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.
Notes
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