45 IAC 2.2-4-33
45 IAC 2.2-4-33 Auction sales; sales tax
Cite as Ind. Admin. Code tit. 45, r. 2.2-4-33
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 retail transactions in respect thereto and the gross income received therefrom shall constitute gross
retail income of a retail merchant received from retail transactions.