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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 2.2-4-33

Auction sales; sales tax

Official textiac.iga.in.govlast amended

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)

Amendment history

(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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