64:06:02:06.03.  Auctioneer sales not casual or occasional sales. A sale directly by or a sale which is supervised or aided by an auctioneer or consignee or by an agent or employee of an auctioneer or consignee is not a casual or occasional sale.

          Source: 22 SDR 6, effective July 23, 1995; 28 SDR 178, effective July 1, 2002; 33 SDR 226, effective June 27, 2007; 35 SDR 48, effective September 8, 2008; 37 SDR 48, effective September 21, 2010.

          General Authority: SDCL 10-45-47.1(3), 10-46-35.1(3).

          Law Implemented: SDCL 10-45-1(10), 10-45-2, 10-45-2.4.

          Cross-Reference: Casual or occasional sales, § 64:06:01:06.