§ 45.22. Types of auctions.
(a) Auctions may be conducted by the Division, except that a professional licensed auctioneer shall be utilized to effect the actual sale of the item. Other functions of the sale shall be the direct responsibility of the Division.
(b) Auctions may be conducted solely by a contracted professional licensed auctioneer, except that a Division employe shall be present and responsible for collection, recording and receipting of sales tax moneys on taxable sale items as required by law.
(c) Contract with the auctioneer shall define the requirement that the auctioneer shall record the description, sale price, name of purchaser and other data deemed necessary to insure positive identification of each item sold in sufficient detail to provide the Division with adequate record of the complete sale.
No part of the information on this site may be reproduced for profit or sold for profit.
This material has been drawn directly from the official Pennsylvania Code full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.
