Section R15-5-2314. Purchases from Trustees, Receivers, and Assign- ees

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A. Tangible personal property purchased for storage, use, or con- sumption in Arizona from a trustee, receiver, or assignee is subject to use tax if the purchase of the tangible personal prop- erty in the hands of the owner would be subject to use tax.

B. Tangible personal property purchased for storage, use, or con- sumption in Arizona from a trustee, receiver, or assignee is not subject to use tax if the purchase of the property from the owner would not be subject to use tax.

Historical Note

Former Section R15-5-2314 renumbered to R15-5-2321, new Section adopted effective September 29, 1993 (Supp. 93-3). Amended by final rulemaking at 12 A.A.R.

4099, effective December 4, 2006 (Supp. 06-4).

                    
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