Georgia Sales Tax Liabilities of Auctioneer Engaged in Tangible Property Sale

Georgia Administrative Code Chapter 560. DEPARTMENT OF REVENUE Chapter 560-12. SALES AND USE TAX DIVISION Chapter 560-12-2. SUBSTANTIVE RULES AND REGULATIONS § 560-12-2-.07. Auctioneers, Agents and Factors Auctioneers, agents, or factors selling tangible personal property are liable for collection and payment of the sales tax. The tax applies to the gross sales price of each single sale ...