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Business Taxes Law Guide—Revision 2024
Uniform Local Sales and Use Tax Annotations
710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes—Regulation 1802
Annotation 710.0003
710.0003 Place of Sale—Auctioneers. An auctioneer's place of sale is deemed to be the place where the auction takes place, Regulation 1802(b)(4). The Board has interpreted "place" to mean county in the context of retailers such as construction contractors and auctioneers. It is reasonable for the Board to decide that when an auctioneer holds a sale at a particular location for a period of less than thirty days, such sales locations are so temporary in nature as not to justify imposing upon such auctioneers the burdens associated with requiring them to obtain Subpermits for those locations.
The practice of allocating the local tax revenues from temporary locations to the countywide pool was validated by the court in City of San Joaquin v. State Board of Equalization (1970) 9 Cal.App.3d 365 (88 Cal.Rptr.12). The board is not required to change this policy merely because the auctioneer has held auctions at the same location for several years or that substantial amounts of revenue are generated as a result of these auctions. An allocation that is reasonable otherwise is not rendered invalid because a particular case does not fall precisely within its parameters.
The revenues from the temporary location are allocated to the pool of the county. The jurisdiction in which the temporary auction takes place shares in the revenue based on its proportion of sales within the county to total sales. Accordingly, the jurisdiction cannot show it has lost revenue. Nor can it show that this rule is unreasonable in its overall application, even assuming it could show hardship in its own case. 9/9/91.