Section 9-433. AUCTIONEERS

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433.1Persons engaged in the business and making retail sales at auction of tangible personal property owned by them or other persons, shall be considered to be retailers for the purposes of the Act, and are required to obtain a certificate of registration and file returns.

433.2Receipts from the sale of items at auction shall be subject to the tax.

source

Commissioners' Order 54-1415, 1 DCR 4 (July 19, 1954).

                    
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