Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2015
Sales and Use Tax Annotations
115.0000 AUCTIONEERS—Regulation 1565
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.