Section R15-5-112. Sales by Auctioneers

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A. Gross receipts from the sales of tangible personal property by an auctioneer are subject to tax under the retail classification.

B. An auctioneer shall obtain a transaction privilege tax license prior to conducting an auction.

Historical Note

Renumbered from R15-5-1834 and amended effective August 9, 1993 (Supp. 93-3).

                    
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