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BTLG Table of Contents > Uniform Local Sales and Use Tax Annotations > 710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes > Annotation 710.0014

Uniform Local Sales and Use Tax Annotations

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710.0000 Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes—Regulation 1802

Annotation 710.0014

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710.0014 Local Tax Allocation—Auctioneers. An auctioneer conducting two auctions a year at the same location, which is not his permanent place of business, is not required to hold a sub-permit for that location, unless the auction extends for at least 30 days. The local tax must be allocated on a county-wide basis to the county in which the auction occurred. There is no justification or authorization for considering a temporary auction site to be a "place of business," or for allocating the local tax to the city in which a twice a year auction takes place. 4/30/90.