Auctioneers’ Sales Tax Responsibilities in North Carolina

NORTH CAROLINA ADMINISTRATIVE CODE Title 17. REVENUE Chapter 07. SALES AND USE TAX AND MANUFACTURING PRIVILEGE TAX Subchapter B. STATE SALES AND USE TAX § 07B .0113. AUCTIONEERS AND AUCTION SALES (a) Auctioneers who buy or acquire tangible personal property by consignment or otherwise which they sell at retail on their own account shall collect and remit the tax due on such sales and mus...