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.