Auctioneer Tax Liabilities in Certain Specific Sales – Michigan Law

Michigan Administrative Code
Title Rule Range R 205.1 - R 257.3612.
Treasury
Bureau of Tax & Economic Policy : General Sales and Use Tax Rules
SPECIFIC SALES AND USE TAX RULES

R. 205.53. Auctioneers, agents, factors, and brokers

Rule 3. (1) Auctioneers, agents, factors, brokers, etc., selling tangible personal property on a repeated basis from a fixed location, are retailers regardless of whether the sales are on their own behalf or for a principal.
(2) Where an auctioneer is engaged by a manufacturer, farmer, or householder to act as his agent in selling tangible property at the premises of the manufacturer, farmer, or householder, the auctioneer will not be liable for sales tax on such sales unless the auctioneer actually purchases the merchandise and then sells the property acquired on his own behalf.

Cite as Mich. Admin. Code R. 205.53