Auction House/ Auctioneer

Auctioneer businesses are regulated by the Arizona Revised Statutes.

Sales by auctioneers whether or not the property is owned by them are taxable as retail sales. See also Engaging in Activities Subject to Transaction Privilege (Sales)/Use Tax. (22)


Additional Information:
National Auctioneers Association (NAA): Nonprofit corporation that represents the interests of thousands of auctioneer professionals in the U.S., Canada and across the world. Founded in 1949, NAA serves auction entrepreneurs with services provided based on four cornerstones: promotions, advocacy, education, and community. (22)

U.S. Consumer Product Safety Commission (CPSC): Resale/Thrift Stores: CPSC’s laws and regulations apply to anyone who sells or distributes consumer products. This includes thrift stores, consignment stores, charities, and individuals holding yard sales and flea markets. (22)