Rule 30. - Sales by auctioneers, agents, and factors.
Latest version.
Every factor, auctioneer or agent acting for an unknown or undisclosed principal entrusted
with any bill of lading, customhouse permit or warehouseman's receipt for delivery
of tangible personal property, or entrusted with possession of any such property for
the purpose of sale, shall be deemed the owner thereof, and the sale at retail of
such property shall be taxable. A sale by such factor, auctioneer or agent when acting
for a known or disclosed principal shall be taxable to the principal. The same rule
applies to lien holders such as storage men, pawnbrokers and artisans.
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