Arizona Auctioneer Sales Tax

Arizona Administrative Code Currentness Title 15. Revenue Chapter 5. Department of Revenue Transaction Privilege and Use Tax Section Article 1. Retail Classification (Refs & Annos) R15-5-112. Sales by Auctioneers A. Gross receipts from the sales of tangible personal property by an auctioneer are subject to tax under the retail classification. B. An auctioneer shall obtain a transaction p...