Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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115.0000 AUCTIONEERS—Regulation 1565

Annotation 115.0012

115.0012 Auctioneer's Place of Sale. An auctioneer is not required to obtain a separate subpermit for all auction locations at which it will be making sales for temporary periods of less than thirty days. The local tax on the auctioneer's sale are, therefore, placed in countywide unallocated pool for the county in which the auction is held. 4/30/91.

(Note: Statutory changes to Regulation 1802, effective July 1, 1996.)