Who must obtain a sales tax permit according to Texas auction laws?

In Texas, the obligation to obtain a sales tax permit extends to any seller engaged in the business of selling tangible personal property, with a few specific exceptions. This encompasses a broad range of sellers, including individual auctioneers and entities that conduct auctions for various types of merchandise.

Obtaining a sales tax permit ensures compliance with state laws regarding the collection and remittance of sales taxes, which is a critical function for any seller in Texas. This requirement is in place to facilitate the proper management of sales tax revenue, which funds various public services.

While certain categories of sales, such as sales of real property or specific types of exemptions, might not require a permit, the general rule is that any seller, along with auctioneers who facilitate sales for clients, must secure this permit to operate legally in Texas. Hence, option B is correct as it encompasses the broad requirement that applies to the majority of sellers in the auction context.