Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 1 - RETAIL CLASSIFICATION
Section R15-5-103 - Sale of Business Enterprises
Universal Citation: AZ Admin Code R 15-5-103
Current through Register Vol. 30, No. 38, September 20, 2024
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 enterprise.
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