Idaho Administrative Code on Collection and Remittance of Tax of an Auctioneer

Administrative provision dealing with collection and remittance of tax of an auctioneer at Idaho 

Idaho Administrative Code
IDAPA 35. STATE TAX COMMISSION
Rule 35.01.02. IDAHO SALES AND USE TAX ADMINISTRATIVE RULES

35.01.02.020. AUCTIONEER, AGENT, BROKER, DISTRIBUTOR AND FACTORS

Every factor, auctioneer, broker and agent acting for a principal, or entrusted with any bill of lading, custom house permit for delivery or any tangible personal property or entrusted with possession of any personal property for the purpose of sale, shall be responsible for the proper collection and remittance of tax with respect to such sales, regardless of the fact that the principal or owner of the property being sold would not have been liable for collection of the tax if he had made the sale himself. (7-1-93)

Cite as Idaho Admin. Code 35.01.02.020