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Business Taxes Law Guide—Revision 2024
Sales And Use Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 4. Sales and Use Tax
Article 6. Specific Businesses Engaged in Retailing
Regulation 1565
Regulation 1565. Auctioneers.
Reference: Sections 6006.6 and 6015, Revenue and Taxation Code.
Persons engaged in the business of making retail sales at auction of tangible personal property owned by such person or others are retailers, and are, therefore, required to hold sellers' permits and pay tax measured by the gross receipts from such sales.
The amount upon which tax is computed includes the amount charged for merchandise returned by a customer at an auction sale, if the sale is made under an agreement or understanding at the time of sale that the property will not be delivered or that any amount paid will be returned to the bidder.
Sales tax does not apply, however, when an owner of property delivers it to an auctioneer for auction and bids in his own property at the auction.
History—Effective August 1, 1933 (first paragraph).
Effective September 11, 1957 (second paragraph).
Amended and renumbered August 5, 1969, effective September 6, 1969.