bulk sale


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bulk sale

n. the sale of all or a large part of a merchant's stock as well as equipment. This generally applies to retailers, restaurants, and other businesses with inventories. (See: bulk sales acts)

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References in periodicals archive ?
M2 EQUITYBITES-May 29, 2017-Loeb Winternitz Industrial Auctioneers announces bulk sale of Harris Silver & Sons Inc assets
Loeb Winternitz Industrial Auctioneers announces bulk sale of Harris Silver & Sons Inc assets
Many tax professionals who consult on transactions involving the sale of a New York business operation often overlook the state's bulk sale notification requirements, which could represent a trap for the unwary.
The New York state bulk sale notification requirement
9m charge to the provision related to the bulk sale of assets recorded in the second quarter, the provision for loan and lease losses increased by USD3.
First BanCorp reports earnings
The sale consists of bulk sale of 350 domain names registered through 2016.
Business For Sale; 737 -- Computer, Data Processing; INTERNET/ONLINE SERVICE
By late 2011, East Bank had sold 14 of the 21 units, and no bulk sale ever occurred.
In Ohio, each condominium unit must be valued as a separate parcel for taxation purposes
The 19 units in the bulk sale consisted of 17 residential units and two ground floor commercial units.
Admiral Real Estate Services Corp. has sold 19 unsold condominium units at the luxury Orchid Condominium on Spring Street in Ossining, NY
A sale of any one or more of these components constitutes a bulk sale.
Successor tax liability in business purchases
From the South Florida website: A six-month-old law designed to spur the bulk sale of troubled condo projects throughout the state has been credited with about $1 billion in property sales, according to an author of the legislation.
Distressed condo law leads to $1B in sales
This "sell-through" method typically produces a much higher gross recovery than a bulk sale, since a portion of the finished goods are sold at a higher percentage of cost and, in some cases, at a profit margin.
The changing world of appraisals: globalization has had a major impact on appraisals, and so has the internet and the growing use of intellectual property as collateral. Borrowers need to be aware of these changes
The local company which purchased the bottles of Veuve Cliquot received a bulk sale discount on the order from S.
Wine merchant takes order for pounds 15,000 of champagne
It required a bulk sale transferee to give notice of the transfer to the transferor's creditors and maintain a list of the transferor's creditors and the property transferred and in some states, to distribute the sales proceeds to the transferor's creditors.
The Bulk Sale Statute--Still Alive And Kicking
One common type of transaction that, surprisingly, has never been addressed by the courts is the bulk sale of inventory.
When does the sale of corporate assets produce business income for state corporate franchise tax purposes?

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