Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Uniform Local Sales and Use Tax Annotations

710.0000 PLACE OF SALE FOR PURPOSES OF BRADLEY-BURNS UNIFORM LOCAL SALES AND USE TAXES—Regulation 1802

Annotation 710.0014

710.0014 Local Tax Allocation—Auctioneers. An auctioneer conducting two auctions a year at the same location, which is not his permanent place of business, is not required to hold a sub-permit for that location, unless the auction extends for at least 30 days. The local tax must be allocated on a county-wide basis to the county in which the auction occurred. There is no justification or authorization for considering a temporary auction site to be a "place of business," or for allocating the local tax to the city in which a twice a year auction takes place. 4/30/90.