Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-05 - Sales and Use Tax Division
Chapter 1320-05-01 - State Sales and Use Tax Rules
Section 1320-05-01-.57 - TRUSTEES, RECEIVERS, EXECUTORS AND ADMINISTRATORS

Trustees, including bankruptcy trustees, receivers, executors and administrators, who continue to operate, manage or control a business selling tangible personal property or taxable services or who liquidate such a business must collect, report and pay the Sales or Use Tax as any other dealer. It is immaterial that such officers may have been appointed by a court and may be acting by virtue of their appointment. Such persons are deemed to be engaged in the business of selling tangible personal property or taxable services, even though engaged in liquidating the assets of a business.

Authority: T.C.A. §§ 67-1-102, 67-6-402 and 67-6-102.