Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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395.0000 OCCASIONAL SALES—SALE OF A BUSINESS—BUSINESS REORGANIZATION—Regulation 1595

Annotation 395.2180

(k) DISSOLUTION; LIQUIDATION; DISTRIBUTION OF ASSETS

395.2180 Court-Appointed Supervisor. A person appointed by the court to supervise and direct the involuntary dissolution of a corporation acts on behalf of the corporation when he negotiates a sale of the assets. Accordingly, the sale is not exempt as an occasional sale on behalf of the shareholders. 8/12/64.