45 Ind. Admin. Code 2.2-4-33
Current through December 4, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-2.5
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.
45 IAC 2.2-4-33