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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 Illinois Sales & Use Tax Matrix (IDs 1029 and 1030) and 86 Ill. Adm. Code Section 130.1915.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.