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

45 IAC 2.2-4-34

Auction sales; exclusion

Official textiac.iga.in.govlast amended

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.

(Department of State Revenue; Ch. 4, Reg. 6-2.5-4-

12(b)(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(b)(010); filed Dec 1, 1982, 10:35 am: 6 IR 25)

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