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 privilege tax license prior to conducting an auction.

Cite as Ariz. Admin. Code § R15-5-112