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 without deduction for commissions, service charges or any other expenses.