Legislation and Tax Laws
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Every person who exercises or carries on the business of an auctioneer or who acts in such capacity at any sale, and every person who sells or offers for sale any goods, chattels, lands or any interest therein, at any sale where any person becomes the purchaser of the same by competition, and being the highest bidder either by being the single bidder or increasing upon the biddings made by others, or decreasing on sums named by the auctioneer or person acting as auctioneer, or other person at the sale, or by any other mode of sale by competition, shall be deemed to be an auctioneer.
