Auctioneers’ Place of Business for Local Sales Tax Computation in Kansas

Administrative provision adopted in Kansas on the place of business of auctioneers for computing local sales tax. 

Kansas Administrative Code
Agency 92. KANSAS DEPARTMENT OF REVENUE
Article 21. LOCAL RETAILERS' SALES TAX

§ 92-21-12. Place of business auctioneers

For the purpose of local sales tax the place of business of auctioneers who conduct auction sales in different taxing jurisdictions shall be deemed to be the place where the auction is held.