31. During his proprietorship a number of changes were made. 32. Only the simplest sole proprietorships can do without accountants for tax planning and preparation. 33. Proprietorships with small sales volume were audited more frequently than those with high volume.34. Bizar continues to publish in Arizona as a sole proprietorship called Fantasy Games Unlimited. 35. Under different proprietorship , " SeaWay " recommenced services in August 2007. 36. Paralegal services may be provided via a sole proprietorship , partnership or professional corporation. 37. Perona died in 1961, and his son, Edwin took over the proprietorship . 38. I have noticed some problems with " proprietorship " by admins on certain pages. 39. It would also extend the franchise tax to all forms of business except sole proprietorships . 40. It's a sole proprietorship with annual sales of about $ 200, 000.