Who assumes responsibility for sales tax if the auctioneer does not invoice buyers?

When an auctioneer does not invoice buyers for the sale, the responsibility for sales tax typically falls on the seller. This is because the seller is the one making the sale and is generally accountable for ensuring that the appropriate taxes are collected and remitted to the taxing authority. In scenarios where an auctioneer fails to provide invoices, the seller is seen as having the obligation to maintain compliance with tax laws, including the collection of sales tax from the buyer.

This aligns with the principle that the seller is the entity engaging in the transaction and is, therefore, responsible for the tax implications of that sale, regardless of the auctioneer's role in facilitating the auction. The auctioneer acts more as an intermediary in the sale process rather than the party directly liable for the transaction, particularly when it comes to sales tax obligations.