How does a tax on the supply of goods by an unincorporated association or body of persons to a member thereof work?
A tax on the supply of goods by an unincorporated association or body of persons to a member thereof works as follows: When an unincorporated association or body of persons supplies goods to one of its members for cash, deferred payment, or other valuable consideration, it is considered a sale made by that association or body. The person receiving the goods is then considered as having purchased them from the association or body. This type of transaction is subjected to taxes under the given context.