If an auctioneer discloses to the public that he is selling merchandise on behalf of an individual or a business not in the business of selling at retail, then the transaction is considered an occasional sale and is not subject to tax.
If the auctioneer discloses to the public that he is selling merchandise on behalf of a registered retailer, then the sales are subject to tax.
If an auctioneer does not disclose to the public that he is selling on behalf of another party, then he is acting as a retailer and the sales are subject to tax.
A business or individual is considered "disclosed when (1) the name and address (city only is sufficient) of the individual or business is made known in writing at or before the time of the sale, and (2) the name and address of the individual or business appears upon the books and records of the auctioneer.
For more information, see 86 Ill. Adm. Code 130.1915 and 130.2170(2).
