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corporation to a parent corporation or to another subsidiary which <br />is owned at least eighty percent by the parent corporation, which <br />transfer is solely in exchange for stock or securities of the parent <br />corporation or the subsidiary which received the assets; <br /> <br />g. A transfer of a limited liability company or partnership <br />interest; <br /> <br /> h. The transfer in a reorganization qualifying under section <br /> 368 (a) (1) of the "Internal Revenue Code of 1986", as amended; <br /> <br />i. The formation of a limited liability company or partnership <br />by the transfer of assets to the limited liability company or <br />partnership or transfers to a limited liability company or <br />partnership in exchange for proportionate interests in the limited <br />liability company or partnership; <br /> <br />j. The repossession of personal property by a chattel <br />mortgage holder or foreclosure by a lienholder; <br /> <br />k. The transfer of assets between parent and closely held <br />subsidiary corporations, or between subsidiary corporations closely <br />held by the same parent corporation, or between corporations <br />which are owned by the same shareholders in identical percentage <br />of stock ownership amounts, computed on a share-by-share basis, <br />when a tax imposed by this Chapter was paid by the transferor <br />corporation at the time it acquired such assets, except as otherwise <br />provided herein. For the purposes of this paragraph k, a closely <br />held subsidiary corporation is one in which the parent corporation <br />owns stock possessing at least eighty percent of the total combined <br />voting power of all classes of stock entitled to vote and owns at <br />least eighty percent of the total number of shares of all other <br />classes of stock. <br /> <br />In addition to the foregoing, "sale" or "sale and purchase," <br />includes the transaction of furnishing rooms or accommodations by <br />any person, partnership, limited liability company, association, <br />corporation, estate, receiver, trustee, assignee, lessee, or person <br />acting in a representative capacity or any other combination of <br />individuals by whatever name known to a person who for a <br />consideration uses, possesses, or has the right to use or possess any <br />room in a hotel, apartment hotel, lodging house, motor hotel, <br />guesthouse, guest ranch, trailer coach, mobile home, auto camp, or <br />trailer court and park, under any concession, permit, fight of <br />access, license to use, or other agreement, or otherwise. <br /> <br />Except as otherwise provided in this subsection, the sales tax is <br />imposed on the full purchase price of articles sold after <br /> <br /> <br />