Georgia Auctioneer License Practice Exam 2025 - Free Auctioneer License Practice Questions and Study Guide

Sales tax must be charged on personal property sold in Georgia during estate sales held on site because such sales are considered retail sales of tangible personal property. In these situations, the seller is typically responsible for collecting the appropriate sales tax from the purchasers at the time of the sale. It applies to items that are not exempt from sales tax and are being sold directly to consumers.

When estate sales occur, they are often conducted on the premises of the property, which is a significant factor since it establishes them as a retail transaction where the state requires sales tax to be collected. This requirement hinges upon the idea that the seller is engaging in a business activity by selling personal property.

The other scenarios such as private sales, online auctions, and charity events have different regulations regarding sales tax. For instance, private sales between individuals may not require sales tax, especially if they are not conducted as part of a business or commercial activity. Online auctions can vary depending on the nature of the sellers involved, and charity events may also have special exemptions that allow them to operate without charging sales tax under certain conditions.