R15-5-103

R15-5-103. Sale of Business Enterprises

Last amended: 2019Length: 28 wordsOfficial source

Cite as Ariz. Admin. Code § R15-5-103

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.
R15-5-103: R15-5-103. Sale of Business Enterprises | Justis AI