Tax Rules: Final: 5703-9
5703-9-40 Sales of personalty belonging to
another
Persons engaged in the business of selling tangible personal
property who are authorized, engaged or employed to sell
tangible personal property belonging to another are the
vendors of such tangible personal property and shall be
responsible for the proper collection and remittance of the
Sales Tax with respect to such sales.
Persons engaged in the business of selling tangible personal
property shall include persons who hold themselves out to the
public as conducting a business regardless of whether the
merchandise sold is owned by them or by other persons who
have authorized, engaged or employed them to sell tangible
personal property.
Effective: 2-24-65 as TX-15-28
Promulgated under: 5703.14