Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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115.0000 AUCTIONEERS—Regulation 1565

Annotation 115.0020

115.0020 Furnished Houses. Real estate auctioneers selling furnished houses are retailers of the personal property contained therein. They must secure sellers' permits and pay tax on the selling price of the personal property included with the house. If a lump-sum charge is made, the tax must be paid on the fair retail value of the personal property. 1/25/65.