Utah Admin. Code R865-19S-73 - Trustees, Receivers, Executors, Administrators, Etc. Pursuant to Utah Code Ann. Section 59-12-103
A. Trustees,
receivers, assignees, executors, and administrators, who -- by virtue of their
appointment -- operate, manage, or control a business making taxable sales or
leases of tangible personal property, or performing taxable services, must
collect and remit sales tax on the total taxable sales even though such sales
are made in liquidation.
Notes
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