Ind. Admin. Code tit. 45, § 2.2-4-33 - Auction Sales; Sales Tax

Current as of January 1, 1970

45 Iac 2.2-4-33 - Auction Sales; Sales Tax45 Iac 2.2-4-33 - Auction Sales; Sales Tax

45 Iac 2.2-4-32 - Cable Tv Companies; Purchases 45 Iac 2.2-4-34 - Auction Sales; Exclusion

45 IAC 2.2-4-33 Auction sales; sales tax

Authority: IC 6-8.1-3-3

Affected: IC 6-2.5

Sec. 33. Every person engaged in the business of making sales at auction of tangible personal property owned by such person or others, shall be and constitute a retail merchant making retail transactions in respect thereto and the gross income received therefrom shall constitute gross retail income of a retail merchant received from retail transactions.

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-12(a)(010); filed Dec 1, 1982, 10:35 am: 6 IR 25)

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