Section R15-5-113. Sales by Trustees, Receivers, and Assignees

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A. 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.

Historical Note

Adopted effective August 9, 1993 (Supp. 93-3).

Amended by final rulemaking at 12 A.A.R. 4099, effec- tive December 4, 2006 (Supp. 06-4).

                    
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