Section R15-5-103. Sale of Business Enterprises

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Gross receipts from the sale of a business as a going concern are not subject to tax if the sale is for the business as an operating enter- prise.

Historical Note

Renumbered from R15-5-1817 and amended effective August 9, 1993 (Supp. 93-3). Amended by final rulemak-

ing at 12 A.A.R. 4099, effective December 4, 2006

(Supp. 06-4).

                    
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