The citation above is exceedingly clear that the 3-year mark is the litmus test for leases being considered "sales."

I have heard of people using this in the past to sell real estate, however none were assignment of contracts.I would like to see this tested

There are different thresholds and tests for sales tax, income tax, property taxes and other taxes.What constitutes "doing business" is a legal definition defined by each state.

they spent all their money on drugs

Is there a set of tests to determine whether or not the venture is suddenly "active" and thus subject to UDTI?

In order to test this theory, hire a flat-fee broker, put the property in the mls, and offer a typical 3% commission.

, so I threw my first idea out to test the waters.

Took the class, passed the test, decided not to license because I do mostly rentals anyway.

Well there's gangs and drug dealers near the neighborhood but I grew up in the neighborhood and went to school with some of them.

Eric forwarded me a copy of the article, since I informed him that I am able to post documents as part of some testing going on at BP.Unfortunately, the article in question is copyrighted, and Josh would not want to support any form of copyright violation.