26 CAR § 30-1001. Persons required to collect and remit tax — Pawnbrokers and sellers of used tangible personal property

(a) Pawnbrokers and sellers of used tangible personal property are sellers of taxable goods and must obtain a permit. (b) All sales made by pawnbrokers or other sellers of used property are taxable sales. (c) See 26 CAR § 30-1130 for the exemption applicable to trade-in property.