Georgia Sales Tax Liabilities Of Auctioneer Engaged In Tangible Property Sale
Added January 30th, 2014
Georgia Administrative Code
Chapter 560. DEPARTMENT OF REVENUE
Chapter 560-12. SALES AND USE TAX DIVISION
Chapter 560-12-2. SUBSTANTIVE RULES AND REGULATIONS
§ 560-12-2-.07. Auctioneers, Agents and Factors
Auctioneers, agents, or factors selling tangible personal property are liable for collection and payment of the sales tax. The tax applies to the gross sales price of each single sale without deduction for commissions, service charges or any other expenses.
Chapter 560. DEPARTMENT OF REVENUE
Chapter 560-12. SALES AND USE TAX DIVISION
Chapter 560-12-2. SUBSTANTIVE RULES AND REGULATIONS
§ 560-12-2-.07. Auctioneers, Agents and Factors
Auctioneers, agents, or factors selling tangible personal property are liable for collection and payment of the sales tax. The tax applies to the gross sales price of each single sale without deduction for commissions, service charges or any other expenses.
Laws change and requirements vary by state. This is general information and may be out of date. Check the official state sources, or ask a lawyer, before relying on it.
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