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    • Alabama—Sales and Use Tax: Birmingham Removes Use Tax Discount, Disallows ACH Payments
    • Alabama—Sales and Use Tax: Dadeville Increases Tax Rates
    • Alabama—Sales and Use Tax: Irondale Increases Local Tax Rate
    • Alabama—Sales and Use Tax: Madison Increases Lodgings Tax Rate
    • California—Corporate, Personal Income Taxes: "Tax Liability" Redefined for Purposes of Statute of Limitations on Collections
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    • California—Corporate, Personal Income Taxes: New Law Conforms to OBBBA Changes Relating to ABLE Accounts
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    • California—Personal Income Tax: Due Date for Healthcare Mandate Penalty Report Changed
    • Colorado—Sales and Use Tax: Bulk Address Lookup Feature Temporarily Suspended
    • Illinois—Sales and Use Tax: Downloaded Educational Content and Guidebooks Not Taxable
    • Illinois—Sales and Use Tax: River Tug Boat Repair and Replacement Parts Not Taxable
    • Missouri—Sales and Use Tax: Taxability of Smoke Detectors, Fire Extinguishers, and Installation Labor Discussed
    • Missouri—Sales and Use Tax: Taxability of Various Auction Items Discussed
    • Missouri—Sales and Use Tax: Transfers of Digital Cosmetic Game Items and Software Subscriptions Not Taxable
    • New York—Property Tax: Cities Classified as Special Assessing Units Allowed to Cap Adjusted Base Proportion Increases for Property Tax Classes
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in Nassau and Suffolk Counties Extended for Additional Year
    • New York—Property Tax: Limitation on Shift Between Classes of Taxable Property in the Town of Haverstraw Extended for Additional Year
    • New York—Sales and Use Tax: Additional Tax Cortland County is Authorized to Impose Not Subject to Preemption
    • New York—Tobacco Tax: Minimum Wholesale, Retail Cigarette Prices Publication Updated
    • Pennsylvania—Utilities Tax: Utility Surcharge Set at Zero for 2027
    • Washington—Miscellaneous Tax: Guidance Provided on Peer-to-Peer Car-Sharing Tax
    • Washington—Sales and Use Tax: Guidance on Self-Produced Fuels Updated
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    State Tax Day - Current, S.15, Missouri—Sales and Use Tax: Taxability of Various Auction Items Discussed, (Sep 29, 2026)

    An auction company must collect and remit applicable Missouri state and local sales tax on sales of items it purchased from estates, storage units, and consigned items. When the auction company is the principal (disclosed seller), it is responsible f ...

    An auction company must collect and remit applicable Missouri state and local sales tax on sales of items it purchased from estates, storage units, and consigned items. When the auction company is the principal (disclosed seller), it is responsible for collecting sales tax on gross receipts. For sales of consigned items, the seller is responsible for collecting and remitting the tax regardless of whether or not the principal is disclosed. Also, the auction company must collect and remit applicable state and local sales tax on the "buyer premium" charged on all winning bids for sales of tangible personal property inside Missouri. The buyer's premium is intended by all parties to be part of the sales transaction. The seller chooses the services of the applicant to secure payment for the property being sold: there can be no sale without payment of the premium. Because of these factors, the buyer's premium is part of the sales price.

    However, the auction company should not collect and remit applicable state and local sales tax on liquidations because a liquidation does not constitute engaging in business.

    Letter Ruling LR 8409, Missouri Department of Revenue, September 24, 2026, ¶204-691

    Other References:

    Explanations at ¶60-280

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