Ariz. Admin. Code § 15-5-113
Current through Register Vol. 30, No. 24, June 14, 2024
Section R15-5-113 - Sales by Trustees, Receivers, and AssigneesA. Gross receipts from the sale of tangible personal property by a trustee, receiver, or assignee are subject to tax if the sale of the property in the hands of the owner would be subject to tax.B. Gross receipts from the sale of tangible personal property by a trustee, receiver, or assignee are not subject to tax if the sale of the property in the hands of the owner would not be subject to tax.Ariz. Admin. Code § R15-5-113
Adopted effective August 9, 1993 (Supp. 93-3). Amended by final rulemaking at 12 A.A.R. 4099, effective December 4, 2006 (Supp. 06-4).