- A. Gross receipts from the sales of tangible personal property by an auctioneer are subject to tax under the retail classification.
- B. Except as provided in subsection (C), an auctioneer shall obtain a transaction privilege tax license before conducting an auction.
- C. An auctioneer who is a marketplace facilitator without a physical presence in Arizona, as provided in R15-5-2002(B), is required to obtain a transaction privilege tax license upon meeting the threshold requirements in A.R.S. § 42-5044.
Historical Note
Renumbered from R15-5-1834 and amended effective August 9, 1993 (Supp. 93-3). Amended by exempt rulemaking at 25 A.A.R. 3010, effective October 1, 2019 (Supp. 19-3).