Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
115.0000 AUCTIONEERS—Regulation 1565
115.0015 Collection of Use Tax. An out-of-state auctioneer who is engaged in business in California, is required to collect the use tax when it holds auctions outside the state and undertakes to ship the goods to the purchaser in California. 1/27/87.