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.
Renumbered from R15-5-1817 and amended effective August 9, 1993 (Supp. 93-3). Amended by final rulemaking at 12 A.A.R. 4099, effective December 4, 2006 (Supp. 06-4). Amended by exempt rulemaking at 25 A.A.R. 3010, effective October 1, 2019 (Supp. 19-3).