Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 2.2 - SALES AND USE TAX
Rule 4 - Retail Transactions of Retail Merchant
Section 4-34 - Auction sales; exclusion
Universal Citation: 45 IN Admin Code 4-34
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
Sec. 34.
In general, all sales of tangible personal property by any person engaged in the business of making sales at auction are taxable. This regulation [this section] excludes only occasional or isolated sales of tangible personal property on the premises of the owner in those instances where such tangible personal property was not acquired for resale.
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