Tax Rules: Final: 5703-9
5703-9-30 Auctions and auctioneers
Where auction sales are conducted at regular or frequent
intervals by the same person or persons, at a place of
business subject to their control, the person or persons
conducting such sales must procure a vendor's license and
collect the tax regardless of whether the merchandise sold is
owned by them or by other individuals who have contracted to
pay, in some way, for the services of the auctioneer in
making the sale.
Where the owner of goods sold at auction at the owner's place
of business is engaged in the business of selling tangible
personal property, the auctioneer is deemed to be the agent
of the owner and the owner is responsible for collection of
the tax on each transaction.
The auctioneer is not responsible for collecting tax when the
transaction is a casual sale of items acquired for
non-business use which are sold by the auctioneer employed
directly by a person for such purpose, provided the location
of such sale is not the auctioneer's permanent place of
business. "Permanent place of business" includes any location
where such auctioneer has conducted more than two auctions
during the year.
Effective: 9-28-76 as TX-15-18
Promulgated under: 5703.14