Current through Register Vol. 54, No. 25, June 22, 2024
Section 31.23 - Auctioneers(a)Sales by auctioneer. An auctioneer selling his own tangible personal property shall collect and remit the tax. When he is engaged by another to sell tangible personal property and the sale at auction takes place on premises of the auctioneer, the tax shall also be collected and remitted to the Commonwealth by the auctioneer.(b)Sales on premises other than auctioneer's. When the owner of tangible personal property sold at auction, other than on auctioneer's premises, is regularly engaged in selling the property, the auctioneer shall be deemed to be the agent of the owner and the owner is responsible for the collection of the tax on the transaction. If the owner is not regularly engaged in selling property, the transactions are not taxable.(c)Sales for out-of-State owners. An auctioneer selling tangible personal property within this Commonwealth shall collect the tax notwithstanding the fact that the property belongs to an out-of-State owner.(d)Computation of tax. The tax shall be computed upon the total purchase price of each transaction without deduction for the auctioneer's commission. This section cited in 61 Pa. Code § 32.4 (relating to isolated sales).