Is Sales Tax due on items sold at an auction?

The best resource for determining whether an auctioneer is acting as a retailer under Illinois law and must collect sales tax on any item of tangible personal property being auctioned is our Auctioneer Registration Flowchart.  See also the auctioneer information (ID 1030) in our Illinois Tax Matrix and 86 Ill. Admin. Code Section 130.1915

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.