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Auction Sale of Tangible Property is Taxable in Indiana
Indiana Administrative Code Title 45. DEPARTMENT OF STATE REVENUE Article 2.2. SALES AND USE TAX Rule 4. Retail Transactions of Retail Merchant 45 IAC 2.2-4-33. Auction sales; sales tax Authority: IC 6-8.1-3-3 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 ...
Sales Tax Exemptions for Auction Sales in Indiana
Indiana Administrative Code Title 45. DEPARTMENT OF STATE REVENUE Article 2.2. SALES AND USE TAX Rule 4. Retail Transactions of Retail Merchant 45 IAC 2.2-4-35. Auction sales; application of exemption Authority: IC 6-8.1-3-3 Sec. 35. (a) An auction that meets all of the following conditions is casual sale and is therefore not subject to sales tax: (1) The sale must be on premises owned or p...
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