Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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115.0000 AUCTIONEERS—Regulation 1565

Annotation 115.0090

115.0090 Vehicle Not Requiring Registration. Sales by auctioneers of vehicles that are not required to be registered under the Vehicle Code, i.e., to servicemen who will register them in their home state or to out-of-state residents who will remove the vehicles on one-way trip permits are subject to sales tax notwithstanding the fact that the auctioneer is not a registered dealer, manufacturer, or dismantler. 12/23/71.