599	1137	43	that	that	PRON
inlawrev-18599	1137	44	must	must	AUX
inlawrev-18599	1137	45	be	be	AUX
inlawrev-18599	1137	46	satisfied	satisfied	ADJ
inlawrev-18599	1137	47	as	as	ADP
inlawrev-18599	1137	48	compared	compare	VERB
inlawrev-18599	1137	49	to	to	ADP
inlawrev-18599	1137	50	non	non	ADJ
inlawrev-18599	1137	51	-	-	ADJ
inlawrev-18599	1137	52	permitted	permit	VERB
inlawrev-18599	1137	53	sellers.379	sellers.379	NOUN
inlawrev-18599	1137	54	as	as	SCONJ
inlawrev-18599	1137	55	discussed	discuss	VERB
inlawrev-18599	1137	56	above	above	ADV
inlawrev-18599	1137	57	,	,	PUNCT
inlawrev-18599	1137	58	the	the	DET
inlawrev-18599	1137	59	underlying	underlying	ADJ
inlawrev-18599	1137	60	purpose	purpose	NOUN
inlawrev-18599	1137	61	of	of	ADP
inlawrev-18599	1137	62	this	this	DET
inlawrev-18599	1137	63	distinction	distinction	NOUN
inlawrev-18599	1137	64	between	between	ADP
inlawrev-18599	1137	65	permitted	permit	VERB
inlawrev-18599	1137	66	and	and	CCONJ
inlawrev-18599	1137	67	non	non	ADJ
inlawrev-18599	1137	68	-	-	ADJ
inlawrev-18599	1137	69	permitted	permit	VERB
inlawrev-18599	1137	70	sellers	seller	NOUN
inlawrev-18599	1137	71	likely	likely	ADV
inlawrev-18599	1137	72	relates	relate	VERB
inlawrev-18599	1137	73	to	to	ADP
inlawrev-18599	1137	74	administrative	administrative	ADJ
inlawrev-18599	1137	75	convenience.380	convenience.380	PROPN
inlawrev-18599	1137	76	however	however	ADV
inlawrev-18599	1137	77	,	,	PUNCT
inlawrev-18599	1137	78	while	while	SCONJ
inlawrev-18599	1137	79	that	that	DET
inlawrev-18599	1137	80	rationale	rationale	NOUN
inlawrev-18599	1137	81	might	might	AUX
inlawrev-18599	1137	82	make	make	VERB
inlawrev-18599	1137	83	sense	sense	NOUN
inlawrev-18599	1137	84	in	in	ADP
inlawrev-18599	1137	85	the	the	DET
inlawrev-18599	1137	86	context	context	NOUN
inlawrev-18599	1137	87	of	of	ADP
inlawrev-18599	1137	88	determining	determine	VERB
inlawrev-18599	1137	89	whether	whether	SCONJ
inlawrev-18599	1137	90	or	or	CCONJ
inlawrev-18599	1137	91	not	not	PART
inlawrev-18599	1137	92	the	the	DET
inlawrev-18599	1137	93	occasional	occasional	ADJ
inlawrev-18599	1137	94	sale	sale	NOUN
inlawrev-18599	1137	95	exemption	exemption	NOUN
inlawrev-18599	1137	96	should	should	AUX
inlawrev-18599	1137	97	extend	extend	VERB
inlawrev-18599	1137	98	at	at	ADV
inlawrev-18599	1137	99	all	all	ADV
inlawrev-18599	1137	100	to	to	AUX
inlawrev-18599	1137	101	permitted	permit	VERB
inlawrev-18599	1137	102	sellers	seller	NOUN
inlawrev-18599	1137	103	(	(	PUNCT
inlawrev-18599	1137	104	even	even	ADV
inlawrev-18599	1137	105	though	though	SCONJ
inlawrev-18599	1137	106	not	not	PART
inlawrev-18599	1137	107	extending	extend	VERB
inlawrev-18599	1137	108	,	,	PUNCT
inlawrev-18599	1137	109	as	as	SCONJ
inlawrev-18599	1137	110	discussed	discuss	VERB
inlawrev-18599	1137	111	above	above	ADV
inlawrev-18599	1137	112	,	,	PUNCT
inlawrev-18599	1137	113	would	would	AUX
inlawrev-18599	1137	114	go	go	VERB
inlawrev-18599	1137	115	against	against	ADP
inlawrev-18599	1137	116	another	another	DET
inlawrev-18599	1137	117	rationale	rationale	NOUN
inlawrev-18599	1137	118	for	for	ADP
inlawrev-18599	1137	119	the	the	DET
inlawrev-18599	1137	120	occasional	occasional	ADJ
inlawrev-18599	1137	121	sale	sale	NOUN
inlawrev-18599	1137	122	exemption	exemption	NOUN
inlawrev-18599	1137	123	,	,	PUNCT
inlawrev-18599	1137	124	which	which	PRON
inlawrev-18599	1137	125	is	be	AUX
inlawrev-18599	1137	126	to	to	PART
inlawrev-18599	1137	127	avoid	avoid	VERB
inlawrev-18599	1137	128	pyramiding	pyramiding	NOUN
inlawrev-18599	1137	129	of	of	ADP
inlawrev-18599	1137	130	tax	tax	NOUN
inlawrev-18599	1137	131	)	)	PUNCT
inlawrev-18599	1137	132	,	,	PUNCT
inlawrev-18599	1137	133	it	it	PRON
inlawrev-18599	1137	134	arguably	arguably	ADV
inlawrev-18599	1137	135	does	do	AUX
inlawrev-18599	1137	136	not	not	PART
inlawrev-18599	1137	137	support	support	VERB
inlawrev-18599	1137	138	a	a	DET
inlawrev-18599	1137	139	framework	framework	NOUN
inlawrev-18599	1137	140	that	that	PRON
inlawrev-18599	1137	141	imposes	impose	VERB
inlawrev-18599	1137	142	different	different	ADJ
inlawrev-18599	1137	143	and	and	CCONJ
inlawrev-18599	1137	144	more	more	ADV
inlawrev-18599	1137	145	stringent	stringent	ADJ
inlawrev-18599	1137	146	requirements	requirement	NOUN
inlawrev-18599	1137	147	on	on	ADP
inlawrev-18599	1137	148	permitted	permit	VERB
inlawrev-18599	1137	149	sellers	seller	NOUN
inlawrev-18599	1137	150	.	.	PUNCT
inlawrev-18599	1138	1	while	while	SCONJ
inlawrev-18599	1138	2	it	it	PRON
inlawrev-18599	1138	3	may	may	AUX
inlawrev-18599	1138	4	be	be	AUX
inlawrev-18599	1138	5	justified	justify	VERB
inlawrev-18599	1138	6	from	from	ADP
inlawrev-18599	1138	7	a	a	DET
inlawrev-18599	1138	8	policy	policy	NOUN
inlawrev-18599	1138	9	perspective	perspective	NOUN
inlawrev-18599	1138	10	for	for	SCONJ
inlawrev-18599	1138	11	states	state	NOUN
inlawrev-18599	1138	12	to	to	PART
inlawrev-18599	1138	13	impose	impose	VERB
inlawrev-18599	1138	14	certain	certain	ADJ
inlawrev-18599	1138	15	requirements	requirement	NOUN
inlawrev-18599	1138	16	on	on	ADP
inlawrev-18599	1138	17	a	a	DET
inlawrev-18599	1138	18	taxpayer	taxpayer	NOUN
inlawrev-18599	1138	19	’s	’s	PART
inlawrev-18599	1138	20	ability	ability	NOUN
inlawrev-18599	1138	21	to	to	PART
inlawrev-18599	1138	22	claim	claim	VERB
inlawrev-18599	1138	23	the	the	DET
inlawrev-18599	1138	24	occasional	occasional	ADJ
inlawrev-18599	1138	25	sale	sale	NOUN
inlawrev-18599	1138	26	exemption	exemption	NOUN
inlawrev-18599	1138	27	in	in	ADP
inlawrev-18599	1138	28	asset	asset	NOUN
inlawrev-18599	1138	29	sales	sale	NOUN
inlawrev-18599	1138	30	or	or	CCONJ
inlawrev-18599	1138	31	otherwise,381	otherwise,381	NOUN
inlawrev-18599	1138	32	making	make	VERB
inlawrev-18599	1138	33	such	such	ADJ
inlawrev-18599	1138	34	requirements	requirement	NOUN
inlawrev-18599	1138	35	different	different	ADJ
inlawrev-18599	1138	36	and	and	CCONJ
inlawrev-18599	1138	37	more	more	ADV
inlawrev-18599	1138	38	stringent	stringent	ADJ
inlawrev-18599	1138	39	for	for	ADP
inlawrev-18599	1138	40	permitted	permit	VERB
inlawrev-18599	1138	41	sellers	seller	NOUN
inlawrev-18599	1138	42	does	do	AUX
inlawrev-18599	1138	43	not	not	PART
inlawrev-18599	1138	44	appear	appear	VERB
inlawrev-18599	1138	45	rationally	rationally	ADV
inlawrev-18599	1138	46	related	relate	VERB
inlawrev-18599	1138	47	to	to	ADP
inlawrev-18599	1138	48	any	any	DET
inlawrev-18599	1138	49	underlying	underlying	ADJ
inlawrev-18599	1138	50	policy.382	policy.382	NOUN
inlawrev-18599	1138	51	for	for	ADP
inlawrev-18599	1138	52	example	example	NOUN
inlawrev-18599	1138	53	,	,	PUNCT
inlawrev-18599	1138	54	consider	consider	VERB
inlawrev-18599	1138	55	an	an	DET
inlawrev-18599	1138	56	asset	asset	NOUN
inlawrev-18599	1138	57	sale	sale	NOUN
inlawrev-18599	1138	58	involving	involve	VERB
inlawrev-18599	1138	59	the	the	DET
inlawrev-18599	1138	60	sale	sale	NOUN
inlawrev-18599	1138	61	of	of	ADP
inlawrev-18599	1138	62	a	a	DET
inlawrev-18599	1138	63	law	law	NOUN
inlawrev-18599	1138	64	firm	firm	NOUN
inlawrev-18599	1138	65	(	(	PUNCT
inlawrev-18599	1138	66	non	non	ADJ
inlawrev-18599	1138	67	-	-	ADJ
inlawrev-18599	1138	68	permitted	permit	VERB
inlawrev-18599	1138	69	business	business	NOUN
inlawrev-18599	1138	70	)	)	PUNCT
inlawrev-18599	1138	71	versus	versus	ADP
inlawrev-18599	1138	72	an	an	DET
inlawrev-18599	1138	73	asset	asset	NOUN
inlawrev-18599	1138	74	sale	sale	NOUN
inlawrev-18599	1138	75	involving	involve	VERB
inlawrev-18599	1138	76	the	the	DET
inlawrev-18599	1138	77	sale	sale	NOUN
inlawrev-18599	1138	78	of	of	ADP
inlawrev-18599	1138	79	a	a	DET
inlawrev-18599	1138	80	bookstore	bookstore	NOUN
inlawrev-18599	1138	81	(	(	PUNCT
inlawrev-18599	1138	82	permitted	permit	VERB
inlawrev-18599	1138	83	business	business	NOUN
inlawrev-18599	1138	84	)	)	PUNCT
inlawrev-18599	1138	85	.	.	PUNCT
inlawrev-18599	1139	1	why	why	SCONJ
inlawrev-18599	1139	2	should	should	AUX
inlawrev-18599	1139	3	different	different	ADJ
inlawrev-18599	1139	4	and	and	CCONJ
inlawrev-18599	1139	5	more	more	ADV
inlawrev-18599	1139	6	stringent	stringent	ADJ
inlawrev-18599	1139	7	requirements	requirement	NOUN
inlawrev-18599	1139	8	apply	apply	VERB
inlawrev-18599	1139	9	to	to	ADP
inlawrev-18599	1139	10	the	the	DET
inlawrev-18599	1139	11	sale	sale	NOUN
inlawrev-18599	1139	12	of	of	ADP
inlawrev-18599	1139	13	the	the	DET
inlawrev-18599	1139	14	bookstore	bookstore	NOUN
inlawrev-18599	1139	15	simply	simply	ADV
inlawrev-18599	1139	16	because	because	SCONJ
inlawrev-18599	1139	17	of	of	ADP
inlawrev-18599	1139	18	the	the	DET
inlawrev-18599	1139	19	type	type	NOUN
inlawrev-18599	1139	20	of	of	ADP
inlawrev-18599	1139	21	product	product	NOUN
inlawrev-18599	1139	22	the	the	DET
inlawrev-18599	1139	23	business	business	NOUN
inlawrev-18599	1139	24	sells	sell	VERB
inlawrev-18599	1139	25	?	?	PUNCT
inlawrev-18599	1139	26	or	or	CCONJ
inlawrev-18599	1139	27	consider	consider	VERB
inlawrev-18599	1139	28	an	an	DET
inlawrev-18599	1139	29	asset	asset	NOUN
inlawrev-18599	1139	30	sale	sale	NOUN
inlawrev-18599	1139	31	involving	involve	VERB
inlawrev-18599	1139	32	a	a	DET
inlawrev-18599	1139	33	business	business	NOUN
inlawrev-18599	1139	34	that	that	SCONJ
inlawrev-18599	1139	35	373	373	X
inlawrev-18599	1139	36	.	.	PUNCT
inlawrev-18599	1140	1	see	see	VERB
inlawrev-18599	1140	2	supra	supra	PROPN
inlawrev-18599	1140	3	part	part	NOUN
inlawrev-18599	1140	4	ii.j	ii.j	VERB
inlawrev-18599	1140	5	.	.	PUNCT
inlawrev-18599	1141	1	374	374	NUM
inlawrev-18599	1141	2	.	.	PUNCT
inlawrev-18599	1142	1	see	see	VERB
inlawrev-18599	1142	2	supra	supra	PROPN
inlawrev-18599	1142	3	notes	note	VERB
inlawrev-18599	1142	4	279	279	NUM
inlawrev-18599	1142	5	-	-	SYM
inlawrev-18599	1142	6	87	87	NUM
inlawrev-18599	1142	7	and	and	CCONJ
inlawrev-18599	1142	8	accompanying	accompany	VERB
inlawrev-18599	1142	9	text	text	NOUN
inlawrev-18599	1142	10	.	.	PUNCT
inlawrev-18599	1143	1	375	375	NUM
inlawrev-18599	1143	2	.	.	PUNCT
inlawrev-18599	1144	1	see	see	VERB
inlawrev-18599	1144	2	supra	supra	PROPN
inlawrev-18599	1144	3	notes	note	VERB
inlawrev-18599	1144	4	288	288	NUM
inlawrev-18599	1144	5	-	-	SYM
inlawrev-18599	1144	6	92	92	NUM
inlawrev-18599	1144	7	and	and	CCONJ
inlawrev-18599	1144	8	accompanying	accompany	VERB
inlawrev-18599	1144	9	text	text	NOUN
inlawrev-18599	1144	10	.	.	PUNCT
inlawrev-18599	1145	1	376	376	NUM
inlawrev-18599	1145	2	.	.	PUNCT
inlawrev-18599	1146	1	see	see	VERB
inlawrev-18599	1146	2	supra	supra	PROPN
inlawrev-18599	1146	3	notes	note	VERB
inlawrev-18599	1146	4	288	288	NUM
inlawrev-18599	1146	5	-	-	SYM
inlawrev-18599	1146	6	92	92	NUM
inlawrev-18599	1146	7	and	and	CCONJ
inlawrev-18599	1146	8	accompanying	accompany	VERB
inlawrev-18599	1146	9	text	text	NOUN
inlawrev-18599	1146	10	.	.	PUNCT
inlawrev-18599	1147	1	377	377	NUM
inlawrev-18599	1147	2	.	.	PUNCT
inlawrev-18599	1147	3	see	see	VERB
inlawrev-18599	1147	4	supra	supra	PROPN
inlawrev-18599	1147	5	part	part	PROPN
inlawrev-18599	1147	6	ii.r	ii.r	PROPN
inlawrev-18599	1147	7	-	-	PUNCT
inlawrev-18599	1147	8	s.	s.	PROPN
inlawrev-18599	1147	9	378	378	NUM
inlawrev-18599	1147	10	.	.	PUNCT
inlawrev-18599	1148	1	see	see	VERB
inlawrev-18599	1148	2	supra	supra	PROPN
inlawrev-18599	1148	3	part	part	PROPN
inlawrev-18599	1148	4	ii.r	ii.r	PROPN
inlawrev-18599	1148	5	-	-	PUNCT
inlawrev-18599	1148	6	s.	s.	PROPN
inlawrev-18599	1148	7	379	379	NUM
inlawrev-18599	1148	8	.	.	PUNCT
inlawrev-18599	1149	1	see	see	VERB
inlawrev-18599	1149	2	supra	supra	PROPN
inlawrev-18599	1149	3	part	part	PROPN
inlawrev-18599	1149	4	ii.r	ii.r	PROPN
inlawrev-18599	1149	5	-	-	PUNCT
inlawrev-18599	1149	6	s.	s.	PROPN
inlawrev-18599	1149	7	380	380	NUM
inlawrev-18599	1149	8	.	.	PUNCT
inlawrev-18599	1150	1	see	see	VERB
inlawrev-18599	1150	2	supra	supra	PROPN
inlawrev-18599	1150	3	notes	note	VERB
inlawrev-18599	1150	4	279	279	NUM
inlawrev-18599	1150	5	-	-	SYM
inlawrev-18599	1150	6	87	87	NUM
inlawrev-18599	1150	7	.	.	PUNCT
inlawrev-18599	1151	1	381	381	NUM
inlawrev-18599	1151	2	.	.	PUNCT
inlawrev-18599	1151	3	see	see	VERB
inlawrev-18599	1151	4	generally	generally	ADV
inlawrev-18599	1151	5	supra	supra	PROPN
inlawrev-18599	1151	6	part	part	PROPN
inlawrev-18599	1151	7	iii	iii	PROPN
inlawrev-18599	1151	8	.	.	PROPN
inlawrev-18599	1151	9	382	382	NUM
inlawrev-18599	1151	10	.	.	PUNCT
inlawrev-18599	1152	1	see	see	VERB
inlawrev-18599	1152	2	supra	supra	PROPN
inlawrev-18599	1152	3	notes	note	VERB
inlawrev-18599	1152	4	278	278	NUM
inlawrev-18599	1152	5	-	-	SYM
inlawrev-18599	1152	6	302	302	NUM
inlawrev-18599	1152	7	and	and	CCONJ
inlawrev-18599	1152	8	accompanying	accompany	VERB
inlawrev-18599	1152	9	text	text	NOUN
inlawrev-18599	1152	10	.	.	PUNCT
inlawrev-18599	1153	1	2015	2015	NUM
inlawrev-18599	1153	2	]	]	PUNCT
inlawrev-18599	1153	3	asset	asset	NOUN
inlawrev-18599	1153	4	acquisitions	acquisition	NOUN
inlawrev-18599	1153	5	597	597	NUM
inlawrev-18599	1153	6	sells	sell	VERB
inlawrev-18599	1153	7	taxable	taxable	ADJ
inlawrev-18599	1153	8	services	service	NOUN
inlawrev-18599	1153	9	(	(	PUNCT
inlawrev-18599	1153	10	permitted	permit	VERB
inlawrev-18599	1153	11	business	business	NOUN
inlawrev-18599	1153	12	)	)	PUNCT
inlawrev-18599	1153	13	versus	versus	ADP
inlawrev-18599	1153	14	an	an	DET
inlawrev-18599	1153	15	asset	asset	NOUN
inlawrev-18599	1153	16	sale	sale	NOUN
inlawrev-18599	1153	17	involving	involve	VERB
inlawrev-18599	1153	18	a	a	DET
inlawrev-18599	1153	19	business	business	NOUN
inlawrev-18599	1153	20	that	that	PRON
inlawrev-18599	1153	21	sells	sell	VERB
inlawrev-18599	1153	22	non	non	ADJ
inlawrev-18599	1153	23	-	-	ADJ
inlawrev-18599	1153	24	taxable	taxable	ADJ
inlawrev-18599	1153	25	services	service	NOUN
inlawrev-18599	1153	26	(	(	PUNCT
inlawrev-18599	1153	27	non	non	ADJ
inlawrev-18599	1153	28	-	-	ADJ
inlawrev-18599	1153	29	permitted	permit	VERB
inlawrev-18599	1153	30	business	business	NOUN
inlawrev-18599	1153	31	)	)	PUNCT
inlawrev-18599	1153	32	.	.	PUNCT
inlawrev-18599	1154	1	why	why	SCONJ
inlawrev-18599	1154	2	should	should	AUX
inlawrev-18599	1154	3	different	different	ADJ
inlawrev-18599	1154	4	and	and	CCONJ
inlawrev-18599	1154	5	more	more	ADV
inlawrev-18599	1154	6	stringent	stringent	ADJ
inlawrev-18599	1154	7	requirements	requirement	NOUN
inlawrev-18599	1154	8	apply	apply	VERB
inlawrev-18599	1154	9	to	to	ADP
inlawrev-18599	1154	10	the	the	DET
inlawrev-18599	1154	11	sale	sale	NOUN
inlawrev-18599	1154	12	of	of	ADP
inlawrev-18599	1154	13	the	the	DET
inlawrev-18599	1154	14	taxable	taxable	ADJ
inlawrev-18599	1154	15	service	service	NOUN
inlawrev-18599	1154	16	business	business	NOUN
inlawrev-18599	1154	17	simply	simply	ADV
inlawrev-18599	1154	18	because	because	SCONJ
inlawrev-18599	1154	19	the	the	DET
inlawrev-18599	1154	20	legislature	legislature	NOUN
inlawrev-18599	1154	21	has	have	AUX
inlawrev-18599	1154	22	decided	decide	VERB
inlawrev-18599	1154	23	to	to	PART
inlawrev-18599	1154	24	tax	tax	VERB
inlawrev-18599	1154	25	the	the	DET
inlawrev-18599	1154	26	type	type	NOUN
inlawrev-18599	1154	27	of	of	ADP
inlawrev-18599	1154	28	services	service	NOUN
inlawrev-18599	1154	29	it	it	PRON
inlawrev-18599	1154	30	provides	provide	VERB
inlawrev-18599	1154	31	?	?	PUNCT
inlawrev-18599	1155	1	based	base	VERB
inlawrev-18599	1155	2	on	on	ADP
inlawrev-18599	1155	3	the	the	DET
inlawrev-18599	1155	4	foregoing	foregoing	NOUN
inlawrev-18599	1155	5	,	,	PUNCT
inlawrev-18599	1155	6	south	south	PROPN
inlawrev-18599	1155	7	carolina	carolina	PROPN
inlawrev-18599	1155	8	and	and	CCONJ
inlawrev-18599	1155	9	texas	texas	PROPN
inlawrev-18599	1155	10	should	should	AUX
inlawrev-18599	1155	11	consider	consider	VERB
inlawrev-18599	1155	12	amending	amend	VERB
inlawrev-18599	1155	13	their	their	PRON
inlawrev-18599	1155	14	statutes	statute	NOUN
inlawrev-18599	1155	15	and/or	and/or	CCONJ
inlawrev-18599	1155	16	regulations	regulation	NOUN
inlawrev-18599	1155	17	to	to	PART
inlawrev-18599	1155	18	delete	delete	VERB
inlawrev-18599	1155	19	the	the	DET
inlawrev-18599	1155	20	differing	differ	VERB
inlawrev-18599	1155	21	requirements	requirement	NOUN
inlawrev-18599	1155	22	that	that	PRON
inlawrev-18599	1155	23	must	must	AUX
inlawrev-18599	1155	24	be	be	AUX
inlawrev-18599	1155	25	satisfied	satisfied	ADJ
inlawrev-18599	1155	26	for	for	ADP
inlawrev-18599	1155	27	the	the	DET
inlawrev-18599	1155	28	occasional	occasional	ADJ
inlawrev-18599	1155	29	sale	sale	NOUN
inlawrev-18599	1155	30	exemption	exemption	NOUN
inlawrev-18599	1155	31	as	as	ADP
inlawrev-18599	1155	32	between	between	ADP
inlawrev-18599	1155	33	permitted	permit	VERB
inlawrev-18599	1155	34	versus	versus	ADP
inlawrev-18599	1155	35	nonpermitted	nonpermitted	ADJ
inlawrev-18599	1155	36	sellers	seller	NOUN
inlawrev-18599	1155	37	.	.	PUNCT
inlawrev-18599	1156	1	florida	florida	PROPN
inlawrev-18599	1156	2	also	also	ADV
inlawrev-18599	1156	3	delineates	delineate	VERB
inlawrev-18599	1156	4	between	between	ADP
inlawrev-18599	1156	5	permitted	permit	VERB
inlawrev-18599	1156	6	sellers	seller	NOUN
inlawrev-18599	1156	7	and	and	CCONJ
inlawrev-18599	1156	8	nonpermitted	nonpermitted	ADJ
inlawrev-18599	1156	9	sellers	seller	NOUN
inlawrev-18599	1156	10	by	by	ADP
inlawrev-18599	1156	11	way	way	NOUN
inlawrev-18599	1156	12	of	of	ADP
inlawrev-18599	1156	13	its	its	PRON
inlawrev-18599	1156	14	rules	rule	NOUN
inlawrev-18599	1156	15	related	relate	VERB
inlawrev-18599	1156	16	to	to	ADP
inlawrev-18599	1156	17	“	"	PUNCT
inlawrev-18599	1156	18	isolated	isolated	ADJ
inlawrev-18599	1156	19	”	"	PUNCT
inlawrev-18599	1156	20	sales	sale	NOUN
inlawrev-18599	1156	21	applying	apply	VERB
inlawrev-18599	1156	22	only	only	ADV
inlawrev-18599	1156	23	to	to	PART
inlawrev-18599	1156	24	permitted	permit	VERB
inlawrev-18599	1156	25	sellers.383	sellers.383	NOUN
inlawrev-18599	1156	26	however	however	ADV
inlawrev-18599	1156	27	,	,	PUNCT
inlawrev-18599	1156	28	unlike	unlike	ADP
inlawrev-18599	1156	29	the	the	DET
inlawrev-18599	1156	30	states	state	NOUN
inlawrev-18599	1156	31	discussed	discuss	VERB
inlawrev-18599	1156	32	above	above	ADP
inlawrev-18599	1156	33	,	,	PUNCT
inlawrev-18599	1156	34	florida	florida	PROPN
inlawrev-18599	1156	35	’s	’s	PART
inlawrev-18599	1156	36	exemption	exemption	NOUN
inlawrev-18599	1156	37	related	relate	VERB
inlawrev-18599	1156	38	to	to	ADP
inlawrev-18599	1156	39	“	"	PUNCT
inlawrev-18599	1156	40	occasional	occasional	ADJ
inlawrev-18599	1156	41	”	"	PUNCT
inlawrev-18599	1156	42	sales	sale	NOUN
inlawrev-18599	1156	43	applies	apply	VERB
inlawrev-18599	1156	44	to	to	ADP
inlawrev-18599	1156	45	both	both	DET
inlawrev-18599	1156	46	permitted	permit	VERB
inlawrev-18599	1156	47	and	and	CCONJ
inlawrev-18599	1156	48	nonpermitted	nonpermitted	ADJ
inlawrev-18599	1156	49	sellers	seller	NOUN
inlawrev-18599	1156	50	so	so	SCONJ
inlawrev-18599	1156	51	the	the	DET
inlawrev-18599	1156	52	“	"	PUNCT
inlawrev-18599	1156	53	isolated	isolated	ADJ
inlawrev-18599	1156	54	”	"	PUNCT
inlawrev-18599	1156	55	sale	sale	NOUN
inlawrev-18599	1156	56	distinction	distinction	NOUN
inlawrev-18599	1156	57	appears	appear	VERB
inlawrev-18599	1156	58	effectively	effectively	ADV
inlawrev-18599	1156	59	meaningless.384	meaningless.384	VERB
inlawrev-18599	1156	60	thus	thus	ADV
inlawrev-18599	1156	61	,	,	PUNCT
inlawrev-18599	1156	62	while	while	SCONJ
inlawrev-18599	1156	63	florida	florida	PROPN
inlawrev-18599	1156	64	’s	’s	PART
inlawrev-18599	1156	65	delineation	delineation	NOUN
inlawrev-18599	1156	66	between	between	ADP
inlawrev-18599	1156	67	permitted	permit	VERB
inlawrev-18599	1156	68	and	and	CCONJ
inlawrev-18599	1156	69	nonpermitted	nonpermitted	ADJ
inlawrev-18599	1156	70	sellers	seller	NOUN
inlawrev-18599	1156	71	does	do	AUX
inlawrev-18599	1156	72	not	not	PART
inlawrev-18599	1156	73	create	create	VERB
inlawrev-18599	1156	74	the	the	DET
inlawrev-18599	1156	75	same	same	ADJ
inlawrev-18599	1156	76	issue	issue	NOUN
inlawrev-18599	1156	77	that	that	PRON
inlawrev-18599	1156	78	exists	exist	VERB
inlawrev-18599	1156	79	in	in	ADP
inlawrev-18599	1156	80	south	south	PROPN
inlawrev-18599	1156	81	carolina	carolina	PROPN
inlawrev-18599	1156	82	and	and	CCONJ
inlawrev-18599	1156	83	texas	texas	PROPN
inlawrev-18599	1156	84	,	,	PUNCT
inlawrev-18599	1156	85	it	it	PRON
inlawrev-18599	1156	86	should	should	AUX
inlawrev-18599	1156	87	still	still	ADV
inlawrev-18599	1156	88	consider	consider	VERB
inlawrev-18599	1156	89	amending	amend	VERB
inlawrev-18599	1156	90	its	its	PRON
inlawrev-18599	1156	91	statutes	statute	NOUN
inlawrev-18599	1156	92	and/or	and/or	CCONJ
inlawrev-18599	1156	93	regulations	regulation	NOUN
inlawrev-18599	1156	94	to	to	PART
inlawrev-18599	1156	95	delete	delete	VERB
inlawrev-18599	1156	96	the	the	DET
inlawrev-18599	1156	97	delineation	delineation	NOUN
inlawrev-18599	1156	98	between	between	ADP
inlawrev-18599	1156	99	isolated	isolated	ADJ
inlawrev-18599	1156	100	and	and	CCONJ
inlawrev-18599	1156	101	occasional	occasional	ADJ
inlawrev-18599	1156	102	sales	sale	NOUN
inlawrev-18599	1156	103	because	because	SCONJ
inlawrev-18599	1156	104	the	the	DET
inlawrev-18599	1156	105	delineation	delineation	NOUN
inlawrev-18599	1156	106	appears	appear	VERB
inlawrev-18599	1156	107	not	not	PART
inlawrev-18599	1156	108	to	to	PART
inlawrev-18599	1156	109	serve	serve	VERB
inlawrev-18599	1156	110	a	a	DET
inlawrev-18599	1156	111	meaningful	meaningful	ADJ
inlawrev-18599	1156	112	purpose.385	purpose.385	VERB
inlawrev-18599	1156	113	lastly	lastly	ADV
inlawrev-18599	1156	114	,	,	PUNCT
inlawrev-18599	1156	115	georgia	georgia	PROPN
inlawrev-18599	1156	116	may	may	AUX
inlawrev-18599	1156	117	also	also	ADV
inlawrev-18599	1156	118	have	have	VERB
inlawrev-18599	1156	119	different	different	ADJ
inlawrev-18599	1156	120	rules	rule	NOUN
inlawrev-18599	1156	121	as	as	ADP
inlawrev-18599	1156	122	between	between	ADP
inlawrev-18599	1156	123	permitted	permit	VERB
inlawrev-18599	1156	124	and	and	CCONJ
inlawrev-18599	1156	125	nonpermitted	nonpermitted	ADJ
inlawrev-18599	1156	126	sellers	seller	NOUN
inlawrev-18599	1156	127	,	,	PUNCT
inlawrev-18599	1156	128	but	but	CCONJ
inlawrev-18599	1156	129	it	it	PRON
inlawrev-18599	1156	130	is	be	AUX
inlawrev-18599	1156	131	not	not	PART
inlawrev-18599	1156	132	clear.386	clear.386	VERB
inlawrev-18599	1156	133	if	if	SCONJ
inlawrev-18599	1156	134	the	the	DET
inlawrev-18599	1156	135	delineation	delineation	NOUN
inlawrev-18599	1156	136	exists	exist	VERB
inlawrev-18599	1156	137	,	,	PUNCT
inlawrev-18599	1156	138	then	then	ADV
inlawrev-18599	1156	139	it	it	PRON
inlawrev-18599	1156	140	would	would	AUX
inlawrev-18599	1156	141	mean	mean	VERB
inlawrev-18599	1156	142	most	most	ADJ
inlawrev-18599	1156	143	,	,	PUNCT
inlawrev-18599	1156	144	if	if	SCONJ
inlawrev-18599	1156	145	not	not	PART
inlawrev-18599	1156	146	all	all	PRON
inlawrev-18599	1156	147	,	,	PUNCT
inlawrev-18599	1156	148	asset	asset	NOUN
inlawrev-18599	1156	149	sales	sale	NOUN
inlawrev-18599	1156	150	of	of	ADP
inlawrev-18599	1156	151	non	non	ADJ
inlawrev-18599	1156	152	-	-	ADJ
inlawrev-18599	1156	153	permitted	permit	VERB
inlawrev-18599	1156	154	businesses	business	NOUN
inlawrev-18599	1156	155	would	would	AUX
inlawrev-18599	1156	156	be	be	AUX
inlawrev-18599	1156	157	ineligible	ineligible	ADJ
inlawrev-18599	1156	158	for	for	ADP
inlawrev-18599	1156	159	the	the	DET
inlawrev-18599	1156	160	occasional	occasional	ADJ
inlawrev-18599	1156	161	sale	sale	NOUN
inlawrev-18599	1156	162	exemption.387	exemption.387	NOUN
inlawrev-18599	1156	163	although	although	SCONJ
inlawrev-18599	1156	164	unclear	unclear	ADJ
inlawrev-18599	1156	165	from	from	ADP
inlawrev-18599	1156	166	the	the	DET
inlawrev-18599	1156	167	face	face	NOUN
inlawrev-18599	1156	168	of	of	ADP
inlawrev-18599	1156	169	the	the	DET
inlawrev-18599	1156	170	regulations	regulation	NOUN
inlawrev-18599	1156	171	,	,	PUNCT
inlawrev-18599	1156	172	it	it	PRON
inlawrev-18599	1156	173	is	be	AUX
inlawrev-18599	1156	174	unlikely	unlikely	ADJ
inlawrev-18599	1156	175	that	that	SCONJ
inlawrev-18599	1156	176	georgia	georgia	PROPN
inlawrev-18599	1156	177	intended	intend	VERB
inlawrev-18599	1156	178	this	this	DET
inlawrev-18599	1156	179	narrow	narrow	ADJ
inlawrev-18599	1156	180	interpretation.388	interpretation.388	VERB
inlawrev-18599	1156	181	as	as	SCONJ
inlawrev-18599	1156	182	discussed	discuss	VERB
inlawrev-18599	1156	183	above	above	ADV
inlawrev-18599	1156	184	,	,	PUNCT
inlawrev-18599	1156	185	administrative	administrative	ADJ
inlawrev-18599	1156	186	convenience	convenience	NOUN
inlawrev-18599	1156	187	is	be	AUX
inlawrev-18599	1156	188	one	one	NUM
inlawrev-18599	1156	189	of	of	ADP
inlawrev-18599	1156	190	the	the	DET
inlawrev-18599	1156	191	underlying	underlying	ADJ
inlawrev-18599	1156	192	rationales	rationale	NOUN
inlawrev-18599	1156	193	for	for	ADP
inlawrev-18599	1156	194	the	the	DET
inlawrev-18599	1156	195	occasional	occasional	ADJ
inlawrev-18599	1156	196	sale	sale	NOUN
inlawrev-18599	1156	197	exemption	exemption	NOUN
inlawrev-18599	1156	198	,	,	PUNCT
inlawrev-18599	1156	199	which	which	PRON
inlawrev-18599	1156	200	is	be	AUX
inlawrev-18599	1156	201	premised	premise	VERB
inlawrev-18599	1156	202	on	on	ADP
inlawrev-18599	1156	203	the	the	DET
inlawrev-18599	1156	204	idea	idea	NOUN
inlawrev-18599	1156	205	that	that	SCONJ
inlawrev-18599	1156	206	it	it	PRON
inlawrev-18599	1156	207	is	be	AUX
inlawrev-18599	1156	208	administratively	administratively	ADV
inlawrev-18599	1156	209	impractical	impractical	ADJ
inlawrev-18599	1156	210	to	to	PART
inlawrev-18599	1156	211	require	require	VERB
inlawrev-18599	1156	212	non	non	ADJ
inlawrev-18599	1156	213	-	-	ADJ
inlawrev-18599	1156	214	permitted	permit	VERB
inlawrev-18599	1156	215	sellers	seller	NOUN
inlawrev-18599	1156	216	in	in	ADP
inlawrev-18599	1156	217	asset	asset	NOUN
inlawrev-18599	1156	218	sales	sale	NOUN
inlawrev-18599	1156	219	to	to	PART
inlawrev-18599	1156	220	collect	collect	VERB
inlawrev-18599	1156	221	and	and	CCONJ
inlawrev-18599	1156	222	remit	remit	VERB
inlawrev-18599	1156	223	sales	sale	NOUN
inlawrev-18599	1156	224	tax	tax	NOUN
inlawrev-18599	1156	225	but	but	CCONJ
inlawrev-18599	1156	226	not	not	PART
inlawrev-18599	1156	227	impractical	impractical	ADJ
inlawrev-18599	1156	228	to	to	PART
inlawrev-18599	1156	229	require	require	VERB
inlawrev-18599	1156	230	permitted	permit	VERB
inlawrev-18599	1156	231	sellers	seller	NOUN
inlawrev-18599	1156	232	to	to	PART
inlawrev-18599	1156	233	collect	collect	VERB
inlawrev-18599	1156	234	and	and	CCONJ
inlawrev-18599	1156	235	remit	remit	VERB
inlawrev-18599	1156	236	sales	sale	NOUN
inlawrev-18599	1156	237	tax	tax	NOUN
inlawrev-18599	1156	238	because	because	SCONJ
inlawrev-18599	1156	239	such	such	ADJ
inlawrev-18599	1156	240	sellers	seller	NOUN
inlawrev-18599	1156	241	already	already	ADV
inlawrev-18599	1156	242	collect	collect	VERB
inlawrev-18599	1156	243	and	and	CCONJ
inlawrev-18599	1156	244	remit	remit	VERB
inlawrev-18599	1156	245	sales	sale	NOUN
inlawrev-18599	1156	246	tax.389	tax.389	NOUN
inlawrev-18599	1156	247	this	this	DET
inlawrev-18599	1156	248	rationale	rationale	NOUN
inlawrev-18599	1156	249	may	may	AUX
inlawrev-18599	1156	250	support	support	VERB
inlawrev-18599	1156	251	the	the	DET
inlawrev-18599	1156	252	occasional	occasional	ADJ
inlawrev-18599	1156	253	sale	sale	NOUN
inlawrev-18599	1156	254	exemption	exemption	NOUN
inlawrev-18599	1156	255	applying	apply	VERB
inlawrev-18599	1156	256	to	to	ADP
inlawrev-18599	1156	257	nonpermitted	nonpermitted	ADJ
inlawrev-18599	1156	258	sellers	seller	NOUN
inlawrev-18599	1156	259	but	but	CCONJ
inlawrev-18599	1156	260	not	not	PART
inlawrev-18599	1156	261	permitted	permit	VERB
inlawrev-18599	1156	262	sellers	seller	NOUN
inlawrev-18599	1156	263	,	,	PUNCT
inlawrev-18599	1156	264	but	but	CCONJ
inlawrev-18599	1156	265	it	it	PRON
inlawrev-18599	1156	266	would	would	AUX
inlawrev-18599	1156	267	not	not	PART
inlawrev-18599	1156	268	support	support	VERB
inlawrev-18599	1156	269	the	the	DET
inlawrev-18599	1156	270	opposite	opposite	ADJ
inlawrev-18599	1156	271	framework	framework	NOUN
inlawrev-18599	1156	272	of	of	ADP
inlawrev-18599	1156	273	the	the	DET
inlawrev-18599	1156	274	occasional	occasional	ADJ
inlawrev-18599	1156	275	sale	sale	NOUN
inlawrev-18599	1156	276	exemption	exemption	NOUN
inlawrev-18599	1156	277	applying	apply	VERB
inlawrev-18599	1156	278	to	to	ADP
inlawrev-18599	1156	279	permitted	permit	VERB
inlawrev-18599	1156	280	sellers	seller	NOUN
inlawrev-18599	1156	281	but	but	CCONJ
inlawrev-18599	1156	282	not	not	PART
inlawrev-18599	1156	283	non	non	ADJ
inlawrev-18599	1156	284	-	-	ADJ
inlawrev-18599	1156	285	permitted	permit	VERB
inlawrev-18599	1156	286	sellers.390	sellers.390	NOUN
inlawrev-18599	1156	287	thus	thus	ADV
inlawrev-18599	1156	288	,	,	PUNCT
inlawrev-18599	1156	289	it	it	PRON
inlawrev-18599	1156	290	would	would	AUX
inlawrev-18599	1156	291	be	be	AUX
inlawrev-18599	1156	292	an	an	DET
inlawrev-18599	1156	293	unusual	unusual	ADJ
inlawrev-18599	1156	294	result	result	NOUN
inlawrev-18599	1156	295	if	if	SCONJ
inlawrev-18599	1156	296	the	the	DET
inlawrev-18599	1156	297	intent	intent	NOUN
inlawrev-18599	1156	298	of	of	ADP
inlawrev-18599	1156	299	georgia	georgia	PROPN
inlawrev-18599	1156	300	’s	’s	PART
inlawrev-18599	1156	301	occasional	occasional	ADJ
inlawrev-18599	1156	302	sale	sale	NOUN
inlawrev-18599	1156	303	exemption	exemption	NOUN
inlawrev-18599	1156	304	really	really	ADV
inlawrev-18599	1156	305	was	be	AUX
inlawrev-18599	1156	306	to	to	PART
inlawrev-18599	1156	307	apply	apply	VERB
inlawrev-18599	1156	308	only	only	ADV
inlawrev-18599	1156	309	to	to	ADP
inlawrev-18599	1156	310	permitted	permit	VERB
inlawrev-18599	1156	311	sellers	seller	NOUN
inlawrev-18599	1156	312	.	.	PUNCT
inlawrev-18599	1157	1	georgia	georgia	PROPN
inlawrev-18599	1157	2	should	should	AUX
inlawrev-18599	1157	3	consider	consider	VERB
inlawrev-18599	1157	4	amending	amend	VERB
inlawrev-18599	1157	5	its	its	PRON
inlawrev-18599	1157	6	statute	statute	NOUN
inlawrev-18599	1157	7	and/or	and/or	CCONJ
inlawrev-18599	1157	8	regulations	regulation	NOUN
inlawrev-18599	1157	9	to	to	PART
inlawrev-18599	1157	10	clarify	clarify	VERB
inlawrev-18599	1157	11	the	the	DET
inlawrev-18599	1157	12	current	current	ADJ
inlawrev-18599	1157	13	ambiguity	ambiguity	NOUN
inlawrev-18599	1157	14	.	.	PUNCT
inlawrev-18599	1158	1	383	383	NUM
inlawrev-18599	1158	2	.	.	PUNCT
inlawrev-18599	1159	1	see	see	VERB
inlawrev-18599	1159	2	supra	supra	PROPN
inlawrev-18599	1159	3	part	part	NOUN
inlawrev-18599	1159	4	ii.e	ii.e	ADV
inlawrev-18599	1159	5	.	.	PUNCT
inlawrev-18599	1160	1	384	384	NUM
inlawrev-18599	1160	2	.	.	PUNCT
inlawrev-18599	1160	3	see	see	VERB
inlawrev-18599	1160	4	supra	supra	PROPN
inlawrev-18599	1160	5	part	part	NOUN
inlawrev-18599	1160	6	ii.e	ii.e	ADV
inlawrev-18599	1160	7	.	.	PUNCT
inlawrev-18599	1161	1	385	385	NUM
inlawrev-18599	1161	2	.	.	PUNCT
inlawrev-18599	1162	1	see	see	VERB
inlawrev-18599	1162	2	supra	supra	PROPN
inlawrev-18599	1162	3	part	part	NOUN
inlawrev-18599	1162	4	ii.e	ii.e	ADV
inlawrev-18599	1162	5	.	.	PUNCT
inlawrev-18599	1163	1	386	386	NUM
inlawrev-18599	1163	2	.	.	X
inlawrev-18599	1163	3	see	see	VERB
inlawrev-18599	1163	4	supra	supra	PROPN
inlawrev-18599	1163	5	part	part	NOUN
inlawrev-18599	1163	6	ii.f	ii.f	PROPN
inlawrev-18599	1163	7	.	.	PUNCT
inlawrev-18599	1164	1	387	387	X
inlawrev-18599	1164	2	.	.	X
inlawrev-18599	1164	3	see	see	VERB
inlawrev-18599	1164	4	supra	supra	PROPN
inlawrev-18599	1164	5	part	part	NOUN
inlawrev-18599	1164	6	ii.f	ii.f	NOUN
inlawrev-18599	1164	7	.	.	PUNCT
inlawrev-18599	1165	1	388	388	NUM
inlawrev-18599	1165	2	.	.	PUNCT
inlawrev-18599	1166	1	see	see	VERB
inlawrev-18599	1166	2	supra	supra	PROPN
inlawrev-18599	1166	3	part	part	NOUN
inlawrev-18599	1166	4	ii.f	ii.f	NOUN
inlawrev-18599	1166	5	.	.	PUNCT
inlawrev-18599	1167	1	389	389	NUM
inlawrev-18599	1167	2	.	.	PUNCT
inlawrev-18599	1168	1	see	see	VERB
inlawrev-18599	1168	2	supra	supra	PROPN
inlawrev-18599	1168	3	notes	note	VERB
inlawrev-18599	1168	4	279	279	NUM
inlawrev-18599	1168	5	-	-	SYM
inlawrev-18599	1168	6	83	83	NUM
inlawrev-18599	1168	7	and	and	CCONJ
inlawrev-18599	1168	8	accompanying	accompany	VERB
inlawrev-18599	1168	9	text	text	NOUN
inlawrev-18599	1168	10	.	.	PUNCT
inlawrev-18599	1169	1	390	390	X
inlawrev-18599	1169	2	.	.	PUNCT
inlawrev-18599	1170	1	see	see	VERB
inlawrev-18599	1170	2	supra	supra	PROPN
inlawrev-18599	1170	3	notes	note	VERB
inlawrev-18599	1170	4	279	279	NUM
inlawrev-18599	1170	5	-	-	SYM
inlawrev-18599	1170	6	83	83	NUM
inlawrev-18599	1170	7	and	and	CCONJ
inlawrev-18599	1170	8	accompanying	accompany	VERB
inlawrev-18599	1170	9	text	text	NOUN
inlawrev-18599	1170	10	.	.	PUNCT
inlawrev-18599	1171	1	598	598	NUM
inlawrev-18599	1171	2	indiana	indiana	PROPN
inlawrev-18599	1171	3	law	law	NOUN
inlawrev-18599	1171	4	review	review	NOUN
inlawrev-18599	1172	1	[	[	X
inlawrev-18599	1172	2	vol	vol	NOUN
inlawrev-18599	1172	3	.	.	PUNCT
inlawrev-18599	1172	4	48:551	48:551	NUM
inlawrev-18599	1172	5	e.	e.	PROPN
inlawrev-18599	1172	6	category	category	PROPN
inlawrev-18599	1172	7	5	5	NUM
inlawrev-18599	1172	8	:	:	PUNCT
inlawrev-18599	1172	9	timing	time	VERB
inlawrev-18599	1172	10	restrictions	restriction	NOUN
inlawrev-18599	1172	11	(	(	PUNCT
inlawrev-18599	1172	12	florida391	florida391	PROPN
inlawrev-18599	1172	13	)	)	PUNCT
inlawrev-18599	1172	14	one	one	NUM
inlawrev-18599	1172	15	of	of	ADP
inlawrev-18599	1172	16	the	the	DET
inlawrev-18599	1172	17	occasional	occasional	ADJ
inlawrev-18599	1172	18	sale	sale	NOUN
inlawrev-18599	1172	19	exemption	exemption	NOUN
inlawrev-18599	1172	20	requirements	requirement	NOUN
inlawrev-18599	1172	21	in	in	ADP
inlawrev-18599	1172	22	florida	florida	PROPN
inlawrev-18599	1172	23	is	be	AUX
inlawrev-18599	1172	24	that	that	SCONJ
inlawrev-18599	1172	25	the	the	DET
inlawrev-18599	1172	26	parties	party	NOUN
inlawrev-18599	1172	27	must	must	AUX
inlawrev-18599	1172	28	complete	complete	VERB
inlawrev-18599	1172	29	the	the	DET
inlawrev-18599	1172	30	transfer	transfer	NOUN
inlawrev-18599	1172	31	of	of	ADP
inlawrev-18599	1172	32	the	the	DET
inlawrev-18599	1172	33	business	business	NOUN
inlawrev-18599	1172	34	within	within	ADP
inlawrev-18599	1172	35	thirty	thirty	NUM
inlawrev-18599	1172	36	days	day	NOUN
inlawrev-18599	1172	37	from	from	ADP
inlawrev-18599	1172	38	the	the	DET
inlawrev-18599	1172	39	“	"	PUNCT
inlawrev-18599	1172	40	date	date	NOUN
inlawrev-18599	1172	41	of	of	ADP
inlawrev-18599	1172	42	the	the	DET
inlawrev-18599	1172	43	agreement	agreement	NOUN
inlawrev-18599	1172	44	for	for	ADP
inlawrev-18599	1172	45	the	the	DET
inlawrev-18599	1172	46	sale	sale	NOUN
inlawrev-18599	1172	47	of	of	ADP
inlawrev-18599	1172	48	the	the	DET
inlawrev-18599	1172	49	business	business	NOUN
inlawrev-18599	1172	50	.	.	PUNCT
inlawrev-18599	1172	51	”392	”392	PUNCT
inlawrev-18599	1172	52	due	due	ADP
inlawrev-18599	1172	53	to	to	ADP
inlawrev-18599	1172	54	the	the	DET
inlawrev-18599	1172	55	basing	basing	NOUN
inlawrev-18599	1172	56	of	of	ADP
inlawrev-18599	1172	57	the	the	DET
inlawrev-18599	1172	58	thirty	thirty	NUM
inlawrev-18599	1172	59	-	-	PUNCT
inlawrev-18599	1172	60	day	day	NOUN
inlawrev-18599	1172	61	timing	timing	NOUN
inlawrev-18599	1172	62	requirement	requirement	NOUN
inlawrev-18599	1172	63	on	on	ADP
inlawrev-18599	1172	64	the	the	DET
inlawrev-18599	1172	65	“	"	PUNCT
inlawrev-18599	1172	66	date	date	NOUN
inlawrev-18599	1172	67	of	of	ADP
inlawrev-18599	1172	68	the	the	DET
inlawrev-18599	1172	69	agreement	agreement	NOUN
inlawrev-18599	1172	70	for	for	ADP
inlawrev-18599	1172	71	the	the	DET
inlawrev-18599	1172	72	sale	sale	NOUN
inlawrev-18599	1172	73	of	of	ADP
inlawrev-18599	1172	74	the	the	DET
inlawrev-18599	1172	75	business	business	NOUN
inlawrev-18599	1172	76	,	,	PUNCT
inlawrev-18599	1172	77	”	"	PUNCT
inlawrev-18599	1172	78	this	this	DET
inlawrev-18599	1172	79	provision	provision	NOUN
inlawrev-18599	1172	80	is	be	AUX
inlawrev-18599	1172	81	at	at	ADP
inlawrev-18599	1172	82	odds	odd	NOUN
inlawrev-18599	1172	83	with	with	ADP
inlawrev-18599	1172	84	the	the	DET
inlawrev-18599	1172	85	practical	practical	ADJ
inlawrev-18599	1172	86	nature	nature	NOUN
inlawrev-18599	1172	87	of	of	ADP
inlawrev-18599	1172	88	many	many	ADJ
inlawrev-18599	1172	89	asset	asset	NOUN
inlawrev-18599	1172	90	sales.393	sales.393	NOUN
inlawrev-18599	1172	91	it	it	PRON
inlawrev-18599	1172	92	is	be	AUX
inlawrev-18599	1172	93	not	not	PART
inlawrev-18599	1172	94	uncommon	uncommon	ADJ
inlawrev-18599	1172	95	for	for	SCONJ
inlawrev-18599	1172	96	asset	asset	NOUN
inlawrev-18599	1172	97	sales	sale	NOUN
inlawrev-18599	1172	98	to	to	PART
inlawrev-18599	1172	99	have	have	VERB
inlawrev-18599	1172	100	a	a	DET
inlawrev-18599	1172	101	closing	closing	NOUN
inlawrev-18599	1172	102	date	date	NOUN
inlawrev-18599	1172	103	falling	fall	VERB
inlawrev-18599	1172	104	more	more	ADJ
inlawrev-18599	1172	105	than	than	ADP
inlawrev-18599	1172	106	thirty	thirty	NUM
inlawrev-18599	1172	107	days	day	NOUN
inlawrev-18599	1172	108	after	after	ADP
inlawrev-18599	1172	109	the	the	DET
inlawrev-18599	1172	110	date	date	NOUN
inlawrev-18599	1172	111	the	the	DET
inlawrev-18599	1172	112	parties	party	NOUN
inlawrev-18599	1172	113	execute	execute	VERB
inlawrev-18599	1172	114	the	the	DET
inlawrev-18599	1172	115	purchase	purchase	NOUN
inlawrev-18599	1172	116	and	and	CCONJ
inlawrev-18599	1172	117	sale	sale	NOUN
inlawrev-18599	1172	118	agreement.394	agreement.394	NOUN
inlawrev-18599	1172	119	however	however	ADV
inlawrev-18599	1172	120	,	,	PUNCT
inlawrev-18599	1172	121	florida	florida	PROPN
inlawrev-18599	1172	122	’s	’s	PART
inlawrev-18599	1172	123	timing	timing	NOUN
inlawrev-18599	1172	124	requirement	requirement	NOUN
inlawrev-18599	1172	125	is	be	AUX
inlawrev-18599	1172	126	watered	water	VERB
inlawrev-18599	1172	127	down	down	ADP
inlawrev-18599	1172	128	,	,	PUNCT
inlawrev-18599	1172	129	because	because	SCONJ
inlawrev-18599	1172	130	regulations	regulation	NOUN
inlawrev-18599	1172	131	contain	contain	VERB
inlawrev-18599	1172	132	an	an	DET
inlawrev-18599	1172	133	“	"	PUNCT
inlawrev-18599	1172	134	out	out	NOUN
inlawrev-18599	1172	135	”	"	PUNCT
inlawrev-18599	1172	136	by	by	ADP
inlawrev-18599	1172	137	way	way	NOUN
inlawrev-18599	1172	138	of	of	ADP
inlawrev-18599	1172	139	the	the	DET
inlawrev-18599	1172	140	exemption	exemption	NOUN
inlawrev-18599	1172	141	for	for	ADP
inlawrev-18599	1172	142	occasional	occasional	ADJ
inlawrev-18599	1172	143	sales	sale	NOUN
inlawrev-18599	1172	144	,	,	PUNCT
inlawrev-18599	1172	145	which	which	PRON
inlawrev-18599	1172	146	appears	appear	VERB
inlawrev-18599	1172	147	to	to	PART
inlawrev-18599	1172	148	be	be	AUX
inlawrev-18599	1172	149	easily	easily	ADV
inlawrev-18599	1172	150	satisfied	satisfied	ADJ
inlawrev-18599	1172	151	and	and	CCONJ
inlawrev-18599	1172	152	does	do	AUX
inlawrev-18599	1172	153	not	not	PART
inlawrev-18599	1172	154	contain	contain	VERB
inlawrev-18599	1172	155	the	the	DET
inlawrev-18599	1172	156	thirty	thirty	NUM
inlawrev-18599	1172	157	-	-	PUNCT
inlawrev-18599	1172	158	day	day	NOUN
inlawrev-18599	1172	159	transfer	transfer	NOUN
inlawrev-18599	1172	160	requirement.395	requirement.395	PROPN
inlawrev-18599	1172	161	thus	thus	ADV
inlawrev-18599	1172	162	,	,	PUNCT
inlawrev-18599	1172	163	florida	florida	PROPN
inlawrev-18599	1172	164	’s	’s	PART
inlawrev-18599	1172	165	timing	timing	NOUN
inlawrev-18599	1172	166	requirement	requirement	NOUN
inlawrev-18599	1172	167	is	be	AUX
inlawrev-18599	1172	168	effectively	effectively	ADV
inlawrev-18599	1172	169	meaningless	meaningless	ADJ
inlawrev-18599	1172	170	and	and	CCONJ
inlawrev-18599	1172	171	,	,	PUNCT
inlawrev-18599	1172	172	in	in	ADP
inlawrev-18599	1172	173	any	any	DET
inlawrev-18599	1172	174	event	event	NOUN
inlawrev-18599	1172	175	,	,	PUNCT
inlawrev-18599	1172	176	does	do	AUX
inlawrev-18599	1172	177	not	not	PART
inlawrev-18599	1172	178	appear	appear	VERB
inlawrev-18599	1172	179	rationally	rationally	ADV
inlawrev-18599	1172	180	related	relate	VERB
inlawrev-18599	1172	181	to	to	ADP
inlawrev-18599	1172	182	any	any	PRON
inlawrev-18599	1172	183	of	of	ADP
inlawrev-18599	1172	184	the	the	DET
inlawrev-18599	1172	185	rationales	rationale	NOUN
inlawrev-18599	1172	186	for	for	ADP
inlawrev-18599	1172	187	the	the	DET
inlawrev-18599	1172	188	occasional	occasional	ADJ
inlawrev-18599	1172	189	sale	sale	NOUN
inlawrev-18599	1172	190	exemption.396	exemption.396	NOUN
inlawrev-18599	1172	191	for	for	ADP
inlawrev-18599	1172	192	example	example	NOUN
inlawrev-18599	1172	193	,	,	PUNCT
inlawrev-18599	1172	194	the	the	DET
inlawrev-18599	1172	195	requirement	requirement	NOUN
inlawrev-18599	1172	196	does	do	AUX
inlawrev-18599	1172	197	not	not	PART
inlawrev-18599	1172	198	appear	appear	VERB
inlawrev-18599	1172	199	rationally	rationally	ADV
inlawrev-18599	1172	200	related	relate	VERB
inlawrev-18599	1172	201	to	to	ADP
inlawrev-18599	1172	202	administrative	administrative	ADJ
inlawrev-18599	1172	203	practicability	practicability	NOUN
inlawrev-18599	1172	204	(	(	PUNCT
inlawrev-18599	1172	205	or	or	CCONJ
inlawrev-18599	1172	206	lack	lack	NOUN
inlawrev-18599	1172	207	thereof	thereof	ADV
inlawrev-18599	1172	208	)	)	PUNCT
inlawrev-18599	1172	209	,	,	PUNCT
inlawrev-18599	1172	210	ensuring	ensure	VERB
inlawrev-18599	1172	211	previous	previous	ADJ
inlawrev-18599	1172	212	payment	payment	NOUN
inlawrev-18599	1172	213	of	of	ADP
inlawrev-18599	1172	214	sales	sale	NOUN
inlawrev-18599	1172	215	tax	tax	NOUN
inlawrev-18599	1172	216	,	,	PUNCT
inlawrev-18599	1172	217	or	or	CCONJ
inlawrev-18599	1172	218	the	the	DET
inlawrev-18599	1172	219	inappropriateness	inappropriateness	NOUN
inlawrev-18599	1172	220	of	of	ADP
inlawrev-18599	1172	221	taxing	tax	VERB
inlawrev-18599	1172	222	a	a	DET
inlawrev-18599	1172	223	transaction	transaction	NOUN
inlawrev-18599	1172	224	where	where	SCONJ
inlawrev-18599	1172	225	the	the	DET
inlawrev-18599	1172	226	only	only	ADJ
inlawrev-18599	1172	227	change	change	NOUN
inlawrev-18599	1172	228	is	be	AUX
inlawrev-18599	1172	229	the	the	DET
inlawrev-18599	1172	230	business	business	NOUN
inlawrev-18599	1172	231	owner.397	owner.397	NOUN
inlawrev-18599	1172	232	accordingly	accordingly	ADV
inlawrev-18599	1172	233	,	,	PUNCT
inlawrev-18599	1172	234	florida	florida	PROPN
inlawrev-18599	1172	235	should	should	AUX
inlawrev-18599	1172	236	consider	consider	VERB
inlawrev-18599	1172	237	amending	amend	VERB
inlawrev-18599	1172	238	its	its	PRON
inlawrev-18599	1172	239	statute	statute	NOUN
inlawrev-18599	1172	240	to	to	PART
inlawrev-18599	1172	241	delete	delete	VERB
inlawrev-18599	1172	242	the	the	DET
inlawrev-18599	1172	243	thirty	thirty	NUM
inlawrev-18599	1172	244	day	day	NOUN
inlawrev-18599	1172	245	requirement.398	requirement.398	PROPN
inlawrev-18599	1172	246	f.	f.	PROPN
inlawrev-18599	1172	247	category	category	PROPN
inlawrev-18599	1172	248	6	6	NUM
inlawrev-18599	1172	249	:	:	PUNCT
inlawrev-18599	1172	250	separate	separate	ADJ
inlawrev-18599	1172	251	place	place	NOUN
inlawrev-18599	1172	252	of	of	ADP
inlawrev-18599	1172	253	business	business	NOUN
inlawrev-18599	1172	254	requirement	requirement	NOUN
inlawrev-18599	1172	255	(	(	PUNCT
inlawrev-18599	1172	256	georgia399	georgia399	PROPN
inlawrev-18599	1172	257	)	)	PUNCT
inlawrev-18599	1172	258	georgia	georgia	PROPN
inlawrev-18599	1172	259	has	have	VERB
inlawrev-18599	1172	260	a	a	DET
inlawrev-18599	1172	261	requirement	requirement	NOUN
inlawrev-18599	1172	262	for	for	ADP
inlawrev-18599	1172	263	occasional	occasional	ADJ
inlawrev-18599	1172	264	sale	sale	NOUN
inlawrev-18599	1172	265	exemption	exemption	NOUN
inlawrev-18599	1172	266	treatment	treatment	NOUN
inlawrev-18599	1172	267	that	that	PRON
inlawrev-18599	1172	268	is	be	AUX
inlawrev-18599	1172	269	somewhat	somewhat	ADV
inlawrev-18599	1172	270	unclear	unclear	ADJ
inlawrev-18599	1172	271	but	but	CCONJ
inlawrev-18599	1172	272	arguably	arguably	ADV
inlawrev-18599	1172	273	requires	require	VERB
inlawrev-18599	1172	274	that	that	SCONJ
inlawrev-18599	1172	275	the	the	DET
inlawrev-18599	1172	276	business	business	NOUN
inlawrev-18599	1172	277	sold	sell	VERB
inlawrev-18599	1172	278	in	in	ADP
inlawrev-18599	1172	279	the	the	DET
inlawrev-18599	1172	280	asset	asset	NOUN
inlawrev-18599	1172	281	sale	sale	NOUN
inlawrev-18599	1172	282	must	must	AUX
inlawrev-18599	1172	283	be	be	AUX
inlawrev-18599	1172	284	at	at	ADP
inlawrev-18599	1172	285	a	a	DET
inlawrev-18599	1172	286	separate	separate	ADJ
inlawrev-18599	1172	287	location	location	NOUN
inlawrev-18599	1172	288	from	from	ADP
inlawrev-18599	1172	289	any	any	DET
inlawrev-18599	1172	290	continuing	continue	VERB
inlawrev-18599	1172	291	business	business	NOUN
inlawrev-18599	1172	292	of	of	ADP
inlawrev-18599	1172	293	the	the	DET
inlawrev-18599	1172	294	seller	seller	NOUN
inlawrev-18599	1172	295	,	,	PUNCT
inlawrev-18599	1172	296	if	if	SCONJ
inlawrev-18599	1172	297	any.400	any.400	NOUN
inlawrev-18599	1172	298	by	by	ADP
inlawrev-18599	1172	299	way	way	NOUN
inlawrev-18599	1172	300	of	of	ADP
inlawrev-18599	1172	301	example	example	NOUN
inlawrev-18599	1172	302	,	,	PUNCT
inlawrev-18599	1172	303	this	this	DET
inlawrev-18599	1172	304	rule	rule	NOUN
inlawrev-18599	1172	305	would	would	AUX
inlawrev-18599	1172	306	preclude	preclude	VERB
inlawrev-18599	1172	307	occasional	occasional	ADJ
inlawrev-18599	1172	308	sale	sale	NOUN
inlawrev-18599	1172	309	treatment	treatment	NOUN
inlawrev-18599	1172	310	in	in	ADP
inlawrev-18599	1172	311	the	the	DET
inlawrev-18599	1172	312	asset	asset	NOUN
inlawrev-18599	1172	313	sale	sale	NOUN
inlawrev-18599	1172	314	of	of	ADP
inlawrev-18599	1172	315	a	a	DET
inlawrev-18599	1172	316	coffee	coffee	NOUN
inlawrev-18599	1172	317	shop	shop	NOUN
inlawrev-18599	1172	318	where	where	SCONJ
inlawrev-18599	1172	319	the	the	DET
inlawrev-18599	1172	320	buyer	buyer	NOUN
inlawrev-18599	1172	321	intends	intend	VERB
inlawrev-18599	1172	322	to	to	PART
inlawrev-18599	1172	323	move	move	VERB
inlawrev-18599	1172	324	the	the	DET
inlawrev-18599	1172	325	subject	subject	ADJ
inlawrev-18599	1172	326	assets	asset	NOUN
inlawrev-18599	1172	327	to	to	ADP
inlawrev-18599	1172	328	a	a	DET
inlawrev-18599	1172	329	new	new	ADJ
inlawrev-18599	1172	330	location	location	NOUN
inlawrev-18599	1172	331	and	and	CCONJ
inlawrev-18599	1172	332	the	the	DET
inlawrev-18599	1172	333	seller	seller	NOUN
inlawrev-18599	1172	334	would	would	AUX
inlawrev-18599	1172	335	continue	continue	VERB
inlawrev-18599	1172	336	using	use	VERB
inlawrev-18599	1172	337	assets	asset	NOUN
inlawrev-18599	1172	338	excluded	exclude	VERB
inlawrev-18599	1172	339	from	from	ADP
inlawrev-18599	1172	340	the	the	DET
inlawrev-18599	1172	341	asset	asset	NOUN
inlawrev-18599	1172	342	sale	sale	NOUN
inlawrev-18599	1172	343	to	to	PART
inlawrev-18599	1172	344	operate	operate	VERB
inlawrev-18599	1172	345	a	a	DET
inlawrev-18599	1172	346	bakery	bakery	NOUN
inlawrev-18599	1172	347	at	at	ADP
inlawrev-18599	1172	348	the	the	DET
inlawrev-18599	1172	349	location	location	NOUN
inlawrev-18599	1172	350	where	where	SCONJ
inlawrev-18599	1172	351	the	the	DET
inlawrev-18599	1172	352	coffee	coffee	NOUN
inlawrev-18599	1172	353	shop	shop	NOUN
inlawrev-18599	1172	354	used	use	VERB
inlawrev-18599	1172	355	to	to	PART
inlawrev-18599	1172	356	be.401	be.401	VERB
inlawrev-18599	1172	357	georgia	georgia	PROPN
inlawrev-18599	1172	358	’s	’s	PART
inlawrev-18599	1172	359	requirement	requirement	NOUN
inlawrev-18599	1172	360	does	do	AUX
inlawrev-18599	1172	361	not	not	PART
inlawrev-18599	1172	362	appear	appear	VERB
inlawrev-18599	1172	363	rationally	rationally	ADV
inlawrev-18599	1172	364	related	relate	VERB
inlawrev-18599	1172	365	to	to	ADP
inlawrev-18599	1172	366	any	any	PRON
inlawrev-18599	1172	367	of	of	ADP
inlawrev-18599	1172	368	the	the	DET
inlawrev-18599	1172	369	purposes	purpose	NOUN
inlawrev-18599	1172	370	of	of	ADP
inlawrev-18599	1172	371	the	the	DET
inlawrev-18599	1172	372	occasional	occasional	ADJ
inlawrev-18599	1172	373	sale	sale	NOUN
inlawrev-18599	1172	374	exemption.402	exemption.402	PROPN
inlawrev-18599	1172	375	for	for	ADP
inlawrev-18599	1172	376	instance	instance	NOUN
inlawrev-18599	1172	377	,	,	PUNCT
inlawrev-18599	1172	378	the	the	DET
inlawrev-18599	1172	379	requirement	requirement	NOUN
inlawrev-18599	1172	380	does	do	AUX
inlawrev-18599	1172	381	not	not	PART
inlawrev-18599	1172	382	appear	appear	VERB
inlawrev-18599	1172	383	related	related	ADJ
inlawrev-18599	1172	384	to	to	ADP
inlawrev-18599	1172	385	administrative	administrative	ADJ
inlawrev-18599	1172	386	practicability	practicability	NOUN
inlawrev-18599	1172	387	(	(	PUNCT
inlawrev-18599	1172	388	or	or	CCONJ
inlawrev-18599	1172	389	lack	lack	NOUN
inlawrev-18599	1172	390	thereof	thereof	ADV
inlawrev-18599	1172	391	)	)	PUNCT
inlawrev-18599	1172	392	,	,	PUNCT
inlawrev-18599	1172	393	ensuring	ensure	VERB
inlawrev-18599	1172	394	previous	previous	ADJ
inlawrev-18599	1172	395	payment	payment	NOUN
inlawrev-18599	1172	396	of	of	ADP
inlawrev-18599	1172	397	sales	sale	NOUN
inlawrev-18599	1172	398	tax	tax	NOUN
inlawrev-18599	1172	399	on	on	ADP
inlawrev-18599	1172	400	the	the	DET
inlawrev-18599	1172	401	transferred	transfer	VERB
inlawrev-18599	1172	402	tpp	tpp	PROPN
inlawrev-18599	1172	403	,	,	PUNCT
inlawrev-18599	1172	404	or	or	CCONJ
inlawrev-18599	1172	405	the	the	DET
inlawrev-18599	1172	406	inappropriateness	inappropriateness	NOUN
inlawrev-18599	1172	407	of	of	ADP
inlawrev-18599	1172	408	391	391	NUM
inlawrev-18599	1172	409	.	.	PUNCT
inlawrev-18599	1173	1	florida	florida	PROPN
inlawrev-18599	1173	2	imposes	impose	VERB
inlawrev-18599	1173	3	other	other	ADJ
inlawrev-18599	1173	4	trap	trap	NOUN
inlawrev-18599	1173	5	for	for	ADP
inlawrev-18599	1173	6	the	the	DET
inlawrev-18599	1173	7	unwary	unwary	ADJ
inlawrev-18599	1173	8	requirements	requirement	NOUN
inlawrev-18599	1173	9	.	.	PUNCT
inlawrev-18599	1174	1	see	see	VERB
inlawrev-18599	1174	2	supra	supra	ADJ
inlawrev-18599	1174	3	table	table	NOUN
inlawrev-18599	1174	4	1	1	NUM
inlawrev-18599	1174	5	.	.	PUNCT
inlawrev-18599	1174	6	392	392	NUM
inlawrev-18599	1174	7	.	.	PUNCT
inlawrev-18599	1175	1	fla	fla	PROPN
inlawrev-18599	1175	2	.	.	PUNCT
inlawrev-18599	1176	1	admin	admin	PROPN
inlawrev-18599	1176	2	.	.	PUNCT
inlawrev-18599	1176	3	code	code	PROPN
inlawrev-18599	1176	4	ann	ann	PROPN
inlawrev-18599	1176	5	.	.	PUNCT
inlawrev-18599	1177	1	§	§	PROPN
inlawrev-18599	1177	2	12a-1.037(2)(d	12a-1.037(2)(d	PROPN
inlawrev-18599	1177	3	)	)	PUNCT
inlawrev-18599	1177	4	(	(	PUNCT
inlawrev-18599	1177	5	2014	2014	NUM
inlawrev-18599	1177	6	)	)	PUNCT
inlawrev-18599	1177	7	;	;	PUNCT
inlawrev-18599	1177	8	see	see	VERB
inlawrev-18599	1177	9	also	also	ADV
inlawrev-18599	1177	10	supra	supra	ADJ
inlawrev-18599	1177	11	part	part	NOUN
inlawrev-18599	1177	12	ii.e	ii.e	ADV
inlawrev-18599	1177	13	.	.	PUNCT
inlawrev-18599	1178	1	393	393	NUM
inlawrev-18599	1178	2	.	.	PUNCT
inlawrev-18599	1179	1	fla	fla	PROPN
inlawrev-18599	1179	2	.	.	PUNCT
inlawrev-18599	1180	1	admin	admin	PROPN
inlawrev-18599	1180	2	.	.	PUNCT
inlawrev-18599	1180	3	code	code	PROPN
inlawrev-18599	1180	4	ann	ann	PROPN
inlawrev-18599	1180	5	.	.	PUNCT
inlawrev-18599	1181	1	§	§	PROPN
inlawrev-18599	1181	2	12a-1.037(2)(d	12a-1.037(2)(d	PROPN
inlawrev-18599	1181	3	)	)	PUNCT
inlawrev-18599	1181	4	(	(	PUNCT
inlawrev-18599	1181	5	2014	2014	NUM
inlawrev-18599	1181	6	)	)	PUNCT
inlawrev-18599	1181	7	;	;	PUNCT
inlawrev-18599	1181	8	see	see	VERB
inlawrev-18599	1181	9	also	also	ADV
inlawrev-18599	1181	10	supra	supra	ADJ
inlawrev-18599	1181	11	part	part	NOUN
inlawrev-18599	1181	12	ii.e	ii.e	ADV
inlawrev-18599	1181	13	.	.	PUNCT
inlawrev-18599	1182	1	394	394	NUM
inlawrev-18599	1182	2	.	.	PUNCT
inlawrev-18599	1182	3	see	see	VERB
inlawrev-18599	1182	4	supra	supra	PROPN
inlawrev-18599	1182	5	part	part	NOUN
inlawrev-18599	1182	6	ii.e	ii.e	ADV
inlawrev-18599	1182	7	.	.	PUNCT
inlawrev-18599	1183	1	395	395	NUM
inlawrev-18599	1183	2	.	.	PUNCT
inlawrev-18599	1183	3	see	see	VERB
inlawrev-18599	1183	4	supra	supra	PROPN
inlawrev-18599	1183	5	part	part	NOUN
inlawrev-18599	1183	6	ii.e	ii.e	ADV
inlawrev-18599	1183	7	.	.	PUNCT
inlawrev-18599	1184	1	396	396	NUM
inlawrev-18599	1184	2	.	.	PUNCT
inlawrev-18599	1185	1	see	see	VERB
inlawrev-18599	1185	2	supra	supra	PROPN
inlawrev-18599	1185	3	notes	note	VERB
inlawrev-18599	1185	4	279	279	NUM
inlawrev-18599	1185	5	-	-	SYM
inlawrev-18599	1185	6	98	98	NUM
inlawrev-18599	1185	7	and	and	CCONJ
inlawrev-18599	1185	8	accompanying	accompany	VERB
inlawrev-18599	1185	9	text	text	NOUN
inlawrev-18599	1185	10	.	.	PUNCT
inlawrev-18599	1186	1	397	397	NUM
inlawrev-18599	1186	2	.	.	X
inlawrev-18599	1187	1	see	see	VERB
inlawrev-18599	1187	2	supra	supra	PROPN
inlawrev-18599	1187	3	notes	note	VERB
inlawrev-18599	1187	4	279	279	NUM
inlawrev-18599	1187	5	-	-	SYM
inlawrev-18599	1187	6	98	98	NUM
inlawrev-18599	1187	7	and	and	CCONJ
inlawrev-18599	1187	8	accompanying	accompany	VERB
inlawrev-18599	1187	9	text	text	NOUN
inlawrev-18599	1187	10	.	.	PUNCT
inlawrev-18599	1188	1	398	398	NUM
inlawrev-18599	1188	2	.	.	PUNCT
inlawrev-18599	1189	1	see	see	VERB
inlawrev-18599	1189	2	supra	supra	PROPN
inlawrev-18599	1189	3	notes	note	VERB
inlawrev-18599	1189	4	392	392	NUM
inlawrev-18599	1189	5	-	-	SYM
inlawrev-18599	1189	6	97	97	NUM
inlawrev-18599	1189	7	and	and	CCONJ
inlawrev-18599	1189	8	accompanying	accompany	VERB
inlawrev-18599	1189	9	text	text	NOUN
inlawrev-18599	1189	10	.	.	PUNCT
inlawrev-18599	1190	1	399	399	NUM
inlawrev-18599	1190	2	.	.	PUNCT
inlawrev-18599	1191	1	georgia	georgia	PROPN
inlawrev-18599	1191	2	imposes	impose	VERB
inlawrev-18599	1191	3	other	other	ADJ
inlawrev-18599	1191	4	trap	trap	NOUN
inlawrev-18599	1191	5	for	for	ADP
inlawrev-18599	1191	6	the	the	DET
inlawrev-18599	1191	7	unwary	unwary	ADJ
inlawrev-18599	1191	8	requirements	requirement	NOUN
inlawrev-18599	1191	9	.	.	PUNCT
inlawrev-18599	1192	1	see	see	VERB
inlawrev-18599	1192	2	supra	supra	ADJ
inlawrev-18599	1192	3	table	table	NOUN
inlawrev-18599	1192	4	1	1	NUM
inlawrev-18599	1192	5	.	.	NOUN
inlawrev-18599	1192	6	400	400	NUM
inlawrev-18599	1192	7	.	.	PUNCT
inlawrev-18599	1193	1	see	see	VERB
inlawrev-18599	1193	2	supra	supra	PROPN
inlawrev-18599	1193	3	part	part	NOUN
inlawrev-18599	1193	4	ii.f	ii.f	NOUN
inlawrev-18599	1193	5	.	.	PUNCT
inlawrev-18599	1194	1	401	401	NUM
inlawrev-18599	1194	2	.	.	PUNCT
inlawrev-18599	1195	1	see	see	VERB
inlawrev-18599	1195	2	supra	supra	PROPN
inlawrev-18599	1195	3	part	part	NOUN
inlawrev-18599	1195	4	ii.f	ii.f	PROPN
inlawrev-18599	1195	5	.	.	PUNCT
inlawrev-18599	1196	1	402	402	NUM
inlawrev-18599	1196	2	.	.	PUNCT
inlawrev-18599	1197	1	see	see	VERB
inlawrev-18599	1197	2	supra	supra	PROPN
inlawrev-18599	1197	3	notes	note	VERB
inlawrev-18599	1197	4	278	278	NUM
inlawrev-18599	1197	5	-	-	SYM
inlawrev-18599	1197	6	98	98	NUM
inlawrev-18599	1197	7	and	and	CCONJ
inlawrev-18599	1197	8	accompanying	accompany	VERB
inlawrev-18599	1197	9	text	text	NOUN
inlawrev-18599	1197	10	.	.	PUNCT
inlawrev-18599	1198	1	2015	2015	NUM
inlawrev-18599	1198	2	]	]	PUNCT
inlawrev-18599	1198	3	asset	asset	NOUN
inlawrev-18599	1198	4	acquisitions	acquisition	NOUN
inlawrev-18599	1198	5	599	599	NUM
inlawrev-18599	1198	6	taxing	tax	VERB
inlawrev-18599	1198	7	a	a	DET
inlawrev-18599	1198	8	transaction	transaction	NOUN
inlawrev-18599	1198	9	where	where	SCONJ
inlawrev-18599	1198	10	the	the	DET
inlawrev-18599	1198	11	only	only	ADJ
inlawrev-18599	1198	12	change	change	NOUN
inlawrev-18599	1198	13	is	be	AUX
inlawrev-18599	1198	14	the	the	DET
inlawrev-18599	1198	15	business	business	NOUN
inlawrev-18599	1198	16	owner.403	owner.403	NOUN
inlawrev-18599	1198	17	if	if	SCONJ
inlawrev-18599	1198	18	one	one	PRON
inlawrev-18599	1198	19	had	have	VERB
inlawrev-18599	1198	20	to	to	PART
inlawrev-18599	1198	21	choose	choose	VERB
inlawrev-18599	1198	22	,	,	PUNCT
inlawrev-18599	1198	23	the	the	DET
inlawrev-18599	1198	24	latter	latter	ADJ
inlawrev-18599	1198	25	underlying	underlie	VERB
inlawrev-18599	1198	26	purpose	purpose	NOUN
inlawrev-18599	1198	27	of	of	ADP
inlawrev-18599	1198	28	the	the	DET
inlawrev-18599	1198	29	occasional	occasional	ADJ
inlawrev-18599	1198	30	sale	sale	NOUN
inlawrev-18599	1198	31	exemption	exemption	NOUN
inlawrev-18599	1198	32	seems	seem	VERB
inlawrev-18599	1198	33	the	the	DET
inlawrev-18599	1198	34	most	most	ADV
inlawrev-18599	1198	35	tangentially	tangentially	ADV
inlawrev-18599	1198	36	related	relate	VERB
inlawrev-18599	1198	37	to	to	ADP
inlawrev-18599	1198	38	georgia	georgia	PROPN
inlawrev-18599	1198	39	’s	’s	PART
inlawrev-18599	1198	40	requirement	requirement	NOUN
inlawrev-18599	1198	41	.	.	PUNCT
inlawrev-18599	1199	1	that	that	PRON
inlawrev-18599	1199	2	is	is	ADV
inlawrev-18599	1199	3	,	,	PUNCT
inlawrev-18599	1199	4	requiring	require	VERB
inlawrev-18599	1199	5	the	the	DET
inlawrev-18599	1199	6	target	target	NOUN
inlawrev-18599	1199	7	business	business	NOUN
inlawrev-18599	1199	8	to	to	PART
inlawrev-18599	1199	9	be	be	AUX
inlawrev-18599	1199	10	at	at	ADP
inlawrev-18599	1199	11	a	a	DET
inlawrev-18599	1199	12	separate	separate	ADJ
inlawrev-18599	1199	13	location	location	NOUN
inlawrev-18599	1199	14	from	from	ADP
inlawrev-18599	1199	15	any	any	DET
inlawrev-18599	1199	16	continuing	continue	VERB
inlawrev-18599	1199	17	business	business	NOUN
inlawrev-18599	1199	18	of	of	ADP
inlawrev-18599	1199	19	the	the	DET
inlawrev-18599	1199	20	seller	seller	NOUN
inlawrev-18599	1199	21	arguably	arguably	ADV
inlawrev-18599	1199	22	seeks	seek	VERB
inlawrev-18599	1199	23	to	to	PART
inlawrev-18599	1199	24	ensure	ensure	VERB
inlawrev-18599	1199	25	that	that	SCONJ
inlawrev-18599	1199	26	the	the	DET
inlawrev-18599	1199	27	buyer	buyer	NOUN
inlawrev-18599	1199	28	carries	carry	VERB
inlawrev-18599	1199	29	on	on	ADP
inlawrev-18599	1199	30	the	the	DET
inlawrev-18599	1199	31	purchased	purchase	VERB
inlawrev-18599	1199	32	business.404	business.404	NOUN
inlawrev-18599	1199	33	however	however	ADV
inlawrev-18599	1199	34	,	,	PUNCT
inlawrev-18599	1199	35	this	this	PRON
inlawrev-18599	1199	36	would	would	AUX
inlawrev-18599	1199	37	not	not	PART
inlawrev-18599	1199	38	always	always	ADV
inlawrev-18599	1199	39	be	be	AUX
inlawrev-18599	1199	40	the	the	DET
inlawrev-18599	1199	41	case	case	NOUN
inlawrev-18599	1199	42	because	because	SCONJ
inlawrev-18599	1199	43	,	,	PUNCT
inlawrev-18599	1199	44	as	as	SCONJ
inlawrev-18599	1199	45	indicated	indicate	VERB
inlawrev-18599	1199	46	in	in	ADP
inlawrev-18599	1199	47	the	the	DET
inlawrev-18599	1199	48	example	example	NOUN
inlawrev-18599	1199	49	above	above	ADV
inlawrev-18599	1199	50	,	,	PUNCT
inlawrev-18599	1199	51	the	the	DET
inlawrev-18599	1199	52	buyer	buyer	NOUN
inlawrev-18599	1199	53	may	may	AUX
inlawrev-18599	1199	54	desire	desire	VERB
inlawrev-18599	1199	55	to	to	PART
inlawrev-18599	1199	56	use	use	VERB
inlawrev-18599	1199	57	the	the	DET
inlawrev-18599	1199	58	purchased	purchase	VERB
inlawrev-18599	1199	59	assets	asset	NOUN
inlawrev-18599	1199	60	at	at	ADP
inlawrev-18599	1199	61	a	a	DET
inlawrev-18599	1199	62	different	different	ADJ
inlawrev-18599	1199	63	location	location	NOUN
inlawrev-18599	1199	64	and	and	CCONJ
inlawrev-18599	1199	65	georgia	georgia	PROPN
inlawrev-18599	1199	66	’s	’s	PART
inlawrev-18599	1199	67	requirement	requirement	NOUN
inlawrev-18599	1199	68	would	would	AUX
inlawrev-18599	1199	69	allow	allow	VERB
inlawrev-18599	1199	70	this	this	PRON
inlawrev-18599	1199	71	under	under	ADP
inlawrev-18599	1199	72	georgia	georgia	PROPN
inlawrev-18599	1199	73	’s	’s	PART
inlawrev-18599	1199	74	requirement	requirement	NOUN
inlawrev-18599	1199	75	as	as	ADV
inlawrev-18599	1199	76	long	long	ADV
inlawrev-18599	1199	77	as	as	SCONJ
inlawrev-18599	1199	78	the	the	DET
inlawrev-18599	1199	79	seller	seller	NOUN
inlawrev-18599	1199	80	did	do	AUX
inlawrev-18599	1199	81	not	not	PART
inlawrev-18599	1199	82	continue	continue	VERB
inlawrev-18599	1199	83	to	to	PART
inlawrev-18599	1199	84	operate	operate	VERB
inlawrev-18599	1199	85	a	a	DET
inlawrev-18599	1199	86	business	business	NOUN
inlawrev-18599	1199	87	at	at	ADP
inlawrev-18599	1199	88	the	the	DET
inlawrev-18599	1199	89	location	location	NOUN
inlawrev-18599	1199	90	of	of	ADP
inlawrev-18599	1199	91	the	the	DET
inlawrev-18599	1199	92	purchased	purchase	VERB
inlawrev-18599	1199	93	assets.405	assets.405	PROPN
inlawrev-18599	1199	94	thus	thus	ADV
inlawrev-18599	1199	95	,	,	PUNCT
inlawrev-18599	1199	96	if	if	SCONJ
inlawrev-18599	1199	97	this	this	PRON
inlawrev-18599	1199	98	is	be	AUX
inlawrev-18599	1199	99	the	the	DET
inlawrev-18599	1199	100	underlying	underlying	ADJ
inlawrev-18599	1199	101	purpose	purpose	NOUN
inlawrev-18599	1199	102	of	of	ADP
inlawrev-18599	1199	103	georgia	georgia	PROPN
inlawrev-18599	1199	104	’s	’s	PART
inlawrev-18599	1199	105	requirement	requirement	NOUN
inlawrev-18599	1199	106	,	,	PUNCT
inlawrev-18599	1199	107	the	the	DET
inlawrev-18599	1199	108	requirement	requirement	NOUN
inlawrev-18599	1199	109	is	be	AUX
inlawrev-18599	1199	110	not	not	PART
inlawrev-18599	1199	111	satisfying	satisfy	VERB
inlawrev-18599	1199	112	the	the	DET
inlawrev-18599	1199	113	intended	intend	VERB
inlawrev-18599	1199	114	purpose.406	purpose.406	NOUN
inlawrev-18599	1199	115	further	far	ADV
inlawrev-18599	1199	116	,	,	PUNCT
inlawrev-18599	1199	117	georgia	georgia	PROPN
inlawrev-18599	1199	118	’s	’s	PART
inlawrev-18599	1199	119	requirement	requirement	NOUN
inlawrev-18599	1199	120	is	be	AUX
inlawrev-18599	1199	121	not	not	PART
inlawrev-18599	1199	122	workable	workable	ADJ
inlawrev-18599	1199	123	in	in	ADP
inlawrev-18599	1199	124	asset	asset	NOUN
inlawrev-18599	1199	125	sales	sale	NOUN
inlawrev-18599	1199	126	where	where	SCONJ
inlawrev-18599	1199	127	the	the	DET
inlawrev-18599	1199	128	seller	seller	NOUN
inlawrev-18599	1199	129	will	will	AUX
inlawrev-18599	1199	130	continue	continue	VERB
inlawrev-18599	1199	131	to	to	PART
inlawrev-18599	1199	132	operate	operate	VERB
inlawrev-18599	1199	133	a	a	DET
inlawrev-18599	1199	134	business	business	NOUN
inlawrev-18599	1199	135	at	at	ADP
inlawrev-18599	1199	136	the	the	DET
inlawrev-18599	1199	137	same	same	ADJ
inlawrev-18599	1199	138	location	location	NOUN
inlawrev-18599	1199	139	of	of	ADP
inlawrev-18599	1199	140	the	the	DET
inlawrev-18599	1199	141	target	target	NOUN
inlawrev-18599	1199	142	business.407	business.407	VERB
inlawrev-18599	1199	143	while	while	SCONJ
inlawrev-18599	1199	144	this	this	DET
inlawrev-18599	1199	145	situation	situation	NOUN
inlawrev-18599	1199	146	may	may	AUX
inlawrev-18599	1199	147	not	not	PART
inlawrev-18599	1199	148	occur	occur	VERB
inlawrev-18599	1199	149	much	much	ADV
inlawrev-18599	1199	150	in	in	ADP
inlawrev-18599	1199	151	practice	practice	NOUN
inlawrev-18599	1199	152	,	,	PUNCT
inlawrev-18599	1199	153	because	because	SCONJ
inlawrev-18599	1199	154	it	it	PRON
inlawrev-18599	1199	155	is	be	AUX
inlawrev-18599	1199	156	likely	likely	ADJ
inlawrev-18599	1199	157	that	that	SCONJ
inlawrev-18599	1199	158	the	the	DET
inlawrev-18599	1199	159	location	location	NOUN
inlawrev-18599	1199	160	of	of	ADP
inlawrev-18599	1199	161	the	the	DET
inlawrev-18599	1199	162	purchased	purchase	VERB
inlawrev-18599	1199	163	business	business	NOUN
inlawrev-18599	1199	164	is	be	AUX
inlawrev-18599	1199	165	part	part	NOUN
inlawrev-18599	1199	166	of	of	ADP
inlawrev-18599	1199	167	the	the	DET
inlawrev-18599	1199	168	buyer	buyer	NOUN
inlawrev-18599	1199	169	’s	’s	PART
inlawrev-18599	1199	170	desire	desire	NOUN
inlawrev-18599	1199	171	to	to	PART
inlawrev-18599	1199	172	purchase	purchase	VERB
inlawrev-18599	1199	173	the	the	DET
inlawrev-18599	1199	174	business	business	NOUN
inlawrev-18599	1199	175	,	,	PUNCT
inlawrev-18599	1199	176	it	it	PRON
inlawrev-18599	1199	177	could	could	AUX
inlawrev-18599	1199	178	occur	occur	VERB
inlawrev-18599	1199	179	in	in	ADP
inlawrev-18599	1199	180	a	a	DET
inlawrev-18599	1199	181	situation	situation	NOUN
inlawrev-18599	1199	182	where	where	SCONJ
inlawrev-18599	1199	183	the	the	DET
inlawrev-18599	1199	184	subject	subject	ADJ
inlawrev-18599	1199	185	assets	asset	NOUN
inlawrev-18599	1199	186	are	be	AUX
inlawrev-18599	1199	187	the	the	DET
inlawrev-18599	1199	188	essence	essence	NOUN
inlawrev-18599	1199	189	of	of	ADP
inlawrev-18599	1199	190	the	the	DET
inlawrev-18599	1199	191	transaction	transaction	NOUN
inlawrev-18599	1199	192	and	and	CCONJ
inlawrev-18599	1199	193	the	the	DET
inlawrev-18599	1199	194	seller	seller	NOUN
inlawrev-18599	1199	195	’s	’s	PART
inlawrev-18599	1199	196	location	location	NOUN
inlawrev-18599	1199	197	is	be	AUX
inlawrev-18599	1199	198	not	not	PART
inlawrev-18599	1199	199	.	.	PUNCT
inlawrev-18599	1200	1	for	for	ADP
inlawrev-18599	1200	2	example	example	NOUN
inlawrev-18599	1200	3	,	,	PUNCT
inlawrev-18599	1200	4	consider	consider	VERB
inlawrev-18599	1200	5	a	a	DET
inlawrev-18599	1200	6	winery	winery	NOUN
inlawrev-18599	1200	7	located	locate	VERB
inlawrev-18599	1200	8	in	in	ADP
inlawrev-18599	1200	9	a	a	DET
inlawrev-18599	1200	10	downtown	downtown	NOUN
inlawrev-18599	1200	11	san	san	PROPN
inlawrev-18599	1200	12	francisco	francisco	PROPN
inlawrev-18599	1200	13	warehouse	warehouse	NOUN
inlawrev-18599	1200	14	where	where	SCONJ
inlawrev-18599	1200	15	the	the	DET
inlawrev-18599	1200	16	buyer	buyer	NOUN
inlawrev-18599	1200	17	desires	desire	NOUN
inlawrev-18599	1200	18	to	to	PART
inlawrev-18599	1200	19	purchase	purchase	VERB
inlawrev-18599	1200	20	the	the	DET
inlawrev-18599	1200	21	winery	winery	NOUN
inlawrev-18599	1200	22	assets	asset	NOUN
inlawrev-18599	1200	23	and	and	CCONJ
inlawrev-18599	1200	24	use	use	VERB
inlawrev-18599	1200	25	them	they	PRON
inlawrev-18599	1200	26	at	at	ADP
inlawrev-18599	1200	27	a	a	DET
inlawrev-18599	1200	28	new	new	ADJ
inlawrev-18599	1200	29	location	location	NOUN
inlawrev-18599	1200	30	in	in	ADP
inlawrev-18599	1200	31	sonoma	sonoma	NOUN
inlawrev-18599	1200	32	.	.	PUNCT
inlawrev-18599	1201	1	because	because	SCONJ
inlawrev-18599	1201	2	georgia	georgia	PROPN
inlawrev-18599	1201	3	’s	’s	PART
inlawrev-18599	1201	4	requirement	requirement	NOUN
inlawrev-18599	1201	5	does	do	AUX
inlawrev-18599	1201	6	not	not	PART
inlawrev-18599	1201	7	appear	appear	VERB
inlawrev-18599	1201	8	rationally	rationally	ADV
inlawrev-18599	1201	9	related	relate	VERB
inlawrev-18599	1201	10	to	to	ADP
inlawrev-18599	1201	11	an	an	DET
inlawrev-18599	1201	12	underlying	underlying	ADJ
inlawrev-18599	1201	13	policy	policy	NOUN
inlawrev-18599	1201	14	purpose	purpose	NOUN
inlawrev-18599	1201	15	and	and	CCONJ
inlawrev-18599	1201	16	is	be	AUX
inlawrev-18599	1201	17	not	not	PART
inlawrev-18599	1201	18	workable	workable	ADJ
inlawrev-18599	1201	19	in	in	ADP
inlawrev-18599	1201	20	practice	practice	NOUN
inlawrev-18599	1201	21	with	with	ADP
inlawrev-18599	1201	22	respect	respect	NOUN
inlawrev-18599	1201	23	to	to	ADP
inlawrev-18599	1201	24	some	some	DET
inlawrev-18599	1201	25	asset	asset	NOUN
inlawrev-18599	1201	26	sales	sale	NOUN
inlawrev-18599	1201	27	,	,	PUNCT
inlawrev-18599	1201	28	georgia	georgia	PROPN
inlawrev-18599	1201	29	should	should	AUX
inlawrev-18599	1201	30	consider	consider	VERB
inlawrev-18599	1201	31	amending	amend	VERB
inlawrev-18599	1201	32	its	its	PRON
inlawrev-18599	1201	33	statute	statute	NOUN
inlawrev-18599	1201	34	and/or	and/or	CCONJ
inlawrev-18599	1201	35	regulations	regulation	NOUN
inlawrev-18599	1201	36	to	to	PART
inlawrev-18599	1201	37	delete	delete	VERB
inlawrev-18599	1201	38	the	the	DET
inlawrev-18599	1201	39	requirement	requirement	NOUN
inlawrev-18599	1201	40	in	in	ADP
inlawrev-18599	1201	41	its	its	PRON
inlawrev-18599	1201	42	entirety.408	entirety.408	ADJ
inlawrev-18599	1201	43	g.	g.	NOUN
inlawrev-18599	1201	44	category	category	NOUN
inlawrev-18599	1201	45	7	7	NUM
inlawrev-18599	1201	46	:	:	PUNCT
inlawrev-18599	1201	47	occasional	occasional	ADJ
inlawrev-18599	1201	48	sale	sale	NOUN
inlawrev-18599	1201	49	exemption	exemption	NOUN
inlawrev-18599	1201	50	does	do	AUX
inlawrev-18599	1201	51	n’t	not	PART
inlawrev-18599	1201	52	apply	apply	VERB
inlawrev-18599	1201	53	to	to	ADP
inlawrev-18599	1201	54	certain	certain	ADJ
inlawrev-18599	1201	55	industries	industry	NOUN
inlawrev-18599	1201	56	or	or	CCONJ
inlawrev-18599	1201	57	asset	asset	NOUN
inlawrev-18599	1201	58	types	type	NOUN
inlawrev-18599	1201	59	(	(	PUNCT
inlawrev-18599	1201	60	illinois	illinois	PROPN
inlawrev-18599	1201	61	,	,	PUNCT
inlawrev-18599	1201	62	indiana	indiana	PROPN
inlawrev-18599	1201	63	)	)	PUNCT
inlawrev-18599	1201	64	illinois	illinois	PROPN
inlawrev-18599	1201	65	does	do	AUX
inlawrev-18599	1201	66	not	not	PART
inlawrev-18599	1201	67	extend	extend	VERB
inlawrev-18599	1201	68	its	its	PRON
inlawrev-18599	1201	69	occasional	occasional	ADJ
inlawrev-18599	1201	70	sale	sale	NOUN
inlawrev-18599	1201	71	exemption	exemption	NOUN
inlawrev-18599	1201	72	to	to	ADP
inlawrev-18599	1201	73	certain	certain	ADJ
inlawrev-18599	1201	74	sales	sale	NOUN
inlawrev-18599	1201	75	of	of	ADP
inlawrev-18599	1201	76	tpp	tpp	PROPN
inlawrev-18599	1201	77	made	make	VERB
inlawrev-18599	1201	78	by	by	ADP
inlawrev-18599	1201	79	construction	construction	NOUN
inlawrev-18599	1201	80	contractors	contractor	NOUN
inlawrev-18599	1201	81	or	or	CCONJ
inlawrev-18599	1201	82	real	real	ADJ
inlawrev-18599	1201	83	estate	estate	NOUN
inlawrev-18599	1201	84	developers.409	developers.409	PROPN
inlawrev-18599	1201	85	indiana	indiana	PROPN
inlawrev-18599	1201	86	’s	’s	PART
inlawrev-18599	1201	87	occasional	occasional	ADJ
inlawrev-18599	1201	88	sale	sale	NOUN
inlawrev-18599	1201	89	exemption	exemption	NOUN
inlawrev-18599	1201	90	does	do	AUX
inlawrev-18599	1201	91	not	not	PART
inlawrev-18599	1201	92	apply	apply	VERB
inlawrev-18599	1201	93	to	to	ADP
inlawrev-18599	1201	94	sales	sale	NOUN
inlawrev-18599	1201	95	of	of	ADP
inlawrev-18599	1201	96	rental	rental	ADJ
inlawrev-18599	1201	97	property.410	property.410	NOUN
inlawrev-18599	1201	98	not	not	PART
inlawrev-18599	1201	99	extending	extend	VERB
inlawrev-18599	1201	100	occasional	occasional	ADJ
inlawrev-18599	1201	101	sale	sale	NOUN
inlawrev-18599	1201	102	treatment	treatment	NOUN
inlawrev-18599	1201	103	to	to	ADP
inlawrev-18599	1201	104	certain	certain	ADJ
inlawrev-18599	1201	105	industries	industry	NOUN
inlawrev-18599	1201	106	or	or	CCONJ
inlawrev-18599	1201	107	asset	asset	NOUN
inlawrev-18599	1201	108	types	type	NOUN
inlawrev-18599	1201	109	does	do	AUX
inlawrev-18599	1201	110	not	not	PART
inlawrev-18599	1201	111	appear	appear	VERB
inlawrev-18599	1201	112	rationally	rationally	ADV
inlawrev-18599	1201	113	related	relate	VERB
inlawrev-18599	1201	114	to	to	ADP
inlawrev-18599	1201	115	any	any	DET
inlawrev-18599	1201	116	underlying	underlying	ADJ
inlawrev-18599	1201	117	purposes	purpose	NOUN
inlawrev-18599	1201	118	of	of	ADP
inlawrev-18599	1201	119	the	the	DET
inlawrev-18599	1201	120	occasional	occasional	ADJ
inlawrev-18599	1201	121	sale	sale	NOUN
inlawrev-18599	1201	122	exemption.411	exemption.411	NOUN
inlawrev-18599	1201	123	for	for	ADP
inlawrev-18599	1201	124	example	example	NOUN
inlawrev-18599	1201	125	,	,	PUNCT
inlawrev-18599	1201	126	the	the	DET
inlawrev-18599	1201	127	requirement	requirement	NOUN
inlawrev-18599	1201	128	does	do	AUX
inlawrev-18599	1201	129	not	not	PART
inlawrev-18599	1201	130	appear	appear	VERB
inlawrev-18599	1201	131	related	related	ADJ
inlawrev-18599	1201	132	to	to	ADP
inlawrev-18599	1201	133	administrative	administrative	ADJ
inlawrev-18599	1201	134	practicability	practicability	NOUN
inlawrev-18599	1201	135	(	(	PUNCT
inlawrev-18599	1201	136	or	or	CCONJ
inlawrev-18599	1201	137	lack	lack	NOUN
inlawrev-18599	1201	138	thereof	thereof	ADV
inlawrev-18599	1201	139	)	)	PUNCT
inlawrev-18599	1201	140	,	,	PUNCT
inlawrev-18599	1201	141	ensuring	ensure	VERB
inlawrev-18599	1201	142	previous	previous	ADJ
inlawrev-18599	1201	143	payment	payment	NOUN
inlawrev-18599	1201	144	of	of	ADP
inlawrev-18599	1201	145	sales	sale	NOUN
inlawrev-18599	1201	146	tax	tax	NOUN
inlawrev-18599	1201	147	on	on	ADP
inlawrev-18599	1201	148	the	the	DET
inlawrev-18599	1201	149	transferred	transfer	VERB
inlawrev-18599	1201	150	tpp	tpp	PROPN
inlawrev-18599	1201	151	,	,	PUNCT
inlawrev-18599	1201	152	or	or	CCONJ
inlawrev-18599	1201	153	the	the	DET
inlawrev-18599	1201	154	inappropriateness	inappropriateness	NOUN
inlawrev-18599	1201	155	of	of	ADP
inlawrev-18599	1201	156	taxing	tax	VERB
inlawrev-18599	1201	157	a	a	DET
inlawrev-18599	1201	158	transaction	transaction	NOUN
inlawrev-18599	1201	159	where	where	SCONJ
inlawrev-18599	1201	160	403	403	X
inlawrev-18599	1201	161	.	.	PUNCT
inlawrev-18599	1202	1	see	see	VERB
inlawrev-18599	1202	2	supra	supra	PROPN
inlawrev-18599	1202	3	notes	note	VERB
inlawrev-18599	1202	4	278	278	NUM
inlawrev-18599	1202	5	-	-	SYM
inlawrev-18599	1202	6	98	98	NUM
inlawrev-18599	1202	7	and	and	CCONJ
inlawrev-18599	1202	8	accompanying	accompany	VERB
inlawrev-18599	1202	9	text	text	NOUN
inlawrev-18599	1202	10	.	.	PUNCT
inlawrev-18599	1203	1	404	404	NUM
inlawrev-18599	1203	2	.	.	PUNCT
inlawrev-18599	1204	1	see	see	VERB
inlawrev-18599	1204	2	supra	supra	PROPN
inlawrev-18599	1204	3	part	part	NOUN
inlawrev-18599	1204	4	ii.f	ii.f	NOUN
inlawrev-18599	1204	5	.	.	PUNCT
inlawrev-18599	1205	1	405	405	NUM
inlawrev-18599	1205	2	.	.	PUNCT
inlawrev-18599	1206	1	see	see	VERB
inlawrev-18599	1206	2	supra	supra	PROPN
inlawrev-18599	1206	3	part	part	NOUN
inlawrev-18599	1206	4	ii.f	ii.f	PROPN
inlawrev-18599	1206	5	.	.	PUNCT
inlawrev-18599	1207	1	406	406	NUM
inlawrev-18599	1207	2	.	.	PUNCT
inlawrev-18599	1208	1	see	see	VERB
inlawrev-18599	1208	2	supra	supra	PROPN
inlawrev-18599	1208	3	part	part	NOUN
inlawrev-18599	1208	4	ii.f	ii.f	NOUN
inlawrev-18599	1208	5	.	.	PUNCT
inlawrev-18599	1209	1	407	407	NUM
inlawrev-18599	1209	2	.	.	PUNCT
inlawrev-18599	1210	1	see	see	VERB
inlawrev-18599	1210	2	supra	supra	PROPN
inlawrev-18599	1210	3	part	part	NOUN
inlawrev-18599	1210	4	ii.f	ii.f	NOUN
inlawrev-18599	1210	5	.	.	PUNCT
inlawrev-18599	1211	1	408	408	NUM
inlawrev-18599	1211	2	.	.	PUNCT
inlawrev-18599	1212	1	see	see	VERB
inlawrev-18599	1212	2	supra	supra	PROPN
inlawrev-18599	1212	3	notes	note	VERB
inlawrev-18599	1212	4	279	279	NUM
inlawrev-18599	1212	5	-	-	SYM
inlawrev-18599	1212	6	98	98	NUM
inlawrev-18599	1212	7	and	and	CCONJ
inlawrev-18599	1212	8	accompanying	accompany	VERB
inlawrev-18599	1212	9	text	text	NOUN
inlawrev-18599	1212	10	.	.	PUNCT
inlawrev-18599	1213	1	409	409	NUM
inlawrev-18599	1213	2	.	.	PUNCT
inlawrev-18599	1214	1	see	see	VERB
inlawrev-18599	1214	2	supra	supra	ADJ
inlawrev-18599	1214	3	part	part	NOUN
inlawrev-18599	1214	4	ii.h	ii.h	NOUN
inlawrev-18599	1214	5	.	.	PROPN
inlawrev-18599	1215	1	410	410	NUM
inlawrev-18599	1215	2	.	.	PUNCT
inlawrev-18599	1216	1	see	see	VERB
inlawrev-18599	1216	2	supra	supra	PROPN
inlawrev-18599	1216	3	part	part	PROPN
inlawrev-18599	1216	4	ii.i	ii.i	NOUN
inlawrev-18599	1216	5	.	.	PUNCT
inlawrev-18599	1217	1	411	411	NUM
inlawrev-18599	1217	2	.	.	PUNCT
inlawrev-18599	1218	1	see	see	VERB
inlawrev-18599	1218	2	supra	supra	PROPN
inlawrev-18599	1218	3	notes	note	VERB
inlawrev-18599	1218	4	279	279	NUM
inlawrev-18599	1218	5	-	-	SYM
inlawrev-18599	1218	6	98	98	NUM
inlawrev-18599	1218	7	and	and	CCONJ
inlawrev-18599	1218	8	accompanying	accompany	VERB
inlawrev-18599	1218	9	text	text	NOUN
inlawrev-18599	1218	10	.	.	PUNCT
inlawrev-18599	1219	1	600	600	NUM
inlawrev-18599	1219	2	indiana	indiana	PROPN
inlawrev-18599	1219	3	law	law	NOUN
inlawrev-18599	1219	4	review	review	NOUN
inlawrev-18599	1219	5	[	[	X
inlawrev-18599	1219	6	vol	vol	NOUN
inlawrev-18599	1219	7	.	.	PUNCT
inlawrev-18599	1219	8	48:551	48:551	NUM
inlawrev-18599	1220	1	the	the	DET
inlawrev-18599	1220	2	only	only	ADJ
inlawrev-18599	1220	3	change	change	NOUN
inlawrev-18599	1220	4	is	be	AUX
inlawrev-18599	1220	5	the	the	DET
inlawrev-18599	1220	6	business	business	NOUN
inlawrev-18599	1220	7	owner.412	owner.412	ADJ
inlawrev-18599	1220	8	because	because	SCONJ
inlawrev-18599	1220	9	the	the	DET
inlawrev-18599	1220	10	limitations	limitation	NOUN
inlawrev-18599	1220	11	in	in	ADP
inlawrev-18599	1220	12	illinois	illinois	PROPN
inlawrev-18599	1220	13	(	(	PUNCT
inlawrev-18599	1220	14	not	not	PART
inlawrev-18599	1220	15	extending	extend	VERB
inlawrev-18599	1220	16	occasional	occasional	ADJ
inlawrev-18599	1220	17	sale	sale	NOUN
inlawrev-18599	1220	18	treatment	treatment	NOUN
inlawrev-18599	1220	19	to	to	ADP
inlawrev-18599	1220	20	sales	sale	NOUN
inlawrev-18599	1220	21	made	make	VERB
inlawrev-18599	1220	22	by	by	ADP
inlawrev-18599	1220	23	construction	construction	NOUN
inlawrev-18599	1220	24	contractors	contractor	NOUN
inlawrev-18599	1220	25	or	or	CCONJ
inlawrev-18599	1220	26	real	real	ADJ
inlawrev-18599	1220	27	estate	estate	NOUN
inlawrev-18599	1220	28	developers)413	developers)413	PROPN
inlawrev-18599	1220	29	and	and	CCONJ
inlawrev-18599	1220	30	indiana	indiana	PROPN
inlawrev-18599	1220	31	(	(	PUNCT
inlawrev-18599	1220	32	not	not	PART
inlawrev-18599	1220	33	extending	extend	VERB
inlawrev-18599	1220	34	occasional	occasional	ADJ
inlawrev-18599	1220	35	sale	sale	NOUN
inlawrev-18599	1220	36	treatment	treatment	NOUN
inlawrev-18599	1220	37	to	to	ADP
inlawrev-18599	1220	38	sales	sale	NOUN
inlawrev-18599	1220	39	of	of	ADP
inlawrev-18599	1220	40	rental	rental	ADJ
inlawrev-18599	1220	41	property)414	property)414	NOUN
inlawrev-18599	1220	42	do	do	AUX
inlawrev-18599	1220	43	not	not	PART
inlawrev-18599	1220	44	appear	appear	VERB
inlawrev-18599	1220	45	rationally	rationally	ADV
inlawrev-18599	1220	46	related	relate	VERB
inlawrev-18599	1220	47	to	to	ADP
inlawrev-18599	1220	48	any	any	PRON
inlawrev-18599	1220	49	of	of	ADP
inlawrev-18599	1220	50	the	the	DET
inlawrev-18599	1220	51	underlying	underlie	VERB
inlawrev-18599	1220	52	purposes	purpose	NOUN
inlawrev-18599	1220	53	of	of	ADP
inlawrev-18599	1220	54	the	the	DET
inlawrev-18599	1220	55	occasional	occasional	ADJ
inlawrev-18599	1220	56	sale	sale	NOUN
inlawrev-18599	1220	57	exemption	exemption	NOUN
inlawrev-18599	1220	58	,	,	PUNCT
inlawrev-18599	1220	59	illinois	illinois	PROPN
inlawrev-18599	1220	60	and	and	CCONJ
inlawrev-18599	1220	61	indiana	indiana	PROPN
inlawrev-18599	1220	62	should	should	AUX
inlawrev-18599	1220	63	consider	consider	VERB
inlawrev-18599	1220	64	deleting	delete	VERB
inlawrev-18599	1220	65	such	such	ADJ
inlawrev-18599	1220	66	requirements	requirement	NOUN
inlawrev-18599	1220	67	from	from	ADP
inlawrev-18599	1220	68	their	their	PRON
inlawrev-18599	1220	69	statutes	statute	NOUN
inlawrev-18599	1220	70	and/or	and/or	CCONJ
inlawrev-18599	1220	71	regulations.415	regulations.415	PROPN
inlawrev-18599	1220	72	h.	h.	PROPN
inlawrev-18599	1220	73	category	category	PROPN
inlawrev-18599	1220	74	8	8	NUM
inlawrev-18599	1220	75	:	:	PUNCT
inlawrev-18599	1220	76	seller	seller	NOUN
inlawrev-18599	1220	77	can	can	AUX
inlawrev-18599	1220	78	not	not	PART
inlawrev-18599	1220	79	remain	remain	VERB
inlawrev-18599	1220	80	in	in	ADP
inlawrev-18599	1220	81	same	same	ADJ
inlawrev-18599	1220	82	business	business	NOUN
inlawrev-18599	1220	83	sold	sell	VERB
inlawrev-18599	1220	84	or	or	CCONJ
inlawrev-18599	1220	85	seller	seller	NOUN
inlawrev-18599	1220	86	must	must	AUX
inlawrev-18599	1220	87	cease	cease	VERB
inlawrev-18599	1220	88	conducting	conduct	VERB
inlawrev-18599	1220	89	business	business	NOUN
inlawrev-18599	1220	90	sold	sell	VERB
inlawrev-18599	1220	91	prior	prior	ADV
inlawrev-18599	1220	92	to	to	ADP
inlawrev-18599	1220	93	sale	sale	NOUN
inlawrev-18599	1220	94	(	(	PUNCT
inlawrev-18599	1220	95	missouri	missouri	PROPN
inlawrev-18599	1220	96	,	,	PUNCT
inlawrev-18599	1220	97	wisconsin	wisconsin	PROPN
inlawrev-18599	1220	98	)	)	PUNCT
inlawrev-18599	1220	99	missouri	missouri	PROPN
inlawrev-18599	1220	100	’s	’s	PART
inlawrev-18599	1220	101	occasional	occasional	ADJ
inlawrev-18599	1220	102	sale	sale	NOUN
inlawrev-18599	1220	103	exemption	exemption	NOUN
inlawrev-18599	1220	104	does	do	AUX
inlawrev-18599	1220	105	not	not	PART
inlawrev-18599	1220	106	allow	allow	VERB
inlawrev-18599	1220	107	the	the	DET
inlawrev-18599	1220	108	seller	seller	NOUN
inlawrev-18599	1220	109	to	to	PART
inlawrev-18599	1220	110	remain	remain	VERB
inlawrev-18599	1220	111	in	in	ADP
inlawrev-18599	1220	112	the	the	DET
inlawrev-18599	1220	113	same	same	ADJ
inlawrev-18599	1220	114	business	business	NOUN
inlawrev-18599	1220	115	sold.416	sold.416	PROPN
inlawrev-18599	1220	116	wisconsin	wisconsin	PROPN
inlawrev-18599	1220	117	requires	require	VERB
inlawrev-18599	1220	118	that	that	SCONJ
inlawrev-18599	1220	119	the	the	DET
inlawrev-18599	1220	120	seller	seller	NOUN
inlawrev-18599	1220	121	cease	cease	NOUN
inlawrev-18599	1220	122	conducting	conduct	VERB
inlawrev-18599	1220	123	the	the	DET
inlawrev-18599	1220	124	target	target	NOUN
inlawrev-18599	1220	125	business	business	NOUN
inlawrev-18599	1220	126	prior	prior	ADV
inlawrev-18599	1220	127	to	to	ADP
inlawrev-18599	1220	128	the	the	DET
inlawrev-18599	1220	129	sale.417	sale.417	NOUN
inlawrev-18599	1220	130	what	what	PRON
inlawrev-18599	1220	131	constitutes	constitute	VERB
inlawrev-18599	1220	132	“	"	PUNCT
inlawrev-18599	1220	133	ceasing	cease	VERB
inlawrev-18599	1220	134	business	business	NOUN
inlawrev-18599	1220	135	”	"	PUNCT
inlawrev-18599	1220	136	for	for	ADP
inlawrev-18599	1220	137	this	this	DET
inlawrev-18599	1220	138	purpose	purpose	NOUN
inlawrev-18599	1220	139	is	be	AUX
inlawrev-18599	1220	140	not	not	PART
inlawrev-18599	1220	141	clear	clear	ADJ
inlawrev-18599	1220	142	under	under	ADP
inlawrev-18599	1220	143	wisconsin	wisconsin	PROPN
inlawrev-18599	1220	144	’s	’s	PART
inlawrev-18599	1220	145	regulations.418	regulations.418	PROPN
inlawrev-18599	1220	146	for	for	ADP
inlawrev-18599	1220	147	permitted	permit	VERB
inlawrev-18599	1220	148	sellers	seller	NOUN
inlawrev-18599	1220	149	,	,	PUNCT
inlawrev-18599	1220	150	rhode	rhode	PROPN
inlawrev-18599	1220	151	island	island	NOUN
inlawrev-18599	1220	152	requires	require	VERB
inlawrev-18599	1220	153	that	that	SCONJ
inlawrev-18599	1220	154	the	the	DET
inlawrev-18599	1220	155	“	"	PUNCT
inlawrev-18599	1220	156	sale	sale	NOUN
inlawrev-18599	1220	157	must	must	AUX
inlawrev-18599	1220	158	occur	occur	VERB
inlawrev-18599	1220	159	after	after	SCONJ
inlawrev-18599	1220	160	the	the	DET
inlawrev-18599	1220	161	retail	retail	ADJ
inlawrev-18599	1220	162	business	business	NOUN
inlawrev-18599	1220	163	for	for	ADP
inlawrev-18599	1220	164	which	which	PRON
inlawrev-18599	1220	165	the	the	DET
inlawrev-18599	1220	166	retailer	retailer	NOUN
inlawrev-18599	1220	167	had	have	VERB
inlawrev-18599	1220	168	a	a	DET
inlawrev-18599	1220	169	permit	permit	NOUN
inlawrev-18599	1220	170	has	have	AUX
inlawrev-18599	1220	171	ceased	cease	VERB
inlawrev-18599	1220	172	.	.	PUNCT
inlawrev-18599	1221	1	”419	”419	PROPN
inlawrev-18599	1222	1	missouri	missouri	PROPN
inlawrev-18599	1222	2	’s	’s	PROPN
inlawrev-18599	1222	3	requirement	requirement	NOUN
inlawrev-18599	1222	4	,	,	PUNCT
inlawrev-18599	1222	5	to	to	ADP
inlawrev-18599	1222	6	some	some	DET
inlawrev-18599	1222	7	extent	extent	NOUN
inlawrev-18599	1222	8	,	,	PUNCT
inlawrev-18599	1222	9	is	be	AUX
inlawrev-18599	1222	10	the	the	DET
inlawrev-18599	1222	11	reverse	reverse	NOUN
inlawrev-18599	1222	12	of	of	ADP
inlawrev-18599	1222	13	the	the	DET
inlawrev-18599	1222	14	requirement	requirement	NOUN
inlawrev-18599	1222	15	in	in	ADP
inlawrev-18599	1222	16	some	some	DET
inlawrev-18599	1222	17	states	state	NOUN
inlawrev-18599	1222	18	that	that	PRON
inlawrev-18599	1222	19	compel	compel	VERB
inlawrev-18599	1222	20	the	the	DET
inlawrev-18599	1222	21	buyer	buyer	NOUN
inlawrev-18599	1222	22	to	to	PART
inlawrev-18599	1222	23	continue	continue	VERB
inlawrev-18599	1222	24	operating	operate	VERB
inlawrev-18599	1222	25	the	the	DET
inlawrev-18599	1222	26	purchased	purchase	VERB
inlawrev-18599	1222	27	business	business	NOUN
inlawrev-18599	1222	28	post	post	NOUN
inlawrev-18599	1222	29	-	-	ADJ
inlawrev-18599	1222	30	sale.420	sale.420	ADJ
inlawrev-18599	1222	31	as	as	SCONJ
inlawrev-18599	1222	32	discussed	discuss	VERB
inlawrev-18599	1222	33	above	above	ADV
inlawrev-18599	1222	34	in	in	ADP
inlawrev-18599	1222	35	category	category	NOUN
inlawrev-18599	1222	36	2	2	NUM
inlawrev-18599	1222	37	,	,	PUNCT
inlawrev-18599	1222	38	requiring	require	VERB
inlawrev-18599	1222	39	the	the	DET
inlawrev-18599	1222	40	buyer	buyer	NOUN
inlawrev-18599	1222	41	to	to	PART
inlawrev-18599	1222	42	continue	continue	VERB
inlawrev-18599	1222	43	operating	operate	VERB
inlawrev-18599	1222	44	the	the	DET
inlawrev-18599	1222	45	target	target	NOUN
inlawrev-18599	1222	46	business	business	NOUN
inlawrev-18599	1222	47	rationally	rationally	ADV
inlawrev-18599	1222	48	relates	relate	VERB
inlawrev-18599	1222	49	to	to	ADP
inlawrev-18599	1222	50	the	the	DET
inlawrev-18599	1222	51	underlying	underlying	ADJ
inlawrev-18599	1222	52	purpose	purpose	NOUN
inlawrev-18599	1222	53	of	of	ADP
inlawrev-18599	1222	54	the	the	DET
inlawrev-18599	1222	55	occasional	occasional	ADJ
inlawrev-18599	1222	56	sale	sale	NOUN
inlawrev-18599	1222	57	exemption	exemption	NOUN
inlawrev-18599	1222	58	’s	’s	PART
inlawrev-18599	1222	59	premise	premise	NOUN
inlawrev-18599	1222	60	that	that	SCONJ
inlawrev-18599	1222	61	it	it	PRON
inlawrev-18599	1222	62	is	be	AUX
inlawrev-18599	1222	63	inappropriate	inappropriate	ADJ
inlawrev-18599	1222	64	to	to	PART
inlawrev-18599	1222	65	tax	tax	VERB
inlawrev-18599	1222	66	certain	certain	ADJ
inlawrev-18599	1222	67	transactions	transaction	NOUN
inlawrev-18599	1222	68	,	,	PUNCT
inlawrev-18599	1222	69	including	include	VERB
inlawrev-18599	1222	70	a	a	DET
inlawrev-18599	1222	71	sale	sale	NOUN
inlawrev-18599	1222	72	of	of	ADP
inlawrev-18599	1222	73	a	a	DET
inlawrev-18599	1222	74	business	business	NOUN
inlawrev-18599	1222	75	when	when	SCONJ
inlawrev-18599	1222	76	the	the	DET
inlawrev-18599	1222	77	only	only	ADJ
inlawrev-18599	1222	78	change	change	NOUN
inlawrev-18599	1222	79	is	be	AUX
inlawrev-18599	1222	80	that	that	PRON
inlawrev-18599	1222	81	of	of	ADP
inlawrev-18599	1222	82	ownership.421	ownership.421	ADP
inlawrev-18599	1222	83	however	however	ADV
inlawrev-18599	1222	84	,	,	PUNCT
inlawrev-18599	1222	85	the	the	DET
inlawrev-18599	1222	86	reverse	reverse	NOUN
inlawrev-18599	1222	87	does	do	AUX
inlawrev-18599	1222	88	not	not	PART
inlawrev-18599	1222	89	rationally	rationally	ADV
inlawrev-18599	1222	90	relate	relate	VERB
inlawrev-18599	1222	91	to	to	ADP
inlawrev-18599	1222	92	this	this	DET
inlawrev-18599	1222	93	policy	policy	NOUN
inlawrev-18599	1222	94	purpose	purpose	NOUN
inlawrev-18599	1222	95	.	.	PUNCT
inlawrev-18599	1223	1	notably	notably	ADV
inlawrev-18599	1223	2	,	,	PUNCT
inlawrev-18599	1223	3	it	it	PRON
inlawrev-18599	1223	4	is	be	AUX
inlawrev-18599	1223	5	somewhat	somewhat	ADV
inlawrev-18599	1223	6	unclear	unclear	ADJ
inlawrev-18599	1223	7	whether	whether	SCONJ
inlawrev-18599	1223	8	missouri	missouri	PROPN
inlawrev-18599	1223	9	’s	’s	PART
inlawrev-18599	1223	10	requirements	requirement	NOUN
inlawrev-18599	1223	11	means	mean	VERB
inlawrev-18599	1223	12	(	(	PUNCT
inlawrev-18599	1223	13	1	1	X
inlawrev-18599	1223	14	)	)	PUNCT
inlawrev-18599	1223	15	the	the	DET
inlawrev-18599	1223	16	seller	seller	NOUN
inlawrev-18599	1223	17	can	can	AUX
inlawrev-18599	1223	18	not	not	PART
inlawrev-18599	1223	19	operate	operate	VERB
inlawrev-18599	1223	20	a	a	DET
inlawrev-18599	1223	21	new	new	ADJ
inlawrev-18599	1223	22	business	business	NOUN
inlawrev-18599	1223	23	that	that	PRON
inlawrev-18599	1223	24	is	be	AUX
inlawrev-18599	1223	25	similar	similar	ADJ
inlawrev-18599	1223	26	to	to	ADP
inlawrev-18599	1223	27	the	the	DET
inlawrev-18599	1223	28	business	business	NOUN
inlawrev-18599	1223	29	sold	sell	VERB
inlawrev-18599	1223	30	in	in	ADP
inlawrev-18599	1223	31	the	the	DET
inlawrev-18599	1223	32	asset	asset	NOUN
inlawrev-18599	1223	33	sale	sale	NOUN
inlawrev-18599	1223	34	(	(	PUNCT
inlawrev-18599	1223	35	i.e.	i.e.	X
inlawrev-18599	1223	36	,	,	PUNCT
inlawrev-18599	1223	37	asset	asset	NOUN
inlawrev-18599	1223	38	sale	sale	NOUN
inlawrev-18599	1223	39	involves	involve	VERB
inlawrev-18599	1223	40	the	the	DET
inlawrev-18599	1223	41	sale	sale	NOUN
inlawrev-18599	1223	42	of	of	ADP
inlawrev-18599	1223	43	a	a	DET
inlawrev-18599	1223	44	coffee	coffee	NOUN
inlawrev-18599	1223	45	shop	shop	NOUN
inlawrev-18599	1223	46	and	and	CCONJ
inlawrev-18599	1223	47	seller	seller	NOUN
inlawrev-18599	1223	48	can	can	AUX
inlawrev-18599	1223	49	not	not	PART
inlawrev-18599	1223	50	form	form	VERB
inlawrev-18599	1223	51	a	a	DET
inlawrev-18599	1223	52	new	new	ADJ
inlawrev-18599	1223	53	business	business	NOUN
inlawrev-18599	1223	54	in	in	ADP
inlawrev-18599	1223	55	the	the	DET
inlawrev-18599	1223	56	future	future	NOUN
inlawrev-18599	1223	57	that	that	PRON
inlawrev-18599	1223	58	operates	operate	VERB
inlawrev-18599	1223	59	a	a	DET
inlawrev-18599	1223	60	coffee	coffee	NOUN
inlawrev-18599	1223	61	shop	shop	NOUN
inlawrev-18599	1223	62	)	)	PUNCT
inlawrev-18599	1223	63	;	;	PUNCT
inlawrev-18599	1223	64	or	or	CCONJ
inlawrev-18599	1223	65	(	(	PUNCT
inlawrev-18599	1223	66	2	2	X
inlawrev-18599	1223	67	)	)	PUNCT
inlawrev-18599	1223	68	the	the	DET
inlawrev-18599	1223	69	seller	seller	NOUN
inlawrev-18599	1223	70	can	can	AUX
inlawrev-18599	1223	71	not	not	PART
inlawrev-18599	1223	72	continue	continue	VERB
inlawrev-18599	1223	73	as	as	ADP
inlawrev-18599	1223	74	an	an	DET
inlawrev-18599	1223	75	owner	owner	NOUN
inlawrev-18599	1223	76	in	in	ADP
inlawrev-18599	1223	77	the	the	DET
inlawrev-18599	1223	78	target	target	NOUN
inlawrev-18599	1223	79	business	business	NOUN
inlawrev-18599	1223	80	post	post	NOUN
inlawrev-18599	1223	81	-	-	PROPN
inlawrev-18599	1223	82	sale.422	sale.422	NOUN
inlawrev-18599	1223	83	however	however	ADV
inlawrev-18599	1223	84	,	,	PUNCT
inlawrev-18599	1223	85	under	under	ADP
inlawrev-18599	1223	86	either	either	DET
inlawrev-18599	1223	87	interpretation	interpretation	NOUN
inlawrev-18599	1223	88	,	,	PUNCT
inlawrev-18599	1223	89	missouri	missouri	PROPN
inlawrev-18599	1223	90	’s	’s	PART
inlawrev-18599	1223	91	requirement	requirement	NOUN
inlawrev-18599	1223	92	does	do	AUX
inlawrev-18599	1223	93	not	not	PART
inlawrev-18599	1223	94	rationally	rationally	ADV
inlawrev-18599	1223	95	relate	relate	VERB
inlawrev-18599	1223	96	to	to	ADP
inlawrev-18599	1223	97	an	an	DET
inlawrev-18599	1223	98	412	412	NUM
inlawrev-18599	1223	99	.	.	PUNCT
inlawrev-18599	1224	1	see	see	VERB
inlawrev-18599	1224	2	supra	supra	PROPN
inlawrev-18599	1224	3	notes	note	VERB
inlawrev-18599	1224	4	279	279	NUM
inlawrev-18599	1224	5	-	-	SYM
inlawrev-18599	1224	6	98	98	NUM
inlawrev-18599	1224	7	and	and	CCONJ
inlawrev-18599	1224	8	accompanying	accompany	VERB
inlawrev-18599	1224	9	text	text	NOUN
inlawrev-18599	1224	10	.	.	PUNCT
inlawrev-18599	1225	1	but	but	CCONJ
inlawrev-18599	1225	2	see	see	VERB
inlawrev-18599	1225	3	supra	supra	PROPN
inlawrev-18599	1225	4	note	note	PROPN
inlawrev-18599	1225	5	36	36	NUM
inlawrev-18599	1225	6	and	and	CCONJ
inlawrev-18599	1225	7	accompanying	accompany	VERB
inlawrev-18599	1225	8	text	text	NOUN
inlawrev-18599	1225	9	regarding	regard	VERB
inlawrev-18599	1225	10	the	the	DET
inlawrev-18599	1225	11	occasional	occasional	ADJ
inlawrev-18599	1225	12	sale	sale	NOUN
inlawrev-18599	1225	13	exemption	exemption	NOUN
inlawrev-18599	1225	14	generally	generally	ADV
inlawrev-18599	1225	15	not	not	PART
inlawrev-18599	1225	16	extending	extend	VERB
inlawrev-18599	1225	17	to	to	ADP
inlawrev-18599	1225	18	motor	motor	NOUN
inlawrev-18599	1225	19	vehicles	vehicle	NOUN
inlawrev-18599	1225	20	and	and	CCONJ
inlawrev-18599	1225	21	other	other	ADJ
inlawrev-18599	1225	22	titled	title	VERB
inlawrev-18599	1225	23	assets	asset	NOUN
inlawrev-18599	1225	24	.	.	PUNCT
inlawrev-18599	1226	1	excluding	exclude	VERB
inlawrev-18599	1226	2	motor	motor	NOUN
inlawrev-18599	1226	3	vehicles	vehicle	NOUN
inlawrev-18599	1226	4	and	and	CCONJ
inlawrev-18599	1226	5	other	other	ADJ
inlawrev-18599	1226	6	titled	title	VERB
inlawrev-18599	1226	7	assets	asset	NOUN
inlawrev-18599	1226	8	from	from	ADP
inlawrev-18599	1226	9	occasional	occasional	ADJ
inlawrev-18599	1226	10	sale	sale	NOUN
inlawrev-18599	1226	11	treatment	treatment	NOUN
inlawrev-18599	1226	12	is	be	AUX
inlawrev-18599	1226	13	arguably	arguably	ADV
inlawrev-18599	1226	14	different	different	ADJ
inlawrev-18599	1226	15	from	from	ADP
inlawrev-18599	1226	16	the	the	DET
inlawrev-18599	1226	17	rules	rule	NOUN
inlawrev-18599	1226	18	discussed	discuss	VERB
inlawrev-18599	1226	19	in	in	ADP
inlawrev-18599	1226	20	category	category	NOUN
inlawrev-18599	1226	21	7	7	NUM
inlawrev-18599	1226	22	related	relate	VERB
inlawrev-18599	1226	23	to	to	ADP
inlawrev-18599	1226	24	illinois	illinois	PROPN
inlawrev-18599	1226	25	and	and	CCONJ
inlawrev-18599	1226	26	indiana	indiana	PROPN
inlawrev-18599	1226	27	.	.	PUNCT
inlawrev-18599	1227	1	imposing	impose	VERB
inlawrev-18599	1227	2	tax	tax	NOUN
inlawrev-18599	1227	3	on	on	ADP
inlawrev-18599	1227	4	motor	motor	NOUN
inlawrev-18599	1227	5	vehicles	vehicle	NOUN
inlawrev-18599	1227	6	and	and	CCONJ
inlawrev-18599	1227	7	other	other	ADJ
inlawrev-18599	1227	8	titled	title	VERB
inlawrev-18599	1227	9	assets	asset	NOUN
inlawrev-18599	1227	10	is	be	AUX
inlawrev-18599	1227	11	rationally	rationally	ADV
inlawrev-18599	1227	12	related	relate	VERB
inlawrev-18599	1227	13	to	to	ADP
inlawrev-18599	1227	14	the	the	DET
inlawrev-18599	1227	15	underlying	underlying	ADJ
inlawrev-18599	1227	16	purpose	purpose	NOUN
inlawrev-18599	1227	17	of	of	ADP
inlawrev-18599	1227	18	administrative	administrative	ADJ
inlawrev-18599	1227	19	practicability	practicability	NOUN
inlawrev-18599	1227	20	of	of	ADP
inlawrev-18599	1227	21	ensuring	ensure	VERB
inlawrev-18599	1227	22	title	title	NOUN
inlawrev-18599	1227	23	gets	get	AUX
inlawrev-18599	1227	24	transferred	transfer	VERB
inlawrev-18599	1227	25	in	in	ADP
inlawrev-18599	1227	26	the	the	DET
inlawrev-18599	1227	27	name	name	NOUN
inlawrev-18599	1227	28	of	of	ADP
inlawrev-18599	1227	29	the	the	DET
inlawrev-18599	1227	30	new	new	ADJ
inlawrev-18599	1227	31	owner	owner	NOUN
inlawrev-18599	1227	32	.	.	PUNCT
inlawrev-18599	1228	1	413	413	NUM
inlawrev-18599	1228	2	.	.	PUNCT
inlawrev-18599	1229	1	see	see	VERB
inlawrev-18599	1229	2	supra	supra	ADJ
inlawrev-18599	1229	3	part	part	NOUN
inlawrev-18599	1229	4	ii.h	ii.h	NOUN
inlawrev-18599	1229	5	.	.	PUNCT
inlawrev-18599	1230	1	414	414	NUM
inlawrev-18599	1230	2	.	.	PUNCT
inlawrev-18599	1231	1	see	see	VERB
inlawrev-18599	1231	2	supra	supra	PROPN
inlawrev-18599	1231	3	part	part	PROPN
inlawrev-18599	1231	4	ii.i	ii.i	NOUN
inlawrev-18599	1231	5	.	.	PUNCT
inlawrev-18599	1232	1	415	415	NUM
inlawrev-18599	1232	2	.	.	PUNCT
inlawrev-18599	1233	1	see	see	VERB
inlawrev-18599	1233	2	supra	supra	PROPN
inlawrev-18599	1233	3	notes	note	VERB
inlawrev-18599	1233	4	278	278	NUM
inlawrev-18599	1233	5	-	-	SYM
inlawrev-18599	1233	6	98	98	NUM
inlawrev-18599	1233	7	and	and	CCONJ
inlawrev-18599	1233	8	accompanying	accompany	VERB
inlawrev-18599	1233	9	text	text	NOUN
inlawrev-18599	1233	10	.	.	PUNCT
inlawrev-18599	1234	1	416	416	X
inlawrev-18599	1234	2	.	.	PUNCT
inlawrev-18599	1235	1	see	see	VERB
inlawrev-18599	1235	2	supra	supra	PROPN
inlawrev-18599	1235	3	part	part	NOUN
inlawrev-18599	1235	4	ii.u	ii.u	NOUN
inlawrev-18599	1235	5	.	.	PUNCT
inlawrev-18599	1236	1	417	417	X
inlawrev-18599	1236	2	.	.	PUNCT
inlawrev-18599	1237	1	see	see	VERB
inlawrev-18599	1237	2	supra	supra	PROPN
inlawrev-18599	1237	3	part	part	NOUN
inlawrev-18599	1237	4	ii.u	ii.u	NOUN
inlawrev-18599	1237	5	.	.	PUNCT
inlawrev-18599	1238	1	418	418	NUM
inlawrev-18599	1238	2	.	.	PUNCT
inlawrev-18599	1239	1	see	see	VERB
inlawrev-18599	1239	2	wis	wis	PROPN
inlawrev-18599	1239	3	.	.	PUNCT
inlawrev-18599	1240	1	admin	admin	PROPN
inlawrev-18599	1240	2	.	.	PUNCT
inlawrev-18599	1240	3	code	code	PROPN
inlawrev-18599	1240	4	tax	tax	NOUN
inlawrev-18599	1240	5	§	§	PROPN
inlawrev-18599	1240	6	11.34(3)(a	11.34(3)(a	NUM
inlawrev-18599	1240	7	)	)	PUNCT
inlawrev-18599	1240	8	(	(	PUNCT
inlawrev-18599	1240	9	2014	2014	NUM
inlawrev-18599	1240	10	)	)	PUNCT
inlawrev-18599	1240	11	.	.	PUNCT
inlawrev-18599	1241	1	419	419	NUM
inlawrev-18599	1241	2	.	.	PUNCT
inlawrev-18599	1242	1	see	see	VERB
inlawrev-18599	1242	2	supra	supra	PROPN
inlawrev-18599	1242	3	part	part	NOUN
inlawrev-18599	1242	4	ii.q	ii.q	ADJ
inlawrev-18599	1242	5	.	.	PUNCT
inlawrev-18599	1243	1	420	420	NUM
inlawrev-18599	1243	2	.	.	PUNCT
inlawrev-18599	1244	1	see	see	VERB
inlawrev-18599	1244	2	supra	supra	PROPN
inlawrev-18599	1244	3	part	part	NOUN
inlawrev-18599	1244	4	iii.b	iii.b	PROPN
inlawrev-18599	1244	5	.	.	PUNCT
inlawrev-18599	1244	6	421	421	NUM
inlawrev-18599	1244	7	.	.	PUNCT
inlawrev-18599	1245	1	see	see	VERB
inlawrev-18599	1245	2	supra	supra	PROPN
inlawrev-18599	1245	3	notes	note	VERB
inlawrev-18599	1245	4	278	278	NUM
inlawrev-18599	1245	5	-	-	SYM
inlawrev-18599	1245	6	98	98	NUM
inlawrev-18599	1245	7	and	and	CCONJ
inlawrev-18599	1245	8	accompanying	accompany	VERB
inlawrev-18599	1245	9	text	text	NOUN
inlawrev-18599	1245	10	.	.	PUNCT
inlawrev-18599	1246	1	422	422	NUM
inlawrev-18599	1246	2	.	.	PUNCT
inlawrev-18599	1247	1	see	see	VERB
inlawrev-18599	1247	2	supra	supra	PROPN
inlawrev-18599	1247	3	part	part	PROPN
inlawrev-18599	1247	4	ii.m	ii.m	PROPN
inlawrev-18599	1247	5	.	.	PUNCT
inlawrev-18599	1248	1	2015	2015	NUM
inlawrev-18599	1248	2	]	]	PUNCT
inlawrev-18599	1248	3	asset	asset	NOUN
inlawrev-18599	1248	4	acquisitions	acquisition	NOUN
inlawrev-18599	1248	5	601	601	NUM
inlawrev-18599	1248	6	underlying	underlie	VERB
inlawrev-18599	1248	7	policy	policy	NOUN
inlawrev-18599	1248	8	rationale	rationale	NOUN
inlawrev-18599	1248	9	for	for	ADP
inlawrev-18599	1248	10	the	the	DET
inlawrev-18599	1248	11	occasional	occasional	ADJ
inlawrev-18599	1248	12	sale	sale	NOUN
inlawrev-18599	1248	13	exemption	exemption	NOUN
inlawrev-18599	1248	14	.	.	PUNCT
inlawrev-18599	1249	1	why	why	SCONJ
inlawrev-18599	1249	2	should	should	AUX
inlawrev-18599	1249	3	it	it	PRON
inlawrev-18599	1249	4	matter	matter	VERB
inlawrev-18599	1249	5	what	what	PRON
inlawrev-18599	1249	6	future	future	ADJ
inlawrev-18599	1249	7	endeavors	endeavor	NOUN
inlawrev-18599	1249	8	the	the	DET
inlawrev-18599	1249	9	seller	seller	NOUN
inlawrev-18599	1249	10	engages	engage	VERB
inlawrev-18599	1249	11	in	in	ADP
inlawrev-18599	1249	12	post	post	ADJ
inlawrev-18599	1249	13	-	-	NOUN
inlawrev-18599	1249	14	sale	sale	NOUN
inlawrev-18599	1249	15	?	?	PUNCT
inlawrev-18599	1250	1	why	why	SCONJ
inlawrev-18599	1250	2	should	should	AUX
inlawrev-18599	1250	3	it	it	PRON
inlawrev-18599	1250	4	matter	matter	VERB
inlawrev-18599	1250	5	if	if	SCONJ
inlawrev-18599	1250	6	the	the	DET
inlawrev-18599	1250	7	seller	seller	NOUN
inlawrev-18599	1250	8	continues	continue	VERB
inlawrev-18599	1250	9	to	to	PART
inlawrev-18599	1250	10	have	have	VERB
inlawrev-18599	1250	11	a	a	DET
inlawrev-18599	1250	12	role	role	NOUN
inlawrev-18599	1250	13	in	in	ADP
inlawrev-18599	1250	14	the	the	DET
inlawrev-18599	1250	15	target	target	NOUN
inlawrev-18599	1250	16	business	business	NOUN
inlawrev-18599	1250	17	post	post	NOUN
inlawrev-18599	1250	18	-	-	NOUN
inlawrev-18599	1250	19	sale	sale	NOUN
inlawrev-18599	1250	20	?	?	PUNCT
inlawrev-18599	1251	1	indeed	indeed	ADV
inlawrev-18599	1251	2	,	,	PUNCT
inlawrev-18599	1251	3	it	it	PRON
inlawrev-18599	1251	4	would	would	AUX
inlawrev-18599	1251	5	not	not	PART
inlawrev-18599	1251	6	be	be	AUX
inlawrev-18599	1251	7	uncommon	uncommon	ADJ
inlawrev-18599	1251	8	for	for	SCONJ
inlawrev-18599	1251	9	the	the	DET
inlawrev-18599	1251	10	business	business	NOUN
inlawrev-18599	1251	11	deal	deal	NOUN
inlawrev-18599	1251	12	to	to	PART
inlawrev-18599	1251	13	involve	involve	VERB
inlawrev-18599	1251	14	the	the	DET
inlawrev-18599	1251	15	seller	seller	NOUN
inlawrev-18599	1251	16	remaining	remain	VERB
inlawrev-18599	1251	17	a	a	DET
inlawrev-18599	1251	18	partial	partial	ADJ
inlawrev-18599	1251	19	owner	owner	NOUN
inlawrev-18599	1251	20	or	or	CCONJ
inlawrev-18599	1251	21	as	as	ADP
inlawrev-18599	1251	22	a	a	DET
inlawrev-18599	1251	23	consultant	consultant	NOUN
inlawrev-18599	1251	24	after	after	ADP
inlawrev-18599	1251	25	the	the	DET
inlawrev-18599	1251	26	asset	asset	NOUN
inlawrev-18599	1251	27	sale.423	sale.423	NOUN
inlawrev-18599	1251	28	because	because	SCONJ
inlawrev-18599	1251	29	missouri	missouri	PROPN
inlawrev-18599	1251	30	’s	’s	PART
inlawrev-18599	1251	31	rule	rule	NOUN
inlawrev-18599	1251	32	does	do	AUX
inlawrev-18599	1251	33	not	not	PART
inlawrev-18599	1251	34	rationally	rationally	ADV
inlawrev-18599	1251	35	relate	relate	VERB
inlawrev-18599	1251	36	to	to	ADP
inlawrev-18599	1251	37	an	an	DET
inlawrev-18599	1251	38	underlying	underlie	VERB
inlawrev-18599	1251	39	policy	policy	NOUN
inlawrev-18599	1251	40	for	for	ADP
inlawrev-18599	1251	41	the	the	DET
inlawrev-18599	1251	42	occasional	occasional	ADJ
inlawrev-18599	1251	43	sale	sale	NOUN
inlawrev-18599	1251	44	exemption	exemption	NOUN
inlawrev-18599	1251	45	and	and	CCONJ
inlawrev-18599	1251	46	is	be	AUX
inlawrev-18599	1251	47	not	not	PART
inlawrev-18599	1251	48	workable	workable	ADJ
inlawrev-18599	1251	49	in	in	ADP
inlawrev-18599	1251	50	practice	practice	NOUN
inlawrev-18599	1251	51	with	with	ADP
inlawrev-18599	1251	52	respect	respect	NOUN
inlawrev-18599	1251	53	to	to	ADP
inlawrev-18599	1251	54	some	some	DET
inlawrev-18599	1251	55	asset	asset	NOUN
inlawrev-18599	1251	56	sales	sale	NOUN
inlawrev-18599	1251	57	,	,	PUNCT
inlawrev-18599	1251	58	missouri	missouri	PROPN
inlawrev-18599	1251	59	should	should	AUX
inlawrev-18599	1251	60	consider	consider	VERB
inlawrev-18599	1251	61	amending	amend	VERB
inlawrev-18599	1251	62	its	its	PRON
inlawrev-18599	1251	63	statute	statute	NOUN
inlawrev-18599	1251	64	and/or	and/or	CCONJ
inlawrev-18599	1251	65	regulations	regulation	NOUN
inlawrev-18599	1251	66	to	to	PART
inlawrev-18599	1251	67	delete	delete	VERB
inlawrev-18599	1251	68	the	the	DET
inlawrev-18599	1251	69	requirement.424	requirement.424	NOUN
inlawrev-18599	1251	70	while	while	SCONJ
inlawrev-18599	1251	71	wisconsin	wisconsin	PROPN
inlawrev-18599	1251	72	and	and	CCONJ
inlawrev-18599	1251	73	rhode	rhode	PROPN
inlawrev-18599	1251	74	island	island	NOUN
inlawrev-18599	1251	75	do	do	AUX
inlawrev-18599	1251	76	not	not	PART
inlawrev-18599	1251	77	seem	seem	VERB
inlawrev-18599	1251	78	to	to	PART
inlawrev-18599	1251	79	preclude	preclude	VERB
inlawrev-18599	1251	80	the	the	DET
inlawrev-18599	1251	81	seller	seller	NOUN
inlawrev-18599	1251	82	from	from	ADP
inlawrev-18599	1251	83	remaining	remain	VERB
inlawrev-18599	1251	84	in	in	ADP
inlawrev-18599	1251	85	the	the	DET
inlawrev-18599	1251	86	business	business	NOUN
inlawrev-18599	1251	87	post	post	NOUN
inlawrev-18599	1251	88	-	-	ADJ
inlawrev-18599	1251	89	sale	sale	NOUN
inlawrev-18599	1251	90	like	like	ADP
inlawrev-18599	1251	91	missouri	missouri	PROPN
inlawrev-18599	1251	92	,	,	PUNCT
inlawrev-18599	1251	93	they	they	PRON
inlawrev-18599	1251	94	do	do	AUX
inlawrev-18599	1251	95	require	require	VERB
inlawrev-18599	1251	96	the	the	DET
inlawrev-18599	1251	97	seller	seller	NOUN
inlawrev-18599	1251	98	to	to	PART
inlawrev-18599	1251	99	cease	cease	VERB
inlawrev-18599	1251	100	conducting	conduct	VERB
inlawrev-18599	1251	101	business	business	NOUN
inlawrev-18599	1251	102	prior	prior	ADV
inlawrev-18599	1251	103	to	to	ADP
inlawrev-18599	1251	104	the	the	DET
inlawrev-18599	1251	105	sale	sale	NOUN
inlawrev-18599	1251	106	of	of	ADP
inlawrev-18599	1251	107	the	the	DET
inlawrev-18599	1251	108	target	target	NOUN
inlawrev-18599	1251	109	business.425	business.425	NOUN
inlawrev-18599	1251	110	if	if	SCONJ
inlawrev-18599	1251	111	the	the	DET
inlawrev-18599	1251	112	seller	seller	NOUN
inlawrev-18599	1251	113	holds	hold	VERB
inlawrev-18599	1251	114	a	a	DET
inlawrev-18599	1251	115	sales	sale	NOUN
inlawrev-18599	1251	116	tax	tax	NOUN
inlawrev-18599	1251	117	permit	permit	NOUN
inlawrev-18599	1251	118	,	,	PUNCT
inlawrev-18599	1251	119	surrendering	surrender	VERB
inlawrev-18599	1251	120	the	the	DET
inlawrev-18599	1251	121	sales	sale	NOUN
inlawrev-18599	1251	122	tax	tax	NOUN
inlawrev-18599	1251	123	permit	permit	NOUN
inlawrev-18599	1251	124	prior	prior	ADV
inlawrev-18599	1251	125	to	to	ADP
inlawrev-18599	1251	126	sale	sale	NOUN
inlawrev-18599	1251	127	would	would	AUX
inlawrev-18599	1251	128	likely	likely	ADV
inlawrev-18599	1251	129	satisfy	satisfy	VERB
inlawrev-18599	1251	130	this	this	PRON
inlawrev-18599	1251	131	requirement.426	requirement.426	INTJ
inlawrev-18599	1251	132	this	this	DET
inlawrev-18599	1251	133	requirement	requirement	NOUN
inlawrev-18599	1251	134	in	in	ADP
inlawrev-18599	1251	135	wisconsin	wisconsin	PROPN
inlawrev-18599	1251	136	and	and	CCONJ
inlawrev-18599	1251	137	rhode	rhode	PROPN
inlawrev-18599	1251	138	island	island	NOUN
inlawrev-18599	1251	139	seems	seem	VERB
inlawrev-18599	1251	140	to	to	PART
inlawrev-18599	1251	141	relate	relate	VERB
inlawrev-18599	1251	142	,	,	PUNCT
inlawrev-18599	1251	143	albeit	albeit	SCONJ
inlawrev-18599	1251	144	tenuously	tenuously	ADV
inlawrev-18599	1251	145	,	,	PUNCT
inlawrev-18599	1251	146	to	to	ADP
inlawrev-18599	1251	147	the	the	DET
inlawrev-18599	1251	148	rationale	rationale	NOUN
inlawrev-18599	1251	149	of	of	ADP
inlawrev-18599	1251	150	the	the	DET
inlawrev-18599	1251	151	occasional	occasional	ADJ
inlawrev-18599	1251	152	sale	sale	NOUN
inlawrev-18599	1251	153	exemption	exemption	NOUN
inlawrev-18599	1251	154	not	not	PART
inlawrev-18599	1251	155	applying	apply	VERB
inlawrev-18599	1251	156	to	to	ADP
inlawrev-18599	1251	157	the	the	DET
inlawrev-18599	1251	158	sale	sale	NOUN
inlawrev-18599	1251	159	of	of	ADP
inlawrev-18599	1251	160	a	a	DET
inlawrev-18599	1251	161	business	business	NOUN
inlawrev-18599	1251	162	when	when	SCONJ
inlawrev-18599	1251	163	the	the	DET
inlawrev-18599	1251	164	only	only	ADJ
inlawrev-18599	1251	165	change	change	NOUN
inlawrev-18599	1251	166	is	be	AUX
inlawrev-18599	1251	167	ownership.427	ownership.427	NOUN
inlawrev-18599	1251	168	that	that	PRON
inlawrev-18599	1251	169	is	be	AUX
inlawrev-18599	1251	170	,	,	PUNCT
inlawrev-18599	1251	171	requiring	require	VERB
inlawrev-18599	1251	172	the	the	DET
inlawrev-18599	1251	173	seller	seller	NOUN
inlawrev-18599	1251	174	to	to	PART
inlawrev-18599	1251	175	cease	cease	VERB
inlawrev-18599	1251	176	business	business	NOUN
inlawrev-18599	1251	177	operations	operation	NOUN
inlawrev-18599	1251	178	means	mean	VERB
inlawrev-18599	1251	179	that	that	SCONJ
inlawrev-18599	1251	180	the	the	DET
inlawrev-18599	1251	181	purchaser	purchaser	NOUN
inlawrev-18599	1251	182	will	will	AUX
inlawrev-18599	1251	183	begin	begin	VERB
inlawrev-18599	1251	184	operations	operation	NOUN
inlawrev-18599	1251	185	,	,	PUNCT
inlawrev-18599	1251	186	thus	thus	ADV
inlawrev-18599	1251	187	signifying	signify	VERB
inlawrev-18599	1251	188	the	the	DET
inlawrev-18599	1251	189	change	change	NOUN
inlawrev-18599	1251	190	in	in	ADP
inlawrev-18599	1251	191	ownership	ownership	NOUN
inlawrev-18599	1251	192	.	.	PUNCT
inlawrev-18599	1252	1	in	in	ADP
inlawrev-18599	1252	2	practice	practice	NOUN
inlawrev-18599	1252	3	,	,	PUNCT
inlawrev-18599	1252	4	the	the	DET
inlawrev-18599	1252	5	requirement	requirement	NOUN
inlawrev-18599	1252	6	should	should	AUX
inlawrev-18599	1252	7	not	not	PART
inlawrev-18599	1252	8	pose	pose	VERB
inlawrev-18599	1252	9	a	a	DET
inlawrev-18599	1252	10	problem	problem	NOUN
inlawrev-18599	1252	11	because	because	SCONJ
inlawrev-18599	1252	12	the	the	DET
inlawrev-18599	1252	13	point	point	NOUN
inlawrev-18599	1252	14	of	of	ADP
inlawrev-18599	1252	15	an	an	DET
inlawrev-18599	1252	16	asset	asset	NOUN
inlawrev-18599	1252	17	sale	sale	NOUN
inlawrev-18599	1252	18	is	be	AUX
inlawrev-18599	1252	19	for	for	SCONJ
inlawrev-18599	1252	20	the	the	DET
inlawrev-18599	1252	21	seller	seller	NOUN
inlawrev-18599	1252	22	to	to	PART
inlawrev-18599	1252	23	sell	sell	VERB
inlawrev-18599	1252	24	the	the	DET
inlawrev-18599	1252	25	business	business	NOUN
inlawrev-18599	1252	26	and	and	CCONJ
inlawrev-18599	1252	27	for	for	SCONJ
inlawrev-18599	1252	28	the	the	DET
inlawrev-18599	1252	29	buyer	buyer	NOUN
inlawrev-18599	1252	30	to	to	PART
inlawrev-18599	1252	31	operate	operate	VERB
inlawrev-18599	1252	32	it	it	PRON
inlawrev-18599	1252	33	post	post	ADJ
inlawrev-18599	1252	34	-	-	NOUN
inlawrev-18599	1252	35	sale	sale	NOUN
inlawrev-18599	1252	36	.	.	PUNCT
inlawrev-18599	1253	1	the	the	DET
inlawrev-18599	1253	2	evidence	evidence	NOUN
inlawrev-18599	1253	3	deemed	deem	VERB
inlawrev-18599	1253	4	sufficient	sufficient	ADJ
inlawrev-18599	1253	5	to	to	PART
inlawrev-18599	1253	6	satisfy	satisfy	VERB
inlawrev-18599	1253	7	the	the	DET
inlawrev-18599	1253	8	rule	rule	NOUN
inlawrev-18599	1253	9	presents	present	VERB
inlawrev-18599	1253	10	a	a	DET
inlawrev-18599	1253	11	difficulty	difficulty	NOUN
inlawrev-18599	1253	12	with	with	ADP
inlawrev-18599	1253	13	this	this	DET
inlawrev-18599	1253	14	requirement	requirement	NOUN
inlawrev-18599	1253	15	,	,	PUNCT
inlawrev-18599	1253	16	though	though	ADV
inlawrev-18599	1253	17	.	.	PUNCT
inlawrev-18599	1254	1	can	can	AUX
inlawrev-18599	1254	2	the	the	DET
inlawrev-18599	1254	3	executed	execute	VERB
inlawrev-18599	1254	4	asset	asset	NOUN
inlawrev-18599	1254	5	purchase	purchase	NOUN
inlawrev-18599	1254	6	agreement	agreement	NOUN
inlawrev-18599	1254	7	satisfy	satisfy	VERB
inlawrev-18599	1254	8	the	the	DET
inlawrev-18599	1254	9	requirement	requirement	NOUN
inlawrev-18599	1254	10	?	?	PUNCT
inlawrev-18599	1255	1	is	be	AUX
inlawrev-18599	1255	2	it	it	PRON
inlawrev-18599	1255	3	required	require	VERB
inlawrev-18599	1255	4	that	that	SCONJ
inlawrev-18599	1255	5	the	the	DET
inlawrev-18599	1255	6	seller	seller	NOUN
inlawrev-18599	1255	7	surrender	surrender	VERB
inlawrev-18599	1255	8	his	his	PRON
inlawrev-18599	1255	9	sales	sale	NOUN
inlawrev-18599	1255	10	tax	tax	NOUN
inlawrev-18599	1255	11	permit	permit	NOUN
inlawrev-18599	1255	12	?	?	PUNCT
inlawrev-18599	1256	1	how	how	SCONJ
inlawrev-18599	1256	2	is	be	AUX
inlawrev-18599	1256	3	the	the	DET
inlawrev-18599	1256	4	requirement	requirement	NOUN
inlawrev-18599	1256	5	workable	workable	ADJ
inlawrev-18599	1256	6	if	if	SCONJ
inlawrev-18599	1256	7	the	the	DET
inlawrev-18599	1256	8	seller	seller	NOUN
inlawrev-18599	1256	9	is	be	AUX
inlawrev-18599	1256	10	operating	operate	VERB
inlawrev-18599	1256	11	the	the	DET
inlawrev-18599	1256	12	business	business	NOUN
inlawrev-18599	1256	13	up	up	ADP
inlawrev-18599	1256	14	until	until	ADP
inlawrev-18599	1256	15	the	the	DET
inlawrev-18599	1256	16	time	time	NOUN
inlawrev-18599	1256	17	of	of	ADP
inlawrev-18599	1256	18	sale	sale	NOUN
inlawrev-18599	1256	19	?	?	PUNCT
inlawrev-18599	1257	1	what	what	PRON
inlawrev-18599	1257	2	if	if	SCONJ
inlawrev-18599	1257	3	the	the	DET
inlawrev-18599	1257	4	sold	sell	VERB
inlawrev-18599	1257	5	business	business	NOUN
inlawrev-18599	1257	6	is	be	AUX
inlawrev-18599	1257	7	a	a	DET
inlawrev-18599	1257	8	service	service	NOUN
inlawrev-18599	1257	9	business	business	NOUN
inlawrev-18599	1257	10	not	not	PART
inlawrev-18599	1257	11	requiring	require	VERB
inlawrev-18599	1257	12	a	a	DET
inlawrev-18599	1257	13	sales	sale	NOUN
inlawrev-18599	1257	14	tax	tax	NOUN
inlawrev-18599	1257	15	permit	permit	NOUN
inlawrev-18599	1257	16	?	?	PUNCT
inlawrev-18599	1258	1	to	to	PART
inlawrev-18599	1258	2	alleviate	alleviate	VERB
inlawrev-18599	1258	3	problems	problem	NOUN
inlawrev-18599	1258	4	associated	associate	VERB
inlawrev-18599	1258	5	with	with	ADP
inlawrev-18599	1258	6	these	these	DET
inlawrev-18599	1258	7	questions	question	NOUN
inlawrev-18599	1258	8	,	,	PUNCT
inlawrev-18599	1258	9	wisconsin	wisconsin	PROPN
inlawrev-18599	1258	10	and	and	CCONJ
inlawrev-18599	1258	11	rhode	rhode	PROPN
inlawrev-18599	1258	12	island	island	NOUN
inlawrev-18599	1258	13	should	should	AUX
inlawrev-18599	1258	14	consider	consider	VERB
inlawrev-18599	1258	15	adopting	adopt	VERB
inlawrev-18599	1258	16	a	a	DET
inlawrev-18599	1258	17	set	set	ADJ
inlawrev-18599	1258	18	rule	rule	NOUN
inlawrev-18599	1258	19	that	that	PRON
inlawrev-18599	1258	20	is	be	AUX
inlawrev-18599	1258	21	more	more	ADV
inlawrev-18599	1258	22	workable	workable	ADJ
inlawrev-18599	1258	23	with	with	ADP
inlawrev-18599	1258	24	the	the	DET
inlawrev-18599	1258	25	practical	practical	ADJ
inlawrev-18599	1258	26	nature	nature	NOUN
inlawrev-18599	1258	27	of	of	ADP
inlawrev-18599	1258	28	asset	asset	NOUN
inlawrev-18599	1258	29	sales.428	sales.428	NOUN
inlawrev-18599	1258	30	for	for	ADP
inlawrev-18599	1258	31	example	example	NOUN
inlawrev-18599	1258	32	,	,	PUNCT
inlawrev-18599	1258	33	they	they	PRON
inlawrev-18599	1258	34	should	should	AUX
inlawrev-18599	1258	35	consider	consider	VERB
inlawrev-18599	1258	36	letting	let	VERB
inlawrev-18599	1258	37	the	the	DET
inlawrev-18599	1258	38	asset	asset	NOUN
inlawrev-18599	1258	39	purchase	purchase	NOUN
inlawrev-18599	1258	40	agreement	agreement	NOUN
inlawrev-18599	1258	41	satisfy	satisfy	VERB
inlawrev-18599	1258	42	the	the	DET
inlawrev-18599	1258	43	requirement	requirement	NOUN
inlawrev-18599	1258	44	.	.	PUNCT
inlawrev-18599	1259	1	further	far	ADV
inlawrev-18599	1259	2	,	,	PUNCT
inlawrev-18599	1259	3	they	they	PRON
inlawrev-18599	1259	4	should	should	AUX
inlawrev-18599	1259	5	not	not	PART
inlawrev-18599	1259	6	require	require	VERB
inlawrev-18599	1259	7	that	that	SCONJ
inlawrev-18599	1259	8	the	the	DET
inlawrev-18599	1259	9	asset	asset	NOUN
inlawrev-18599	1259	10	purchase	purchase	NOUN
inlawrev-18599	1259	11	agreement	agreement	NOUN
inlawrev-18599	1259	12	be	be	AUX
inlawrev-18599	1259	13	filed	file	VERB
inlawrev-18599	1259	14	with	with	ADP
inlawrev-18599	1259	15	the	the	DET
inlawrev-18599	1259	16	department	department	NOUN
inlawrev-18599	1259	17	of	of	ADP
inlawrev-18599	1259	18	revenue	revenue	NOUN
inlawrev-18599	1259	19	,	,	PUNCT
inlawrev-18599	1259	20	but	but	CCONJ
inlawrev-18599	1259	21	rather	rather	ADV
inlawrev-18599	1259	22	,	,	PUNCT
inlawrev-18599	1259	23	only	only	ADV
inlawrev-18599	1259	24	require	require	VERB
inlawrev-18599	1259	25	the	the	DET
inlawrev-18599	1259	26	parties	party	NOUN
inlawrev-18599	1259	27	keep	keep	VERB
inlawrev-18599	1259	28	such	such	ADJ
inlawrev-18599	1259	29	documents	document	NOUN
inlawrev-18599	1259	30	in	in	ADP
inlawrev-18599	1259	31	their	their	PRON
inlawrev-18599	1259	32	files	file	NOUN
inlawrev-18599	1259	33	for	for	ADP
inlawrev-18599	1259	34	the	the	DET
inlawrev-18599	1259	35	statute	statute	NOUN
inlawrev-18599	1259	36	of	of	ADP
inlawrev-18599	1259	37	limitations	limitation	NOUN
inlawrev-18599	1259	38	period	period	NOUN
inlawrev-18599	1259	39	in	in	ADP
inlawrev-18599	1259	40	the	the	DET
inlawrev-18599	1259	41	event	event	NOUN
inlawrev-18599	1259	42	of	of	ADP
inlawrev-18599	1259	43	a	a	DET
inlawrev-18599	1259	44	future	future	ADJ
inlawrev-18599	1259	45	audit	audit	NOUN
inlawrev-18599	1259	46	.	.	PUNCT
inlawrev-18599	1260	1	if	if	SCONJ
inlawrev-18599	1260	2	the	the	DET
inlawrev-18599	1260	3	department	department	NOUN
inlawrev-18599	1260	4	of	of	ADP
inlawrev-18599	1260	5	revenue	revenue	NOUN
inlawrev-18599	1260	6	does	do	AUX
inlawrev-18599	1260	7	deem	deem	VERB
inlawrev-18599	1260	8	it	it	PRON
inlawrev-18599	1260	9	necessary	necessary	ADJ
inlawrev-18599	1260	10	for	for	SCONJ
inlawrev-18599	1260	11	the	the	DET
inlawrev-18599	1260	12	seller	seller	NOUN
inlawrev-18599	1260	13	to	to	PART
inlawrev-18599	1260	14	relinquish	relinquish	VERB
inlawrev-18599	1260	15	the	the	DET
inlawrev-18599	1260	16	sales	sale	NOUN
inlawrev-18599	1260	17	tax	tax	NOUN
inlawrev-18599	1260	18	permit	permit	NOUN
inlawrev-18599	1260	19	of	of	ADP
inlawrev-18599	1260	20	the	the	DET
inlawrev-18599	1260	21	target	target	NOUN
inlawrev-18599	1260	22	business	business	NOUN
inlawrev-18599	1260	23	,	,	PUNCT
inlawrev-18599	1260	24	then	then	ADV
inlawrev-18599	1260	25	it	it	PRON
inlawrev-18599	1260	26	should	should	AUX
inlawrev-18599	1260	27	allow	allow	VERB
inlawrev-18599	1260	28	the	the	DET
inlawrev-18599	1260	29	surrender	surrender	NOUN
inlawrev-18599	1260	30	to	to	PART
inlawrev-18599	1260	31	occur	occur	VERB
inlawrev-18599	1260	32	post	post	ADJ
inlawrev-18599	1260	33	-	-	NOUN
inlawrev-18599	1260	34	sale	sale	ADJ
inlawrev-18599	1260	35	,	,	PUNCT
inlawrev-18599	1260	36	perhaps	perhaps	ADV
inlawrev-18599	1260	37	within	within	ADP
inlawrev-18599	1260	38	fifteen	fifteen	NUM
inlawrev-18599	1260	39	days	day	NOUN
inlawrev-18599	1260	40	after	after	ADP
inlawrev-18599	1260	41	the	the	DET
inlawrev-18599	1260	42	sale	sale	NOUN
inlawrev-18599	1260	43	.	.	PUNCT
inlawrev-18599	1261	1	requiring	require	VERB
inlawrev-18599	1261	2	the	the	DET
inlawrev-18599	1261	3	surrender	surrender	NOUN
inlawrev-18599	1261	4	to	to	PART
inlawrev-18599	1261	5	occur	occur	VERB
inlawrev-18599	1261	6	on	on	ADP
inlawrev-18599	1261	7	or	or	CCONJ
inlawrev-18599	1261	8	before	before	ADP
inlawrev-18599	1261	9	the	the	DET
inlawrev-18599	1261	10	time	time	NOUN
inlawrev-18599	1261	11	of	of	ADP
inlawrev-18599	1261	12	closing	closing	NOUN
inlawrev-18599	1261	13	would	would	AUX
inlawrev-18599	1261	14	not	not	PART
inlawrev-18599	1261	15	permit	permit	VERB
inlawrev-18599	1261	16	the	the	DET
inlawrev-18599	1261	17	seller	seller	NOUN
inlawrev-18599	1261	18	to	to	PART
inlawrev-18599	1261	19	operate	operate	VERB
inlawrev-18599	1261	20	the	the	DET
inlawrev-18599	1261	21	business	business	NOUN
inlawrev-18599	1261	22	up	up	ADP
inlawrev-18599	1261	23	until	until	ADP
inlawrev-18599	1261	24	closing	closing	NOUN
inlawrev-18599	1261	25	,	,	PUNCT
inlawrev-18599	1261	26	423	423	NUM
inlawrev-18599	1261	27	.	.	PUNCT
inlawrev-18599	1262	1	see	see	VERB
inlawrev-18599	1262	2	generally	generally	ADV
inlawrev-18599	1262	3	peter	peter	PROPN
inlawrev-18599	1262	4	a.	a.	PROPN
inlawrev-18599	1262	5	karl	karl	PROPN
inlawrev-18599	1262	6	iii	iii	PROPN
inlawrev-18599	1262	7	,	,	PUNCT
inlawrev-18599	1262	8	twenty	twenty	NUM
inlawrev-18599	1262	9	questions	question	NOUN
inlawrev-18599	1262	10	answered	answer	VERB
inlawrev-18599	1262	11	in	in	ADP
inlawrev-18599	1262	12	the	the	DET
inlawrev-18599	1262	13	acquisition	acquisition	NOUN
inlawrev-18599	1262	14	or	or	CCONJ
inlawrev-18599	1262	15	disposition	disposition	NOUN
inlawrev-18599	1262	16	of	of	ADP
inlawrev-18599	1262	17	a	a	DET
inlawrev-18599	1262	18	business	business	NOUN
inlawrev-18599	1262	19	:	:	PUNCT
inlawrev-18599	1262	20	strategies	strategy	NOUN
inlawrev-18599	1262	21	for	for	ADP
inlawrev-18599	1262	22	structuring	structure	VERB
inlawrev-18599	1262	23	transactions	transaction	NOUN
inlawrev-18599	1262	24	and	and	CCONJ
inlawrev-18599	1262	25	business	business	NOUN
inlawrev-18599	1262	26	entities	entity	NOUN
inlawrev-18599	1262	27	,	,	PUNCT
inlawrev-18599	1262	28	c.p.a	c.p.a	NOUN
inlawrev-18599	1262	29	.	.	PUNCT
inlawrev-18599	1263	1	j.	j.	PROPN
inlawrev-18599	1263	2	56	56	NUM
inlawrev-18599	1263	3	,	,	PUNCT
inlawrev-18599	1263	4	60	60	NUM
inlawrev-18599	1263	5	(	(	PUNCT
inlawrev-18599	1263	6	2008	2008	NUM
inlawrev-18599	1263	7	)	)	PUNCT
inlawrev-18599	1263	8	.	.	PUNCT
inlawrev-18599	1264	1	424	424	NUM
inlawrev-18599	1264	2	.	.	PUNCT
inlawrev-18599	1265	1	see	see	VERB
inlawrev-18599	1265	2	supra	supra	PROPN
inlawrev-18599	1265	3	notes	note	VERB
inlawrev-18599	1265	4	278	278	NUM
inlawrev-18599	1265	5	-	-	SYM
inlawrev-18599	1265	6	98	98	NUM
inlawrev-18599	1265	7	and	and	CCONJ
inlawrev-18599	1265	8	accompanying	accompany	VERB
inlawrev-18599	1265	9	text	text	NOUN
inlawrev-18599	1265	10	.	.	PUNCT
inlawrev-18599	1266	1	425	425	NUM
inlawrev-18599	1266	2	.	.	PUNCT
inlawrev-18599	1266	3	see	see	VERB
inlawrev-18599	1266	4	part	part	NOUN
inlawrev-18599	1266	5	ii.q	ii.q	ADV
inlawrev-18599	1266	6	,	,	PUNCT
inlawrev-18599	1266	7	ii.u	ii.u	NOUN
inlawrev-18599	1266	8	.	.	PUNCT
inlawrev-18599	1267	1	426	426	X
inlawrev-18599	1267	2	.	.	PUNCT
inlawrev-18599	1268	1	see	see	VERB
inlawrev-18599	1268	2	part	part	NOUN
inlawrev-18599	1268	3	ii.q	ii.q	ADV
inlawrev-18599	1268	4	,	,	PUNCT
inlawrev-18599	1268	5	ii.u	ii.u	NOUN
inlawrev-18599	1268	6	.	.	PUNCT
inlawrev-18599	1269	1	427	427	NUM
inlawrev-18599	1269	2	.	.	PUNCT
inlawrev-18599	1270	1	see	see	VERB
inlawrev-18599	1270	2	supra	supra	PROPN
inlawrev-18599	1270	3	notes	note	VERB
inlawrev-18599	1270	4	278	278	NUM
inlawrev-18599	1270	5	-	-	SYM
inlawrev-18599	1270	6	98	98	NUM
inlawrev-18599	1270	7	and	and	CCONJ
inlawrev-18599	1270	8	accompanying	accompany	VERB
inlawrev-18599	1270	9	text	text	NOUN
inlawrev-18599	1270	10	.	.	PUNCT
inlawrev-18599	1271	1	428	428	X
inlawrev-18599	1271	2	.	.	PUNCT
inlawrev-18599	1272	1	see	see	VERB
inlawrev-18599	1272	2	supra	supra	PROPN
inlawrev-18599	1272	3	notes	note	VERB
inlawrev-18599	1272	4	425	425	NUM
inlawrev-18599	1272	5	-	-	SYM
inlawrev-18599	1272	6	27	27	NUM
inlawrev-18599	1272	7	and	and	CCONJ
inlawrev-18599	1272	8	accompanying	accompany	VERB
inlawrev-18599	1272	9	text	text	NOUN
inlawrev-18599	1272	10	.	.	PUNCT
inlawrev-18599	1273	1	602	602	NUM
inlawrev-18599	1273	2	indiana	indiana	PROPN
inlawrev-18599	1273	3	law	law	PROPN
inlawrev-18599	1273	4	review	review	NOUN
inlawrev-18599	1274	1	[	[	X
inlawrev-18599	1274	2	vol	vol	NOUN
inlawrev-18599	1274	3	.	.	PUNCT
inlawrev-18599	1274	4	48:551	48:551	NUM
inlawrev-18599	1274	5	which	which	PRON
inlawrev-18599	1274	6	is	be	AUX
inlawrev-18599	1274	7	at	at	ADP
inlawrev-18599	1274	8	odds	odd	NOUN
inlawrev-18599	1274	9	with	with	ADP
inlawrev-18599	1274	10	the	the	DET
inlawrev-18599	1274	11	practical	practical	ADJ
inlawrev-18599	1274	12	nature	nature	NOUN
inlawrev-18599	1274	13	of	of	ADP
inlawrev-18599	1274	14	asset	asset	NOUN
inlawrev-18599	1274	15	sales	sale	NOUN
inlawrev-18599	1274	16	and	and	CCONJ
inlawrev-18599	1274	17	does	do	AUX
inlawrev-18599	1274	18	not	not	PART
inlawrev-18599	1274	19	seem	seem	VERB
inlawrev-18599	1274	20	to	to	PART
inlawrev-18599	1274	21	serve	serve	VERB
inlawrev-18599	1274	22	any	any	DET
inlawrev-18599	1274	23	rational	rational	ADJ
inlawrev-18599	1274	24	purpose.429	purpose.429	ADJ
inlawrev-18599	1274	25	i.	i.	NOUN
inlawrev-18599	1274	26	category	category	NOUN
inlawrev-18599	1274	27	9	9	NUM
inlawrev-18599	1274	28	:	:	PUNCT
inlawrev-18599	1274	29	asset	asset	NOUN
inlawrev-18599	1274	30	sale	sale	NOUN
inlawrev-18599	1274	31	must	must	AUX
inlawrev-18599	1274	32	not	not	PART
inlawrev-18599	1274	33	involve	involve	VERB
inlawrev-18599	1274	34	seller	seller	NOUN
inlawrev-18599	1274	35	that	that	PRON
inlawrev-18599	1274	36	is	be	AUX
inlawrev-18599	1274	37	an	an	DET
inlawrev-18599	1274	38	llc	llc	NOUN
inlawrev-18599	1274	39	disregarded	disregard	VERB
inlawrev-18599	1274	40	for	for	ADP
inlawrev-18599	1274	41	federal	federal	ADJ
inlawrev-18599	1274	42	income	income	NOUN
inlawrev-18599	1274	43	tax	tax	NOUN
inlawrev-18599	1274	44	purposes	purpose	NOUN
inlawrev-18599	1274	45	(	(	PUNCT
inlawrev-18599	1274	46	unless	unless	SCONJ
inlawrev-18599	1274	47	all	all	DET
inlawrev-18599	1274	48	assets	asset	NOUN
inlawrev-18599	1274	49	are	be	AUX
inlawrev-18599	1274	50	of	of	ADP
inlawrev-18599	1274	51	a	a	DET
inlawrev-18599	1274	52	non	non	ADJ
inlawrev-18599	1274	53	-	-	ADJ
inlawrev-18599	1274	54	unitary	unitary	ADJ
inlawrev-18599	1274	55	business	business	NOUN
inlawrev-18599	1274	56	of	of	ADP
inlawrev-18599	1274	57	seller	seller	NOUN
inlawrev-18599	1274	58	)	)	PUNCT
inlawrev-18599	1274	59	(	(	PUNCT
inlawrev-18599	1274	60	south	south	PROPN
inlawrev-18599	1274	61	carolina430	carolina430	PROPN
inlawrev-18599	1274	62	)	)	PUNCT
inlawrev-18599	1274	63	if	if	SCONJ
inlawrev-18599	1274	64	the	the	DET
inlawrev-18599	1274	65	seller	seller	NOUN
inlawrev-18599	1274	66	is	be	AUX
inlawrev-18599	1274	67	an	an	DET
inlawrev-18599	1274	68	llc	llc	NOUN
inlawrev-18599	1274	69	disregarded	disregard	VERB
inlawrev-18599	1274	70	for	for	ADP
inlawrev-18599	1274	71	federal	federal	ADJ
inlawrev-18599	1274	72	income	income	NOUN
inlawrev-18599	1274	73	tax	tax	NOUN
inlawrev-18599	1274	74	purposes	purpose	NOUN
inlawrev-18599	1274	75	,	,	PUNCT
inlawrev-18599	1274	76	then	then	ADV
inlawrev-18599	1274	77	south	south	PROPN
inlawrev-18599	1274	78	carolina	carolina	PROPN
inlawrev-18599	1274	79	requires	require	VERB
inlawrev-18599	1274	80	that	that	SCONJ
inlawrev-18599	1274	81	the	the	DET
inlawrev-18599	1274	82	asset	asset	NOUN
inlawrev-18599	1274	83	sale	sale	NOUN
inlawrev-18599	1274	84	involve	involve	VERB
inlawrev-18599	1274	85	the	the	DET
inlawrev-18599	1274	86	sale	sale	NOUN
inlawrev-18599	1274	87	of	of	ADP
inlawrev-18599	1274	88	a	a	DET
inlawrev-18599	1274	89	non	non	ADJ
inlawrev-18599	1274	90	-	-	ADJ
inlawrev-18599	1274	91	unitary	unitary	ADJ
inlawrev-18599	1274	92	business	business	NOUN
inlawrev-18599	1274	93	in	in	ADP
inlawrev-18599	1274	94	order	order	NOUN
inlawrev-18599	1274	95	for	for	ADP
inlawrev-18599	1274	96	the	the	DET
inlawrev-18599	1274	97	occasional	occasional	ADJ
inlawrev-18599	1274	98	sale	sale	NOUN
inlawrev-18599	1274	99	exemption	exemption	NOUN
inlawrev-18599	1274	100	to	to	PART
inlawrev-18599	1274	101	apply.431	apply.431	VERB
inlawrev-18599	1274	102	this	this	DET
inlawrev-18599	1274	103	requirement	requirement	NOUN
inlawrev-18599	1274	104	is	be	AUX
inlawrev-18599	1274	105	somewhat	somewhat	ADV
inlawrev-18599	1274	106	similar	similar	ADJ
inlawrev-18599	1274	107	to	to	ADP
inlawrev-18599	1274	108	the	the	DET
inlawrev-18599	1274	109	requirement	requirement	NOUN
inlawrev-18599	1274	110	in	in	ADP
inlawrev-18599	1274	111	missouri	missouri	PROPN
inlawrev-18599	1274	112	where	where	SCONJ
inlawrev-18599	1274	113	the	the	DET
inlawrev-18599	1274	114	seller	seller	NOUN
inlawrev-18599	1274	115	can	can	AUX
inlawrev-18599	1274	116	not	not	PART
inlawrev-18599	1274	117	remain	remain	VERB
inlawrev-18599	1274	118	part	part	NOUN
inlawrev-18599	1274	119	of	of	ADP
inlawrev-18599	1274	120	the	the	DET
inlawrev-18599	1274	121	target	target	NOUN
inlawrev-18599	1274	122	business	business	NOUN
inlawrev-18599	1274	123	post	post	NOUN
inlawrev-18599	1274	124	-	-	NOUN
inlawrev-18599	1274	125	sale.432	sale.432	NOUN
inlawrev-18599	1274	126	for	for	ADP
inlawrev-18599	1274	127	instance	instance	NOUN
inlawrev-18599	1274	128	,	,	PUNCT
inlawrev-18599	1274	129	if	if	SCONJ
inlawrev-18599	1274	130	a	a	DET
inlawrev-18599	1274	131	seller	seller	NOUN
inlawrev-18599	1274	132	sells	sell	VERB
inlawrev-18599	1274	133	a	a	DET
inlawrev-18599	1274	134	nonunitary	nonunitary	ADJ
inlawrev-18599	1274	135	business	business	NOUN
inlawrev-18599	1274	136	,	,	PUNCT
inlawrev-18599	1274	137	then	then	ADV
inlawrev-18599	1274	138	presumably	presumably	ADV
inlawrev-18599	1274	139	the	the	DET
inlawrev-18599	1274	140	seller	seller	NOUN
inlawrev-18599	1274	141	will	will	AUX
inlawrev-18599	1274	142	no	no	ADV
inlawrev-18599	1274	143	longer	long	ADV
inlawrev-18599	1274	144	be	be	AUX
inlawrev-18599	1274	145	part	part	NOUN
inlawrev-18599	1274	146	of	of	ADP
inlawrev-18599	1274	147	the	the	DET
inlawrev-18599	1274	148	target	target	NOUN
inlawrev-18599	1274	149	business	business	NOUN
inlawrev-18599	1274	150	.	.	PUNCT
inlawrev-18599	1275	1	however	however	ADV
inlawrev-18599	1275	2	,	,	PUNCT
inlawrev-18599	1275	3	if	if	SCONJ
inlawrev-18599	1275	4	the	the	DET
inlawrev-18599	1275	5	target	target	NOUN
inlawrev-18599	1275	6	business	business	NOUN
inlawrev-18599	1275	7	is	be	AUX
inlawrev-18599	1275	8	part	part	NOUN
inlawrev-18599	1275	9	of	of	ADP
inlawrev-18599	1275	10	a	a	DET
inlawrev-18599	1275	11	unitary	unitary	ADJ
inlawrev-18599	1275	12	business	business	NOUN
inlawrev-18599	1275	13	,	,	PUNCT
inlawrev-18599	1275	14	then	then	ADV
inlawrev-18599	1275	15	the	the	DET
inlawrev-18599	1275	16	seller	seller	NOUN
inlawrev-18599	1275	17	would	would	AUX
inlawrev-18599	1275	18	presumably	presumably	ADV
inlawrev-18599	1275	19	continue	continue	VERB
inlawrev-18599	1275	20	to	to	PART
inlawrev-18599	1275	21	be	be	AUX
inlawrev-18599	1275	22	involved	involve	VERB
inlawrev-18599	1275	23	in	in	ADP
inlawrev-18599	1275	24	the	the	DET
inlawrev-18599	1275	25	target	target	NOUN
inlawrev-18599	1275	26	business	business	NOUN
inlawrev-18599	1275	27	by	by	ADP
inlawrev-18599	1275	28	way	way	NOUN
inlawrev-18599	1275	29	of	of	ADP
inlawrev-18599	1275	30	continuing	continue	VERB
inlawrev-18599	1275	31	to	to	PART
inlawrev-18599	1275	32	own	own	VERB
inlawrev-18599	1275	33	the	the	DET
inlawrev-18599	1275	34	unsold	unsold	ADJ
inlawrev-18599	1275	35	unitary	unitary	ADJ
inlawrev-18599	1275	36	entities	entity	NOUN
inlawrev-18599	1275	37	.	.	PUNCT
inlawrev-18599	1276	1	as	as	SCONJ
inlawrev-18599	1276	2	previously	previously	ADV
inlawrev-18599	1276	3	discussed	discuss	VERB
inlawrev-18599	1276	4	,	,	PUNCT
inlawrev-18599	1276	5	mandating	mandate	VERB
inlawrev-18599	1276	6	that	that	SCONJ
inlawrev-18599	1276	7	the	the	DET
inlawrev-18599	1276	8	seller	seller	NOUN
inlawrev-18599	1276	9	can	can	AUX
inlawrev-18599	1276	10	not	not	PART
inlawrev-18599	1276	11	remain	remain	VERB
inlawrev-18599	1276	12	in	in	ADP
inlawrev-18599	1276	13	the	the	DET
inlawrev-18599	1276	14	sold	sell	VERB
inlawrev-18599	1276	15	business	business	NOUN
inlawrev-18599	1276	16	does	do	AUX
inlawrev-18599	1276	17	not	not	PART
inlawrev-18599	1276	18	seem	seem	VERB
inlawrev-18599	1276	19	relationally	relationally	ADV
inlawrev-18599	1276	20	related	relate	VERB
inlawrev-18599	1276	21	to	to	ADP
inlawrev-18599	1276	22	a	a	DET
inlawrev-18599	1276	23	valid	valid	ADJ
inlawrev-18599	1276	24	purpose	purpose	NOUN
inlawrev-18599	1276	25	of	of	ADP
inlawrev-18599	1276	26	the	the	DET
inlawrev-18599	1276	27	occasional	occasional	ADJ
inlawrev-18599	1276	28	sale	sale	NOUN
inlawrev-18599	1276	29	exemption.433	exemption.433	NUM
inlawrev-18599	1276	30	what	what	PRON
inlawrev-18599	1276	31	south	south	PROPN
inlawrev-18599	1276	32	carolina	carolina	PROPN
inlawrev-18599	1276	33	’s	’s	PART
inlawrev-18599	1276	34	requirement	requirement	NOUN
inlawrev-18599	1276	35	may	may	AUX
inlawrev-18599	1276	36	be	be	AUX
inlawrev-18599	1276	37	attempting	attempt	VERB
inlawrev-18599	1276	38	to	to	PART
inlawrev-18599	1276	39	require	require	VERB
inlawrev-18599	1276	40	is	be	AUX
inlawrev-18599	1276	41	for	for	SCONJ
inlawrev-18599	1276	42	the	the	DET
inlawrev-18599	1276	43	seller	seller	NOUN
inlawrev-18599	1276	44	to	to	PART
inlawrev-18599	1276	45	transfer	transfer	VERB
inlawrev-18599	1276	46	the	the	DET
inlawrev-18599	1276	47	entire	entire	ADJ
inlawrev-18599	1276	48	assets	asset	NOUN
inlawrev-18599	1276	49	of	of	ADP
inlawrev-18599	1276	50	a	a	DET
inlawrev-18599	1276	51	business	business	NOUN
inlawrev-18599	1276	52	or	or	CCONJ
inlawrev-18599	1276	53	division	division	NOUN
inlawrev-18599	1276	54	thereof	thereof	ADV
inlawrev-18599	1276	55	in	in	ADP
inlawrev-18599	1276	56	order	order	NOUN
inlawrev-18599	1276	57	for	for	ADP
inlawrev-18599	1276	58	the	the	DET
inlawrev-18599	1276	59	occasional	occasional	ADJ
inlawrev-18599	1276	60	sale	sale	NOUN
inlawrev-18599	1276	61	exemption	exemption	NOUN
inlawrev-18599	1276	62	to	to	PART
inlawrev-18599	1276	63	apply	apply	VERB
inlawrev-18599	1276	64	.	.	PUNCT
inlawrev-18599	1277	1	such	such	DET
inlawrev-18599	1277	2	a	a	DET
inlawrev-18599	1277	3	rule	rule	NOUN
inlawrev-18599	1277	4	would	would	AUX
inlawrev-18599	1277	5	be	be	AUX
inlawrev-18599	1277	6	similar	similar	ADJ
inlawrev-18599	1277	7	to	to	ADP
inlawrev-18599	1277	8	those	those	DET
inlawrev-18599	1277	9	states	state	NOUN
inlawrev-18599	1277	10	discussed	discuss	VERB
inlawrev-18599	1277	11	in	in	ADP
inlawrev-18599	1277	12	category	category	NOUN
inlawrev-18599	1277	13	1.434	1.434	NUM
inlawrev-18599	1277	14	if	if	SCONJ
inlawrev-18599	1277	15	this	this	PRON
inlawrev-18599	1277	16	is	be	AUX
inlawrev-18599	1277	17	,	,	PUNCT
inlawrev-18599	1277	18	in	in	ADP
inlawrev-18599	1277	19	fact	fact	NOUN
inlawrev-18599	1277	20	,	,	PUNCT
inlawrev-18599	1277	21	the	the	DET
inlawrev-18599	1277	22	underlying	underlie	VERB
inlawrev-18599	1277	23	rationale	rationale	NOUN
inlawrev-18599	1277	24	for	for	ADP
inlawrev-18599	1277	25	south	south	PROPN
inlawrev-18599	1277	26	carolina	carolina	PROPN
inlawrev-18599	1277	27	’s	’s	PART
inlawrev-18599	1277	28	non	non	ADJ
inlawrev-18599	1277	29	-	-	ADJ
inlawrev-18599	1277	30	unitary	unitary	ADJ
inlawrev-18599	1277	31	rule	rule	NOUN
inlawrev-18599	1277	32	,	,	PUNCT
inlawrev-18599	1277	33	then	then	ADV
inlawrev-18599	1277	34	south	south	PROPN
inlawrev-18599	1277	35	carolina	carolina	PROPN
inlawrev-18599	1277	36	should	should	AUX
inlawrev-18599	1277	37	consider	consider	VERB
inlawrev-18599	1277	38	amending	amend	VERB
inlawrev-18599	1277	39	its	its	PRON
inlawrev-18599	1277	40	statute	statute	NOUN
inlawrev-18599	1277	41	and/or	and/or	CCONJ
inlawrev-18599	1277	42	regulations	regulation	NOUN
inlawrev-18599	1277	43	to	to	PART
inlawrev-18599	1277	44	expressly	expressly	ADV
inlawrev-18599	1277	45	set	set	VERB
inlawrev-18599	1277	46	forth	forth	ADP
inlawrev-18599	1277	47	this	this	DET
inlawrev-18599	1277	48	requirement	requirement	NOUN
inlawrev-18599	1277	49	instead	instead	ADV
inlawrev-18599	1277	50	of	of	ADP
inlawrev-18599	1277	51	using	use	VERB
inlawrev-18599	1277	52	the	the	DET
inlawrev-18599	1277	53	non	non	ADJ
inlawrev-18599	1277	54	-	-	ADJ
inlawrev-18599	1277	55	unitary	unitary	ADJ
inlawrev-18599	1277	56	approach.435	approach.435	ADP
inlawrev-18599	1277	57	otherwise	otherwise	ADV
inlawrev-18599	1277	58	,	,	PUNCT
inlawrev-18599	1277	59	south	south	PROPN
inlawrev-18599	1277	60	carolina	carolina	PROPN
inlawrev-18599	1277	61	should	should	AUX
inlawrev-18599	1277	62	amend	amend	VERB
inlawrev-18599	1277	63	its	its	PRON
inlawrev-18599	1277	64	statute	statute	NOUN
inlawrev-18599	1277	65	and/or	and/or	CCONJ
inlawrev-18599	1277	66	regulations	regulation	NOUN
inlawrev-18599	1277	67	to	to	PART
inlawrev-18599	1277	68	delete	delete	VERB
inlawrev-18599	1277	69	the	the	DET
inlawrev-18599	1277	70	non	non	ADJ
inlawrev-18599	1277	71	-	-	ADJ
inlawrev-18599	1277	72	unitary	unitary	ADJ
inlawrev-18599	1277	73	requirement	requirement	NOUN
inlawrev-18599	1277	74	.	.	PUNCT
inlawrev-18599	1278	1	j.	j.	PROPN
inlawrev-18599	1278	2	category	category	PROPN
inlawrev-18599	1278	3	10	10	NUM
inlawrev-18599	1278	4	:	:	PUNCT
inlawrev-18599	1278	5	seller	seller	NOUN
inlawrev-18599	1278	6	must	must	AUX
inlawrev-18599	1278	7	have	have	AUX
inlawrev-18599	1278	8	previously	previously	ADV
inlawrev-18599	1278	9	paid	pay	VERB
inlawrev-18599	1278	10	sales	sale	NOUN
inlawrev-18599	1278	11	tax	tax	NOUN
inlawrev-18599	1278	12	on	on	ADP
inlawrev-18599	1278	13	non	non	ADJ
inlawrev-18599	1278	14	-	-	ADJ
inlawrev-18599	1278	15	inventory	inventory	ADJ
inlawrev-18599	1278	16	tpp	tpp	PROPN
inlawrev-18599	1278	17	being	be	AUX
inlawrev-18599	1278	18	transferred	transfer	VERB
inlawrev-18599	1278	19	(	(	PUNCT
inlawrev-18599	1278	20	florida,436	florida,436	PROPN
inlawrev-18599	1278	21	nebraska,437	nebraska,437	PROPN
inlawrev-18599	1278	22	wyoming438	wyoming438	PROPN
inlawrev-18599	1278	23	)	)	PUNCT
inlawrev-18599	1278	24	florida,439	florida,439	PROPN
inlawrev-18599	1278	25	nebraska	nebraska	PROPN
inlawrev-18599	1278	26	,	,	PUNCT
inlawrev-18599	1278	27	and	and	CCONJ
inlawrev-18599	1278	28	wyoming	wyoming	NOUN
inlawrev-18599	1278	29	require	require	VERB
inlawrev-18599	1278	30	that	that	SCONJ
inlawrev-18599	1278	31	the	the	DET
inlawrev-18599	1278	32	seller	seller	NOUN
inlawrev-18599	1278	33	must	must	AUX
inlawrev-18599	1278	34	have	have	AUX
inlawrev-18599	1278	35	paid	pay	VERB
inlawrev-18599	1278	36	sales	sale	NOUN
inlawrev-18599	1278	37	tax	tax	NOUN
inlawrev-18599	1278	38	on	on	ADP
inlawrev-18599	1278	39	the	the	DET
inlawrev-18599	1278	40	non	non	ADJ
inlawrev-18599	1278	41	-	-	ADJ
inlawrev-18599	1278	42	inventory	inventory	ADJ
inlawrev-18599	1278	43	tpp	tpp	PROPN
inlawrev-18599	1278	44	transferred	transfer	VERB
inlawrev-18599	1278	45	in	in	ADP
inlawrev-18599	1278	46	the	the	DET
inlawrev-18599	1278	47	asset	asset	NOUN
inlawrev-18599	1278	48	sale	sale	NOUN
inlawrev-18599	1278	49	in	in	ADP
inlawrev-18599	1278	50	order	order	NOUN
inlawrev-18599	1278	51	for	for	ADP
inlawrev-18599	1278	52	the	the	DET
inlawrev-18599	1278	53	429	429	NUM
inlawrev-18599	1278	54	.	.	PUNCT
inlawrev-18599	1279	1	see	see	VERB
inlawrev-18599	1279	2	supra	supra	PROPN
inlawrev-18599	1279	3	notes	note	VERB
inlawrev-18599	1279	4	278	278	NUM
inlawrev-18599	1279	5	-	-	SYM
inlawrev-18599	1279	6	98	98	NUM
inlawrev-18599	1279	7	and	and	CCONJ
inlawrev-18599	1279	8	accompanying	accompany	VERB
inlawrev-18599	1279	9	text	text	NOUN
inlawrev-18599	1279	10	.	.	PUNCT
inlawrev-18599	1280	1	430	430	NUM
inlawrev-18599	1280	2	.	.	PUNCT
inlawrev-18599	1281	1	south	south	PROPN
inlawrev-18599	1281	2	carolina	carolina	PROPN
inlawrev-18599	1281	3	imposes	impose	VERB
inlawrev-18599	1281	4	other	other	ADJ
inlawrev-18599	1281	5	trap	trap	NOUN
inlawrev-18599	1281	6	for	for	ADP
inlawrev-18599	1281	7	the	the	DET
inlawrev-18599	1281	8	unwary	unwary	ADJ
inlawrev-18599	1281	9	requirements	requirement	NOUN
inlawrev-18599	1281	10	.	.	PUNCT
inlawrev-18599	1282	1	see	see	VERB
inlawrev-18599	1282	2	supra	supra	ADJ
inlawrev-18599	1282	3	table	table	NOUN
inlawrev-18599	1282	4	1	1	NUM
inlawrev-18599	1282	5	.	.	PUNCT
inlawrev-18599	1282	6	431	431	NUM
inlawrev-18599	1282	7	.	.	PUNCT
inlawrev-18599	1283	1	see	see	VERB
inlawrev-18599	1283	2	supra	supra	PROPN
inlawrev-18599	1283	3	part	part	PROPN
inlawrev-18599	1283	4	ii.r	ii.r	PROPN
inlawrev-18599	1283	5	.	.	PUNCT
inlawrev-18599	1284	1	432	432	X
inlawrev-18599	1284	2	.	.	PUNCT
inlawrev-18599	1285	1	see	see	VERB
inlawrev-18599	1285	2	supra	supra	PROPN
inlawrev-18599	1285	3	part	part	PROPN
inlawrev-18599	1285	4	ii.m	ii.m	PROPN
inlawrev-18599	1285	5	.	.	PUNCT
inlawrev-18599	1286	1	433	433	NUM
inlawrev-18599	1286	2	.	.	PUNCT
inlawrev-18599	1287	1	see	see	VERB
inlawrev-18599	1287	2	supra	supra	PROPN
inlawrev-18599	1287	3	notes	note	VERB
inlawrev-18599	1287	4	278	278	NUM
inlawrev-18599	1287	5	-	-	SYM
inlawrev-18599	1287	6	98	98	NUM
inlawrev-18599	1287	7	and	and	CCONJ
inlawrev-18599	1287	8	accompanying	accompany	VERB
inlawrev-18599	1287	9	text	text	NOUN
inlawrev-18599	1287	10	.	.	PUNCT
inlawrev-18599	1288	1	434	434	NUM
inlawrev-18599	1288	2	.	.	PUNCT
inlawrev-18599	1289	1	see	see	VERB
inlawrev-18599	1289	2	supra	supra	PROPN
inlawrev-18599	1289	3	part	part	PROPN
inlawrev-18599	1289	4	iii.a	iii.a	PROPN
inlawrev-18599	1289	5	.	.	PROPN
inlawrev-18599	1290	1	435	435	NUM
inlawrev-18599	1290	2	.	.	PUNCT
inlawrev-18599	1291	1	see	see	VERB
inlawrev-18599	1291	2	supra	supra	PROPN
inlawrev-18599	1291	3	notes	note	VERB
inlawrev-18599	1291	4	278	278	NUM
inlawrev-18599	1291	5	-	-	SYM
inlawrev-18599	1291	6	98	98	NUM
inlawrev-18599	1291	7	and	and	CCONJ
inlawrev-18599	1291	8	accompanying	accompany	VERB
inlawrev-18599	1291	9	text	text	NOUN
inlawrev-18599	1291	10	.	.	PUNCT
inlawrev-18599	1292	1	436	436	NUM
inlawrev-18599	1292	2	.	.	PUNCT
inlawrev-18599	1293	1	florida	florida	PROPN
inlawrev-18599	1293	2	imposes	impose	VERB
inlawrev-18599	1293	3	other	other	ADJ
inlawrev-18599	1293	4	trap	trap	NOUN
inlawrev-18599	1293	5	for	for	ADP
inlawrev-18599	1293	6	the	the	DET
inlawrev-18599	1293	7	unwary	unwary	ADJ
inlawrev-18599	1293	8	requirements	requirement	NOUN
inlawrev-18599	1293	9	.	.	PUNCT
inlawrev-18599	1294	1	see	see	VERB
inlawrev-18599	1294	2	supra	supra	ADJ
inlawrev-18599	1294	3	table	table	NOUN
inlawrev-18599	1294	4	1	1	NUM
inlawrev-18599	1294	5	.	.	NUM
inlawrev-18599	1294	6	437	437	NUM
inlawrev-18599	1294	7	.	.	PUNCT
inlawrev-18599	1295	1	nebraska	nebraska	PROPN
inlawrev-18599	1295	2	imposes	impose	VERB
inlawrev-18599	1295	3	other	other	ADJ
inlawrev-18599	1295	4	trap	trap	NOUN
inlawrev-18599	1295	5	for	for	ADP
inlawrev-18599	1295	6	the	the	DET
inlawrev-18599	1295	7	unwary	unwary	ADJ
inlawrev-18599	1295	8	requirements	requirement	NOUN
inlawrev-18599	1295	9	.	.	PUNCT
inlawrev-18599	1296	1	see	see	VERB
inlawrev-18599	1296	2	supra	supra	ADJ
inlawrev-18599	1296	3	table	table	NOUN
inlawrev-18599	1296	4	1	1	NUM
inlawrev-18599	1296	5	.	.	X
inlawrev-18599	1296	6	438	438	NUM
inlawrev-18599	1296	7	.	.	PUNCT
inlawrev-18599	1297	1	wyoming	wyoming	NOUN
inlawrev-18599	1297	2	imposes	impose	VERB
inlawrev-18599	1297	3	other	other	ADJ
inlawrev-18599	1297	4	trap	trap	NOUN
inlawrev-18599	1297	5	for	for	ADP
inlawrev-18599	1297	6	the	the	DET
inlawrev-18599	1297	7	unwary	unwary	ADJ
inlawrev-18599	1297	8	requirements	requirement	NOUN
inlawrev-18599	1297	9	.	.	PUNCT
inlawrev-18599	1298	1	see	see	VERB
inlawrev-18599	1298	2	supra	supra	ADJ
inlawrev-18599	1298	3	table	table	NOUN
inlawrev-18599	1298	4	1	1	NUM
inlawrev-18599	1298	5	.	.	X
inlawrev-18599	1298	6	439	439	NUM
inlawrev-18599	1298	7	.	.	PUNCT
inlawrev-18599	1299	1	with	with	ADP
inlawrev-18599	1299	2	respect	respect	NOUN
inlawrev-18599	1299	3	to	to	ADP
inlawrev-18599	1299	4	florida	florida	PROPN
inlawrev-18599	1299	5	,	,	PUNCT
inlawrev-18599	1299	6	this	this	DET
inlawrev-18599	1299	7	requirement	requirement	NOUN
inlawrev-18599	1299	8	relates	relate	VERB
inlawrev-18599	1299	9	to	to	ADP
inlawrev-18599	1299	10	the	the	DET
inlawrev-18599	1299	11	occasional	occasional	ADJ
inlawrev-18599	1299	12	sale	sale	NOUN
inlawrev-18599	1299	13	exemption	exemption	NOUN
inlawrev-18599	1299	14	for	for	ADP
inlawrev-18599	1299	15	isolated	isolated	ADJ
inlawrev-18599	1299	16	sales	sale	NOUN
inlawrev-18599	1299	17	.	.	PUNCT
inlawrev-18599	1300	1	see	see	VERB
inlawrev-18599	1300	2	supra	supra	PROPN
inlawrev-18599	1300	3	part	part	NOUN
inlawrev-18599	1300	4	ii.e	ii.e	ADV
inlawrev-18599	1300	5	.	.	PUNCT
inlawrev-18599	1301	1	2015	2015	NUM
inlawrev-18599	1301	2	]	]	PUNCT
inlawrev-18599	1301	3	asset	asset	NOUN
inlawrev-18599	1301	4	acquisitions	acquisition	NOUN
inlawrev-18599	1301	5	603	603	NUM
inlawrev-18599	1301	6	occasional	occasional	ADJ
inlawrev-18599	1301	7	sale	sale	NOUN
inlawrev-18599	1301	8	exemption	exemption	NOUN
inlawrev-18599	1301	9	to	to	ADP
inlawrev-18599	1301	10	apply.440	apply.440	ADJ
inlawrev-18599	1301	11	this	this	DET
inlawrev-18599	1301	12	requirement	requirement	NOUN
inlawrev-18599	1301	13	relates	relate	VERB
inlawrev-18599	1301	14	to	to	ADP
inlawrev-18599	1301	15	the	the	DET
inlawrev-18599	1301	16	underlying	underlie	VERB
inlawrev-18599	1301	17	premise	premise	NOUN
inlawrev-18599	1301	18	of	of	ADP
inlawrev-18599	1301	19	the	the	DET
inlawrev-18599	1301	20	occasional	occasional	ADJ
inlawrev-18599	1301	21	sale	sale	NOUN
inlawrev-18599	1301	22	exemption	exemption	NOUN
inlawrev-18599	1301	23	that	that	PRON
inlawrev-18599	1301	24	an	an	DET
inlawrev-18599	1301	25	exemption	exemption	NOUN
inlawrev-18599	1301	26	should	should	AUX
inlawrev-18599	1301	27	exist	exist	VERB
inlawrev-18599	1301	28	with	with	ADP
inlawrev-18599	1301	29	respect	respect	NOUN
inlawrev-18599	1301	30	to	to	ADP
inlawrev-18599	1301	31	previously	previously	ADV
inlawrev-18599	1301	32	taxed	tax	VERB
inlawrev-18599	1301	33	tpp	tpp	NOUN
inlawrev-18599	1301	34	in	in	ADP
inlawrev-18599	1301	35	order	order	NOUN
inlawrev-18599	1301	36	to	to	PART
inlawrev-18599	1301	37	prevent	prevent	VERB
inlawrev-18599	1301	38	pyramiding	pyramiding	NOUN
inlawrev-18599	1301	39	of	of	ADP
inlawrev-18599	1301	40	tax.441	tax.441	NOUN
inlawrev-18599	1301	41	however	however	ADV
inlawrev-18599	1301	42	,	,	PUNCT
inlawrev-18599	1301	43	even	even	ADV
inlawrev-18599	1301	44	though	though	SCONJ
inlawrev-18599	1301	45	the	the	DET
inlawrev-18599	1301	46	requirement	requirement	NOUN
inlawrev-18599	1301	47	relates	relate	VERB
inlawrev-18599	1301	48	to	to	ADP
inlawrev-18599	1301	49	an	an	DET
inlawrev-18599	1301	50	underlying	underlying	ADJ
inlawrev-18599	1301	51	purpose	purpose	NOUN
inlawrev-18599	1301	52	of	of	ADP
inlawrev-18599	1301	53	the	the	DET
inlawrev-18599	1301	54	occasional	occasional	ADJ
inlawrev-18599	1301	55	sale	sale	NOUN
inlawrev-18599	1301	56	exemption	exemption	NOUN
inlawrev-18599	1301	57	,	,	PUNCT
inlawrev-18599	1301	58	it	it	PRON
inlawrev-18599	1301	59	is	be	AUX
inlawrev-18599	1301	60	not	not	PART
inlawrev-18599	1301	61	likely	likely	ADV
inlawrev-18599	1301	62	necessary	necessary	ADJ
inlawrev-18599	1301	63	because	because	SCONJ
inlawrev-18599	1301	64	other	other	ADJ
inlawrev-18599	1301	65	sales	sale	NOUN
inlawrev-18599	1301	66	and	and	CCONJ
inlawrev-18599	1301	67	use	use	VERB
inlawrev-18599	1301	68	tax	tax	NOUN
inlawrev-18599	1301	69	rules	rule	NOUN
inlawrev-18599	1301	70	typically	typically	ADV
inlawrev-18599	1301	71	exist	exist	VERB
inlawrev-18599	1301	72	to	to	PART
inlawrev-18599	1301	73	ensure	ensure	VERB
inlawrev-18599	1301	74	that	that	SCONJ
inlawrev-18599	1301	75	the	the	DET
inlawrev-18599	1301	76	business	business	NOUN
inlawrev-18599	1301	77	has	have	AUX
inlawrev-18599	1301	78	paid	pay	VERB
inlawrev-18599	1301	79	sales	sale	NOUN
inlawrev-18599	1301	80	or	or	CCONJ
inlawrev-18599	1301	81	use	use	VERB
inlawrev-18599	1301	82	tax	tax	NOUN
inlawrev-18599	1301	83	on	on	ADP
inlawrev-18599	1301	84	the	the	DET
inlawrev-18599	1301	85	purchase	purchase	NOUN
inlawrev-18599	1301	86	,	,	PUNCT
inlawrev-18599	1301	87	use	use	NOUN
inlawrev-18599	1301	88	,	,	PUNCT
inlawrev-18599	1301	89	or	or	CCONJ
inlawrev-18599	1301	90	consumption	consumption	NOUN
inlawrev-18599	1301	91	of	of	ADP
inlawrev-18599	1301	92	non	non	ADJ
inlawrev-18599	1301	93	-	-	ADJ
inlawrev-18599	1301	94	exempt	exempt	ADJ
inlawrev-18599	1301	95	tpp	tpp	PROPN
inlawrev-18599	1301	96	.	.	PROPN
inlawrev-18599	1302	1	for	for	ADP
inlawrev-18599	1302	2	example	example	NOUN
inlawrev-18599	1302	3	,	,	PUNCT
inlawrev-18599	1302	4	assume	assume	VERB
inlawrev-18599	1302	5	a	a	DET
inlawrev-18599	1302	6	business	business	NOUN
inlawrev-18599	1302	7	purchases	purchase	VERB
inlawrev-18599	1302	8	100	100	NUM
inlawrev-18599	1302	9	units	unit	NOUN
inlawrev-18599	1302	10	of	of	ADP
inlawrev-18599	1302	11	inventory	inventory	NOUN
inlawrev-18599	1302	12	for	for	ADP
inlawrev-18599	1302	13	resale	resale	NOUN
inlawrev-18599	1302	14	but	but	CCONJ
inlawrev-18599	1302	15	later	later	ADV
inlawrev-18599	1302	16	takes	take	VERB
inlawrev-18599	1302	17	five	five	NUM
inlawrev-18599	1302	18	units	unit	NOUN
inlawrev-18599	1302	19	out	out	ADP
inlawrev-18599	1302	20	of	of	ADP
inlawrev-18599	1302	21	inventory	inventory	NOUN
inlawrev-18599	1302	22	for	for	ADP
inlawrev-18599	1302	23	use	use	NOUN
inlawrev-18599	1302	24	in	in	ADP
inlawrev-18599	1302	25	the	the	DET
inlawrev-18599	1302	26	operation	operation	NOUN
inlawrev-18599	1302	27	of	of	ADP
inlawrev-18599	1302	28	the	the	DET
inlawrev-18599	1302	29	business	business	NOUN
inlawrev-18599	1302	30	(	(	PUNCT
inlawrev-18599	1302	31	e.g.	e.g.	ADV
inlawrev-18599	1302	32	,	,	PUNCT
inlawrev-18599	1302	33	a	a	DET
inlawrev-18599	1302	34	convenience	convenience	NOUN
inlawrev-18599	1302	35	store	store	NOUN
inlawrev-18599	1302	36	that	that	PRON
inlawrev-18599	1302	37	also	also	ADV
inlawrev-18599	1302	38	sells	sell	VERB
inlawrev-18599	1302	39	coffee	coffee	NOUN
inlawrev-18599	1302	40	takes	take	VERB
inlawrev-18599	1302	41	milk	milk	NOUN
inlawrev-18599	1302	42	cartons	carton	NOUN
inlawrev-18599	1302	43	originally	originally	ADV
inlawrev-18599	1302	44	purchased	purchase	VERB
inlawrev-18599	1302	45	for	for	ADP
inlawrev-18599	1302	46	resale	resale	NOUN
inlawrev-18599	1302	47	off	off	ADP
inlawrev-18599	1302	48	the	the	DET
inlawrev-18599	1302	49	shelf	shelf	NOUN
inlawrev-18599	1302	50	to	to	PART
inlawrev-18599	1302	51	use	use	VERB
inlawrev-18599	1302	52	as	as	ADP
inlawrev-18599	1302	53	creamer	creamer	NOUN
inlawrev-18599	1302	54	for	for	ADP
inlawrev-18599	1302	55	customers	customer	NOUN
inlawrev-18599	1302	56	purchasing	purchase	VERB
inlawrev-18599	1302	57	coffee	coffee	NOUN
inlawrev-18599	1302	58	)	)	PUNCT
inlawrev-18599	1302	59	.	.	PUNCT
inlawrev-18599	1303	1	generally	generally	ADV
inlawrev-18599	1303	2	,	,	PUNCT
inlawrev-18599	1303	3	sales	sale	NOUN
inlawrev-18599	1303	4	and	and	CCONJ
inlawrev-18599	1303	5	use	use	VERB
inlawrev-18599	1303	6	tax	tax	NOUN
inlawrev-18599	1303	7	provisions	provision	NOUN
inlawrev-18599	1303	8	would	would	AUX
inlawrev-18599	1303	9	have	have	AUX
inlawrev-18599	1303	10	already	already	ADV
inlawrev-18599	1303	11	required	require	VERB
inlawrev-18599	1303	12	the	the	DET
inlawrev-18599	1303	13	business	business	NOUN
inlawrev-18599	1303	14	to	to	PART
inlawrev-18599	1303	15	pay	pay	VERB
inlawrev-18599	1303	16	use	use	NOUN
inlawrev-18599	1303	17	tax	tax	NOUN
inlawrev-18599	1303	18	on	on	ADP
inlawrev-18599	1303	19	the	the	DET
inlawrev-18599	1303	20	consumption	consumption	NOUN
inlawrev-18599	1303	21	of	of	ADP
inlawrev-18599	1303	22	such	such	ADJ
inlawrev-18599	1303	23	tpp	tpp	PROPN
inlawrev-18599	1303	24	.	.	PUNCT
inlawrev-18599	1304	1	thus	thus	ADV
inlawrev-18599	1304	2	,	,	PUNCT
inlawrev-18599	1304	3	the	the	DET
inlawrev-18599	1304	4	requirement	requirement	NOUN
inlawrev-18599	1304	5	is	be	AUX
inlawrev-18599	1304	6	likely	likely	ADJ
inlawrev-18599	1304	7	“	"	PUNCT
inlawrev-18599	1304	8	belts	belt	NOUN
inlawrev-18599	1304	9	and	and	CCONJ
inlawrev-18599	1304	10	suspenders	suspender	NOUN
inlawrev-18599	1304	11	”	"	PUNCT
inlawrev-18599	1304	12	and	and	CCONJ
inlawrev-18599	1304	13	not	not	PART
inlawrev-18599	1304	14	even	even	ADV
inlawrev-18599	1304	15	needed	need	VERB
inlawrev-18599	1304	16	because	because	SCONJ
inlawrev-18599	1304	17	safeguards	safeguard	NOUN
inlawrev-18599	1304	18	already	already	ADV
inlawrev-18599	1304	19	exist	exist	VERB
inlawrev-18599	1304	20	in	in	ADP
inlawrev-18599	1304	21	other	other	ADJ
inlawrev-18599	1304	22	sales	sale	NOUN
inlawrev-18599	1304	23	and	and	CCONJ
inlawrev-18599	1304	24	use	use	VERB
inlawrev-18599	1304	25	tax	tax	NOUN
inlawrev-18599	1304	26	provisions	provision	NOUN
inlawrev-18599	1304	27	.	.	PUNCT
inlawrev-18599	1305	1	the	the	DET
inlawrev-18599	1305	2	“	"	PUNCT
inlawrev-18599	1305	3	previously	previously	ADV
inlawrev-18599	1305	4	-	-	PUNCT
inlawrev-18599	1305	5	paid	pay	VERB
inlawrev-18599	1305	6	”	"	PUNCT
inlawrev-18599	1305	7	rule	rule	NOUN
inlawrev-18599	1305	8	may	may	AUX
inlawrev-18599	1305	9	also	also	ADV
inlawrev-18599	1305	10	extend	extend	VERB
inlawrev-18599	1305	11	too	too	ADV
inlawrev-18599	1305	12	far	far	ADV
inlawrev-18599	1305	13	.	.	PUNCT
inlawrev-18599	1306	1	for	for	ADP
inlawrev-18599	1306	2	example	example	NOUN
inlawrev-18599	1306	3	,	,	PUNCT
inlawrev-18599	1306	4	what	what	PRON
inlawrev-18599	1306	5	if	if	SCONJ
inlawrev-18599	1306	6	the	the	DET
inlawrev-18599	1306	7	subject	subject	NOUN
inlawrev-18599	1306	8	tpp	tpp	PROPN
inlawrev-18599	1306	9	was	be	AUX
inlawrev-18599	1306	10	purchased	purchase	VERB
inlawrev-18599	1306	11	for	for	ADP
inlawrev-18599	1306	12	resale	resale	NOUN
inlawrev-18599	1306	13	or	or	CCONJ
inlawrev-18599	1306	14	under	under	ADP
inlawrev-18599	1306	15	the	the	DET
inlawrev-18599	1306	16	manufacturing	manufacturing	NOUN
inlawrev-18599	1306	17	exemption	exemption	NOUN
inlawrev-18599	1306	18	,	,	PUNCT
inlawrev-18599	1306	19	so	so	CCONJ
inlawrev-18599	1306	20	no	no	DET
inlawrev-18599	1306	21	sales	sale	NOUN
inlawrev-18599	1306	22	tax	tax	NOUN
inlawrev-18599	1306	23	was	be	AUX
inlawrev-18599	1306	24	due	due	ADJ
inlawrev-18599	1306	25	at	at	ADP
inlawrev-18599	1306	26	the	the	DET
inlawrev-18599	1306	27	time	time	NOUN
inlawrev-18599	1306	28	of	of	ADP
inlawrev-18599	1306	29	purchase	purchase	NOUN
inlawrev-18599	1306	30	?	?	PUNCT
inlawrev-18599	1307	1	the	the	DET
inlawrev-18599	1307	2	rule	rule	NOUN
inlawrev-18599	1307	3	can	can	AUX
inlawrev-18599	1307	4	not	not	PART
inlawrev-18599	1307	5	mean	mean	VERB
inlawrev-18599	1307	6	that	that	SCONJ
inlawrev-18599	1307	7	the	the	DET
inlawrev-18599	1307	8	occasional	occasional	ADJ
inlawrev-18599	1307	9	sale	sale	NOUN
inlawrev-18599	1307	10	exemption	exemption	NOUN
inlawrev-18599	1307	11	is	be	AUX
inlawrev-18599	1307	12	lost	lose	VERB
inlawrev-18599	1307	13	unless	unless	SCONJ
inlawrev-18599	1307	14	tax	tax	NOUN
inlawrev-18599	1307	15	is	be	AUX
inlawrev-18599	1307	16	paid	pay	VERB
inlawrev-18599	1307	17	on	on	ADP
inlawrev-18599	1307	18	all	all	DET
inlawrev-18599	1307	19	previously	previously	ADV
inlawrev-18599	1307	20	un	un	ADJ
inlawrev-18599	1307	21	-	-	ADJ
inlawrev-18599	1307	22	taxed	tax	VERB
inlawrev-18599	1307	23	tpp	tpp	PROPN
inlawrev-18599	1307	24	,	,	PUNCT
inlawrev-18599	1307	25	including	include	VERB
inlawrev-18599	1307	26	exempt	exempt	ADJ
inlawrev-18599	1307	27	tpp	tpp	PROPN
inlawrev-18599	1307	28	.	.	PUNCT
inlawrev-18599	1308	1	the	the	DET
inlawrev-18599	1308	2	requirement	requirement	NOUN
inlawrev-18599	1308	3	must	must	AUX
inlawrev-18599	1308	4	only	only	ADV
inlawrev-18599	1308	5	extend	extend	VERB
inlawrev-18599	1308	6	to	to	ADP
inlawrev-18599	1308	7	non	non	ADJ
inlawrev-18599	1308	8	-	-	ADJ
inlawrev-18599	1308	9	exempt	exempt	ADJ
inlawrev-18599	1308	10	tpp	tpp	NOUN
inlawrev-18599	1308	11	,	,	PUNCT
inlawrev-18599	1308	12	but	but	CCONJ
inlawrev-18599	1308	13	the	the	DET
inlawrev-18599	1308	14	face	face	NOUN
inlawrev-18599	1308	15	of	of	ADP
inlawrev-18599	1308	16	the	the	DET
inlawrev-18599	1308	17	rule	rule	NOUN
inlawrev-18599	1308	18	is	be	AUX
inlawrev-18599	1308	19	not	not	PART
inlawrev-18599	1308	20	clear	clear	ADJ
inlawrev-18599	1308	21	.	.	PUNCT
inlawrev-18599	1309	1	at	at	ADP
inlawrev-18599	1309	2	a	a	DET
inlawrev-18599	1309	3	minimum	minimum	NOUN
inlawrev-18599	1309	4	,	,	PUNCT
inlawrev-18599	1309	5	florida	florida	PROPN
inlawrev-18599	1309	6	,	,	PUNCT
inlawrev-18599	1309	7	nebraska	nebraska	PROPN
inlawrev-18599	1309	8	,	,	PUNCT
inlawrev-18599	1309	9	and	and	CCONJ
inlawrev-18599	1309	10	wyoming	wyoming	NOUN
inlawrev-18599	1309	11	should	should	AUX
inlawrev-18599	1309	12	consider	consider	VERB
inlawrev-18599	1309	13	clarifying	clarify	VERB
inlawrev-18599	1309	14	this	this	DET
inlawrev-18599	1309	15	issue	issue	NOUN
inlawrev-18599	1309	16	in	in	ADP
inlawrev-18599	1309	17	its	its	PRON
inlawrev-18599	1309	18	statute	statute	NOUN
inlawrev-18599	1309	19	and/or	and/or	CCONJ
inlawrev-18599	1309	20	regulations.442	regulations.442	PROPN
inlawrev-18599	1309	21	conclusion	conclusion	NOUN
inlawrev-18599	1309	22	there	there	PRON
inlawrev-18599	1309	23	are	be	VERB
inlawrev-18599	1309	24	a	a	DET
inlawrev-18599	1309	25	myriad	myriad	NOUN
inlawrev-18599	1309	26	of	of	ADP
inlawrev-18599	1309	27	legal	legal	ADJ
inlawrev-18599	1309	28	issues	issue	NOUN
inlawrev-18599	1309	29	that	that	PRON
inlawrev-18599	1309	30	the	the	DET
inlawrev-18599	1309	31	transactional	transactional	ADJ
inlawrev-18599	1309	32	attorney	attorney	NOUN
inlawrev-18599	1309	33	must	must	AUX
inlawrev-18599	1309	34	assist	assist	VERB
inlawrev-18599	1309	35	his	his	PRON
inlawrev-18599	1309	36	or	or	CCONJ
inlawrev-18599	1309	37	her	her	PRON
inlawrev-18599	1309	38	client	client	NOUN
inlawrev-18599	1309	39	in	in	ADP
inlawrev-18599	1309	40	the	the	DET
inlawrev-18599	1309	41	sale	sale	NOUN
inlawrev-18599	1309	42	of	of	ADP
inlawrev-18599	1309	43	a	a	DET
inlawrev-18599	1309	44	business	business	NOUN
inlawrev-18599	1309	45	.	.	PUNCT
inlawrev-18599	1310	1	one	one	NUM
inlawrev-18599	1310	2	of	of	ADP
inlawrev-18599	1310	3	these	these	DET
inlawrev-18599	1310	4	issues	issue	NOUN
inlawrev-18599	1310	5	is	be	AUX
inlawrev-18599	1310	6	determining	determine	VERB
inlawrev-18599	1310	7	whether	whether	SCONJ
inlawrev-18599	1310	8	to	to	PART
inlawrev-18599	1310	9	structure	structure	VERB
inlawrev-18599	1310	10	the	the	DET
inlawrev-18599	1310	11	deal	deal	NOUN
inlawrev-18599	1310	12	as	as	ADP
inlawrev-18599	1310	13	a	a	DET
inlawrev-18599	1310	14	sale	sale	NOUN
inlawrev-18599	1310	15	of	of	ADP
inlawrev-18599	1310	16	the	the	DET
inlawrev-18599	1310	17	underlying	underlie	VERB
inlawrev-18599	1310	18	assets	asset	NOUN
inlawrev-18599	1310	19	or	or	CCONJ
inlawrev-18599	1310	20	as	as	ADP
inlawrev-18599	1310	21	a	a	DET
inlawrev-18599	1310	22	sale	sale	NOUN
inlawrev-18599	1310	23	of	of	ADP
inlawrev-18599	1310	24	the	the	DET
inlawrev-18599	1310	25	equity	equity	NOUN
inlawrev-18599	1310	26	interests	interest	NOUN
inlawrev-18599	1310	27	.	.	PUNCT
inlawrev-18599	1311	1	if	if	SCONJ
inlawrev-18599	1311	2	the	the	DET
inlawrev-18599	1311	3	parties	party	NOUN
inlawrev-18599	1311	4	choose	choose	VERB
inlawrev-18599	1311	5	an	an	DET
inlawrev-18599	1311	6	asset	asset	NOUN
inlawrev-18599	1311	7	sale	sale	NOUN
inlawrev-18599	1311	8	structure	structure	NOUN
inlawrev-18599	1311	9	,	,	PUNCT
inlawrev-18599	1311	10	then	then	ADV
inlawrev-18599	1311	11	one	one	NUM
inlawrev-18599	1311	12	of	of	ADP
inlawrev-18599	1311	13	the	the	DET
inlawrev-18599	1311	14	many	many	ADJ
inlawrev-18599	1311	15	issues	issue	NOUN
inlawrev-18599	1311	16	that	that	PRON
inlawrev-18599	1311	17	they	they	PRON
inlawrev-18599	1311	18	must	must	AUX
inlawrev-18599	1311	19	address	address	VERB
inlawrev-18599	1311	20	is	be	AUX
inlawrev-18599	1311	21	determining	determine	VERB
inlawrev-18599	1311	22	whether	whether	SCONJ
inlawrev-18599	1311	23	the	the	DET
inlawrev-18599	1311	24	transfer	transfer	NOUN
inlawrev-18599	1311	25	of	of	ADP
inlawrev-18599	1311	26	the	the	DET
inlawrev-18599	1311	27	subject	subject	ADJ
inlawrev-18599	1311	28	assets	asset	NOUN
inlawrev-18599	1311	29	will	will	AUX
inlawrev-18599	1311	30	create	create	VERB
inlawrev-18599	1311	31	sales	sale	NOUN
inlawrev-18599	1311	32	tax	tax	NOUN
inlawrev-18599	1311	33	implications	implication	NOUN
inlawrev-18599	1311	34	or	or	CCONJ
inlawrev-18599	1311	35	,	,	PUNCT
inlawrev-18599	1311	36	alternatively	alternatively	ADV
inlawrev-18599	1311	37	,	,	PUNCT
inlawrev-18599	1311	38	whether	whether	SCONJ
inlawrev-18599	1311	39	an	an	DET
inlawrev-18599	1311	40	exemption	exemption	NOUN
inlawrev-18599	1311	41	from	from	ADP
inlawrev-18599	1311	42	sales	sale	NOUN
inlawrev-18599	1311	43	tax	tax	NOUN
inlawrev-18599	1311	44	exists	exist	VERB
inlawrev-18599	1311	45	.	.	PUNCT
inlawrev-18599	1312	1	a	a	DET
inlawrev-18599	1312	2	common	common	ADJ
inlawrev-18599	1312	3	sales	sale	NOUN
inlawrev-18599	1312	4	tax	tax	NOUN
inlawrev-18599	1312	5	exemption	exemption	NOUN
inlawrev-18599	1312	6	that	that	PRON
inlawrev-18599	1312	7	applies	apply	VERB
inlawrev-18599	1312	8	in	in	ADP
inlawrev-18599	1312	9	asset	asset	NOUN
inlawrev-18599	1312	10	sales	sale	NOUN
inlawrev-18599	1312	11	is	be	AUX
inlawrev-18599	1312	12	the	the	DET
inlawrev-18599	1312	13	occasional	occasional	ADJ
inlawrev-18599	1312	14	sale	sale	NOUN
inlawrev-18599	1312	15	exemption	exemption	NOUN
inlawrev-18599	1312	16	.	.	PUNCT
inlawrev-18599	1313	1	most	most	ADJ
inlawrev-18599	1313	2	states	state	NOUN
inlawrev-18599	1313	3	have	have	VERB
inlawrev-18599	1313	4	an	an	DET
inlawrev-18599	1313	5	occasional	occasional	ADJ
inlawrev-18599	1313	6	sale	sale	NOUN
inlawrev-18599	1313	7	exemption	exemption	NOUN
inlawrev-18599	1313	8	,	,	PUNCT
inlawrev-18599	1313	9	however	however	ADV
inlawrev-18599	1313	10	,	,	PUNCT
inlawrev-18599	1313	11	the	the	DET
inlawrev-18599	1313	12	states	state	NOUN
inlawrev-18599	1313	13	are	be	AUX
inlawrev-18599	1313	14	not	not	PART
inlawrev-18599	1313	15	uniform	uniform	ADJ
inlawrev-18599	1313	16	in	in	ADP
inlawrev-18599	1313	17	the	the	DET
inlawrev-18599	1313	18	requirements	requirement	NOUN
inlawrev-18599	1313	19	that	that	PRON
inlawrev-18599	1313	20	must	must	AUX
inlawrev-18599	1313	21	be	be	AUX
inlawrev-18599	1313	22	satisfied	satisfied	ADJ
inlawrev-18599	1313	23	in	in	ADP
inlawrev-18599	1313	24	order	order	NOUN
inlawrev-18599	1313	25	for	for	ADP
inlawrev-18599	1313	26	the	the	DET
inlawrev-18599	1313	27	occasional	occasional	ADJ
inlawrev-18599	1313	28	sale	sale	NOUN
inlawrev-18599	1313	29	exemption	exemption	NOUN
inlawrev-18599	1313	30	to	to	PART
inlawrev-18599	1313	31	apply	apply	VERB
inlawrev-18599	1313	32	.	.	PUNCT
inlawrev-18599	1314	1	some	some	DET
inlawrev-18599	1314	2	states	state	NOUN
inlawrev-18599	1314	3	have	have	VERB
inlawrev-18599	1314	4	broad	broad	ADJ
inlawrev-18599	1314	5	exemptions	exemption	NOUN
inlawrev-18599	1314	6	for	for	ADP
inlawrev-18599	1314	7	occasional	occasional	ADJ
inlawrev-18599	1314	8	,	,	PUNCT
inlawrev-18599	1314	9	casual	casual	ADJ
inlawrev-18599	1314	10	or	or	CCONJ
inlawrev-18599	1314	11	isolated	isolated	ADJ
inlawrev-18599	1314	12	sales	sale	NOUN
inlawrev-18599	1314	13	,	,	PUNCT
inlawrev-18599	1314	14	whereas	whereas	SCONJ
inlawrev-18599	1314	15	other	other	ADJ
inlawrev-18599	1314	16	states	state	NOUN
inlawrev-18599	1314	17	have	have	VERB
inlawrev-18599	1314	18	narrow	narrow	ADJ
inlawrev-18599	1314	19	exemptions	exemption	NOUN
inlawrev-18599	1314	20	.	.	PUNCT
inlawrev-18599	1315	1	the	the	DET
inlawrev-18599	1315	2	focus	focus	NOUN
inlawrev-18599	1315	3	of	of	ADP
inlawrev-18599	1315	4	this	this	DET
inlawrev-18599	1315	5	article	article	NOUN
inlawrev-18599	1315	6	is	be	AUX
inlawrev-18599	1315	7	on	on	ADP
inlawrev-18599	1315	8	the	the	DET
inlawrev-18599	1315	9	states	state	NOUN
inlawrev-18599	1315	10	having	have	VERB
inlawrev-18599	1315	11	narrow	narrow	ADJ
inlawrev-18599	1315	12	exemptions	exemption	NOUN
inlawrev-18599	1315	13	or	or	CCONJ
inlawrev-18599	1315	14	cumbersome	cumbersome	ADJ
inlawrev-18599	1315	15	or	or	CCONJ
inlawrev-18599	1315	16	perhaps	perhaps	ADV
inlawrev-18599	1315	17	counterintuitive	counterintuitive	ADJ
inlawrev-18599	1315	18	requirements	requirement	NOUN
inlawrev-18599	1315	19	that	that	PRON
inlawrev-18599	1315	20	must	must	AUX
inlawrev-18599	1315	21	be	be	AUX
inlawrev-18599	1315	22	satisfied	satisfied	ADJ
inlawrev-18599	1315	23	in	in	ADP
inlawrev-18599	1315	24	order	order	NOUN
inlawrev-18599	1315	25	for	for	ADP
inlawrev-18599	1315	26	the	the	DET
inlawrev-18599	1315	27	occasional	occasional	ADJ
inlawrev-18599	1315	28	sale	sale	NOUN
inlawrev-18599	1315	29	exemption	exemption	NOUN
inlawrev-18599	1315	30	to	to	PART
inlawrev-18599	1315	31	apply	apply	VERB
inlawrev-18599	1315	32	.	.	PUNCT
inlawrev-18599	1316	1	are	be	AUX
inlawrev-18599	1316	2	there	there	PRON
inlawrev-18599	1316	3	valid	valid	ADJ
inlawrev-18599	1316	4	policy	policy	NOUN
inlawrev-18599	1316	5	reasons	reason	NOUN
inlawrev-18599	1316	6	for	for	ADP
inlawrev-18599	1316	7	the	the	DET
inlawrev-18599	1316	8	narrow	narrow	ADJ
inlawrev-18599	1316	9	exemptions	exemption	NOUN
inlawrev-18599	1316	10	?	?	PUNCT
inlawrev-18599	1317	1	do	do	AUX
inlawrev-18599	1317	2	the	the	DET
inlawrev-18599	1317	3	cumbersome	cumbersome	ADJ
inlawrev-18599	1317	4	requirements	requirement	NOUN
inlawrev-18599	1317	5	make	make	VERB
inlawrev-18599	1317	6	sense	sense	NOUN
inlawrev-18599	1317	7	and	and	CCONJ
inlawrev-18599	1317	8	440	440	NUM
inlawrev-18599	1317	9	.	.	PUNCT
inlawrev-18599	1318	1	see	see	VERB
inlawrev-18599	1318	2	supra	supra	PROPN
inlawrev-18599	1318	3	part	part	NOUN
inlawrev-18599	1318	4	ii.e	ii.e	ADV
inlawrev-18599	1318	5	,	,	PUNCT
inlawrev-18599	1318	6	ii.m	ii.m	NOUN
inlawrev-18599	1318	7	,	,	PUNCT
inlawrev-18599	1318	8	ii.t	ii.t	NOUN
inlawrev-18599	1318	9	.	.	PUNCT
inlawrev-18599	1319	1	florida	florida	PROPN
inlawrev-18599	1319	2	and	and	CCONJ
inlawrev-18599	1319	3	wyoming	wyoming	PROPN
inlawrev-18599	1319	4	also	also	ADV
inlawrev-18599	1319	5	impose	impose	VERB
inlawrev-18599	1319	6	other	other	ADJ
inlawrev-18599	1319	7	trap	trap	NOUN
inlawrev-18599	1319	8	for	for	ADP
inlawrev-18599	1319	9	the	the	DET
inlawrev-18599	1319	10	unwary	unwary	ADJ
inlawrev-18599	1319	11	requirements	requirement	NOUN
inlawrev-18599	1319	12	.	.	PUNCT
inlawrev-18599	1320	1	see	see	VERB
inlawrev-18599	1320	2	supra	supra	ADJ
inlawrev-18599	1320	3	table	table	NOUN
inlawrev-18599	1320	4	1	1	NUM
inlawrev-18599	1320	5	.	.	PUNCT
inlawrev-18599	1321	1	441	441	NUM
inlawrev-18599	1321	2	.	.	PUNCT
inlawrev-18599	1322	1	see	see	VERB
inlawrev-18599	1322	2	supra	supra	PROPN
inlawrev-18599	1322	3	notes	note	VERB
inlawrev-18599	1322	4	278	278	NUM
inlawrev-18599	1322	5	-	-	SYM
inlawrev-18599	1322	6	98	98	NUM
inlawrev-18599	1322	7	and	and	CCONJ
inlawrev-18599	1322	8	accompanying	accompany	VERB
inlawrev-18599	1322	9	text	text	NOUN
inlawrev-18599	1322	10	.	.	PUNCT
inlawrev-18599	1323	1	442	442	NUM
inlawrev-18599	1323	2	.	.	PUNCT
inlawrev-18599	1324	1	see	see	VERB
inlawrev-18599	1324	2	supra	supra	PROPN
inlawrev-18599	1324	3	notes	note	VERB
inlawrev-18599	1324	4	278	278	NUM
inlawrev-18599	1324	5	-	-	SYM
inlawrev-18599	1324	6	98	98	NUM
inlawrev-18599	1324	7	and	and	CCONJ
inlawrev-18599	1324	8	accompanying	accompany	VERB
inlawrev-18599	1324	9	text	text	NOUN
inlawrev-18599	1324	10	.	.	PUNCT
inlawrev-18599	1325	1	604	604	NUM
inlawrev-18599	1325	2	indiana	indiana	PROPN
inlawrev-18599	1325	3	law	law	PROPN
inlawrev-18599	1325	4	review	review	NOUN
inlawrev-18599	1326	1	[	[	X
inlawrev-18599	1326	2	vol	vol	NOUN
inlawrev-18599	1326	3	.	.	PUNCT
inlawrev-18599	1327	1	48:551	48:551	NUM
inlawrev-18599	1327	2	are	be	AUX
inlawrev-18599	1327	3	they	they	PRON
inlawrev-18599	1327	4	really	really	ADV
inlawrev-18599	1327	5	needed	need	VERB
inlawrev-18599	1327	6	?	?	PUNCT
inlawrev-18599	1328	1	is	be	AUX
inlawrev-18599	1328	2	there	there	PRON
inlawrev-18599	1328	3	a	a	DET
inlawrev-18599	1328	4	policy	policy	NOUN
inlawrev-18599	1328	5	reason	reason	NOUN
inlawrev-18599	1328	6	behind	behind	ADP
inlawrev-18599	1328	7	the	the	DET
inlawrev-18599	1328	8	counterintuitive	counterintuitive	ADJ
inlawrev-18599	1328	9	requirements	requirement	NOUN
inlawrev-18599	1328	10	or	or	CCONJ
inlawrev-18599	1328	11	do	do	AUX
inlawrev-18599	1328	12	they	they	PRON
inlawrev-18599	1328	13	ultimately	ultimately	ADV
inlawrev-18599	1328	14	just	just	ADV
inlawrev-18599	1328	15	serve	serve	VERB
inlawrev-18599	1328	16	as	as	ADP
inlawrev-18599	1328	17	a	a	DET
inlawrev-18599	1328	18	“	"	PUNCT
inlawrev-18599	1328	19	gotcha	gotcha	NOUN
inlawrev-18599	1328	20	”	"	PUNCT
inlawrev-18599	1328	21	to	to	ADP
inlawrev-18599	1328	22	taxpayers	taxpayer	NOUN
inlawrev-18599	1328	23	and	and	CCONJ
inlawrev-18599	1328	24	practitioners	practitioner	NOUN
inlawrev-18599	1328	25	?	?	PUNCT
inlawrev-18599	1329	1	in	in	ADP
inlawrev-18599	1329	2	many	many	ADJ
inlawrev-18599	1329	3	instances	instance	NOUN
inlawrev-18599	1329	4	,	,	PUNCT
inlawrev-18599	1329	5	there	there	PRON
inlawrev-18599	1329	6	are	be	VERB
inlawrev-18599	1329	7	valid	valid	ADJ
inlawrev-18599	1329	8	policy	policy	NOUN
inlawrev-18599	1329	9	reasons	reason	NOUN
inlawrev-18599	1329	10	for	for	ADP
inlawrev-18599	1329	11	the	the	DET
inlawrev-18599	1329	12	narrow	narrow	ADJ
inlawrev-18599	1329	13	,	,	PUNCT
inlawrev-18599	1329	14	cumbersome	cumbersome	ADJ
inlawrev-18599	1329	15	,	,	PUNCT
inlawrev-18599	1329	16	and/or	and/or	CCONJ
inlawrev-18599	1329	17	counterintuitive	counterintuitive	ADJ
inlawrev-18599	1329	18	requirements	requirement	NOUN
inlawrev-18599	1329	19	,	,	PUNCT
inlawrev-18599	1329	20	but	but	CCONJ
inlawrev-18599	1329	21	these	these	DET
inlawrev-18599	1329	22	requirements	requirement	NOUN
inlawrev-18599	1329	23	may	may	AUX
inlawrev-18599	1329	24	be	be	AUX
inlawrev-18599	1329	25	more	more	ADV
inlawrev-18599	1329	26	restrictive	restrictive	ADJ
inlawrev-18599	1329	27	than	than	ADP
inlawrev-18599	1329	28	necessary	necessary	ADJ
inlawrev-18599	1329	29	.	.	PUNCT
inlawrev-18599	1330	1	moreover	moreover	ADV
inlawrev-18599	1330	2	,	,	PUNCT
inlawrev-18599	1330	3	in	in	ADP
inlawrev-18599	1330	4	many	many	ADJ
inlawrev-18599	1330	5	cases	case	NOUN
inlawrev-18599	1330	6	where	where	SCONJ
inlawrev-18599	1330	7	valid	valid	ADJ
inlawrev-18599	1330	8	policy	policy	NOUN
inlawrev-18599	1330	9	reasons	reason	NOUN
inlawrev-18599	1330	10	exist	exist	VERB
inlawrev-18599	1330	11	,	,	PUNCT
inlawrev-18599	1330	12	the	the	DET
inlawrev-18599	1330	13	requirements	requirement	NOUN
inlawrev-18599	1330	14	are	be	AUX
inlawrev-18599	1330	15	oftentimes	oftentime	NOUN
inlawrev-18599	1330	16	still	still	ADV
inlawrev-18599	1330	17	troublesome	troublesome	ADJ
inlawrev-18599	1330	18	because	because	SCONJ
inlawrev-18599	1330	19	they	they	PRON
inlawrev-18599	1330	20	are	be	AUX
inlawrev-18599	1330	21	at	at	ADP
inlawrev-18599	1330	22	odds	odd	NOUN
inlawrev-18599	1330	23	with	with	ADP
inlawrev-18599	1330	24	the	the	DET
inlawrev-18599	1330	25	practical	practical	ADJ
inlawrev-18599	1330	26	nature	nature	NOUN
inlawrev-18599	1330	27	of	of	ADP
inlawrev-18599	1330	28	asset	asset	NOUN
inlawrev-18599	1330	29	sales	sale	NOUN
inlawrev-18599	1330	30	.	.	PUNCT
inlawrev-18599	1331	1	for	for	ADP
inlawrev-18599	1331	2	each	each	PRON
inlawrev-18599	1331	3	of	of	ADP
inlawrev-18599	1331	4	the	the	DET
inlawrev-18599	1331	5	subject	subject	NOUN
inlawrev-18599	1331	6	“	"	PUNCT
inlawrev-18599	1331	7	trap	trap	NOUN
inlawrev-18599	1331	8	for	for	ADP
inlawrev-18599	1331	9	the	the	DET
inlawrev-18599	1331	10	unwary	unwary	ADJ
inlawrev-18599	1331	11	”	"	PUNCT
inlawrev-18599	1331	12	states	state	NOUN
inlawrev-18599	1331	13	,	,	PUNCT
inlawrev-18599	1331	14	this	this	DET
inlawrev-18599	1331	15	article	article	NOUN
inlawrev-18599	1331	16	makes	make	VERB
inlawrev-18599	1331	17	recommendations	recommendation	NOUN
inlawrev-18599	1331	18	for	for	ADP
inlawrev-18599	1331	19	how	how	SCONJ
inlawrev-18599	1331	20	the	the	DET
inlawrev-18599	1331	21	states	state	NOUN
inlawrev-18599	1331	22	should	should	AUX
inlawrev-18599	1331	23	consider	consider	VERB
inlawrev-18599	1331	24	amending	amend	VERB
inlawrev-18599	1331	25	their	their	PRON
inlawrev-18599	1331	26	statutes	statute	NOUN
inlawrev-18599	1331	27	and/or	and/or	CCONJ
inlawrev-18599	1331	28	regulations	regulation	NOUN
inlawrev-18599	1331	29	if	if	SCONJ
inlawrev-18599	1331	30	policy	policy	NOUN
inlawrev-18599	1331	31	reasons	reason	NOUN
inlawrev-18599	1331	32	for	for	ADP
inlawrev-18599	1331	33	certain	certain	ADJ
inlawrev-18599	1331	34	occasional	occasional	ADJ
inlawrev-18599	1331	35	sale	sale	NOUN
inlawrev-18599	1331	36	requirements	requirement	NOUN
inlawrev-18599	1331	37	do	do	AUX
inlawrev-18599	1331	38	not	not	PART
inlawrev-18599	1331	39	rationally	rationally	ADV
inlawrev-18599	1331	40	relate	relate	VERB
inlawrev-18599	1331	41	to	to	ADP
inlawrev-18599	1331	42	a	a	DET
inlawrev-18599	1331	43	valid	valid	ADJ
inlawrev-18599	1331	44	policy	policy	NOUN
inlawrev-18599	1331	45	purpose	purpose	NOUN
inlawrev-18599	1331	46	,	,	PUNCT
inlawrev-18599	1331	47	are	be	AUX
inlawrev-18599	1331	48	overly	overly	ADV
inlawrev-18599	1331	49	restrictive	restrictive	ADJ
inlawrev-18599	1331	50	,	,	PUNCT
inlawrev-18599	1331	51	and/or	and/or	CCONJ
inlawrev-18599	1331	52	if	if	SCONJ
inlawrev-18599	1331	53	the	the	DET
inlawrev-18599	1331	54	requirements	requirement	NOUN
inlawrev-18599	1331	55	are	be	AUX
inlawrev-18599	1331	56	unworkable	unworkable	ADJ
inlawrev-18599	1331	57	from	from	ADP
inlawrev-18599	1331	58	a	a	DET
inlawrev-18599	1331	59	practical	practical	ADJ
inlawrev-18599	1331	60	standpoint	standpoint	NOUN
inlawrev-18599	1331	61	.	.	PUNCT
inlawrev-18599	1332	1	a	a	DET
inlawrev-18599	1332	2	follow	follow	VERB
inlawrev-18599	1332	3	-	-	PUNCT
inlawrev-18599	1332	4	up	up	ADP
inlawrev-18599	1332	5	query	query	NOUN
inlawrev-18599	1332	6	resulting	result	VERB
inlawrev-18599	1332	7	from	from	ADP
inlawrev-18599	1332	8	the	the	DET
inlawrev-18599	1332	9	analysis	analysis	NOUN
inlawrev-18599	1332	10	set	set	VERB
inlawrev-18599	1332	11	forth	forth	ADV
inlawrev-18599	1332	12	in	in	ADP
inlawrev-18599	1332	13	the	the	DET
inlawrev-18599	1332	14	article	article	NOUN
inlawrev-18599	1332	15	is	be	AUX
inlawrev-18599	1332	16	whether	whether	SCONJ
inlawrev-18599	1332	17	a	a	DET
inlawrev-18599	1332	18	uniform	uniform	ADJ
inlawrev-18599	1332	19	occasional	occasional	ADJ
inlawrev-18599	1332	20	sale	sale	NOUN
inlawrev-18599	1332	21	exemption	exemption	NOUN
inlawrev-18599	1332	22	among	among	ADP
inlawrev-18599	1332	23	the	the	DET
inlawrev-18599	1332	24	states	state	NOUN
inlawrev-18599	1332	25	would	would	AUX
inlawrev-18599	1332	26	be	be	AUX
inlawrev-18599	1332	27	desirable	desirable	ADJ
inlawrev-18599	1332	28	to	to	PART
inlawrev-18599	1332	29	have	have	VERB
inlawrev-18599	1332	30	from	from	ADP
inlawrev-18599	1332	31	a	a	DET
inlawrev-18599	1332	32	policy	policy	NOUN
inlawrev-18599	1332	33	perspective	perspective	NOUN
inlawrev-18599	1332	34	.	.	PUNCT
inlawrev-18599	1333	1	while	while	SCONJ
inlawrev-18599	1333	2	this	this	DET
inlawrev-18599	1333	3	article	article	NOUN
inlawrev-18599	1333	4	does	do	AUX
inlawrev-18599	1333	5	not	not	PART
inlawrev-18599	1333	6	specifically	specifically	ADV
inlawrev-18599	1333	7	address	address	VERB
inlawrev-18599	1333	8	this	this	DET
inlawrev-18599	1333	9	issue	issue	NOUN
inlawrev-18599	1333	10	and	and	CCONJ
inlawrev-18599	1333	11	does	do	AUX
inlawrev-18599	1333	12	not	not	PART
inlawrev-18599	1333	13	come	come	VERB
inlawrev-18599	1333	14	to	to	ADP
inlawrev-18599	1333	15	a	a	DET
inlawrev-18599	1333	16	definitive	definitive	ADJ
inlawrev-18599	1333	17	conclusion	conclusion	NOUN
inlawrev-18599	1333	18	on	on	ADP
inlawrev-18599	1333	19	uniformity	uniformity	NOUN
inlawrev-18599	1333	20	,	,	PUNCT
inlawrev-18599	1333	21	it	it	PRON
inlawrev-18599	1333	22	is	be	AUX
inlawrev-18599	1333	23	certainly	certainly	ADV
inlawrev-18599	1333	24	something	something	PRON
inlawrev-18599	1333	25	to	to	PART
inlawrev-18599	1333	26	consider	consider	VERB
inlawrev-18599	1333	27	in	in	ADP
inlawrev-18599	1333	28	view	view	NOUN
inlawrev-18599	1333	29	of	of	ADP
inlawrev-18599	1333	30	the	the	DET
inlawrev-18599	1333	31	number	number	NOUN
inlawrev-18599	1333	32	of	of	ADP
inlawrev-18599	1333	33	states	state	NOUN
inlawrev-18599	1333	34	fitting	fit	VERB
inlawrev-18599	1333	35	into	into	ADP
inlawrev-18599	1333	36	the	the	DET
inlawrev-18599	1333	37	trap	trap	NOUN
inlawrev-18599	1333	38	for	for	ADP
inlawrev-18599	1333	39	the	the	DET
inlawrev-18599	1333	40	unwary	unwary	ADJ
inlawrev-18599	1333	41	category	category	NOUN
inlawrev-18599	1333	42	with	with	ADP
inlawrev-18599	1333	43	respect	respect	NOUN
inlawrev-18599	1333	44	to	to	ADP
inlawrev-18599	1333	45	their	their	PRON
inlawrev-18599	1333	46	occasional	occasional	ADJ
inlawrev-18599	1333	47	sale	sale	NOUN
inlawrev-18599	1333	48	exemption	exemption	NOUN
inlawrev-18599	1333	49	requirements	requirement	NOUN
inlawrev-18599	1333	50	.	.	PUNCT