The widget company (which is headquartered in State X) plans to sell all of its assets located in State Y.  The assets consist of: 

(1) accounts receivable, (2) real estate, (3) machinery and equipment, (4) autos, (5) furniture and fixtures, (6) inventory, (7) computer software, (8) goodwill, and (9) licensing agreements.

What are the sales tax implications if State Y does recognize a bulk or casual sale exemption?  If State Y does not recognize a bulk or casual sale exemption, would the entire sale be subject to tax?  Are there any implications in State X?  What are the general notification procedures in a bulk sale such as this?