Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
165.0000 CHARITABLE ORGANIZATIONS—Regulation 1570
165.0005 Auction Proceeds Going to a Nonprofit Charitable Organization.
There is no general exemption from sales tax for gross receipts derived from auction held for the benefit of a non profit charitable organization. This is the case even though the program lists the normal retail value of the items and the auctioneer tells the audience that the proceeds will go to the non profit charitable organization. 9/9/93.