https://www.taxtmi.com/caselaws?id=157911 Pawnbrokers who initiate public auction sales of unredeemed pledged goods exercise a statutory right over goods in which they hold special property. Although the pawner retains general property until redemption or sale, the auctioneer acts only as a regulated intermediary without an independent interest in the goods or proceeds beyond auction charges. Such auction sales are attributable to the pawnbroker and, under the broad definitions of business, dealer and sale, are incidental or ancillary to money-lending activity and taxable under sales tax law. Treating pawnbrokers as taxable dealers does not violate Article 14 because the classification rationally relates to their statutory role in causing the taxable sale. en-us Thu, 27 Apr 1995 00:00:00 +0530 Sat, 12 Oct 2013 13:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157911 Pawnbrokers who initiate public auction sales of unredeemed pledged goods exercise a statutory right over goods in which they hold special property. Although the pawner retains general property until redemption or sale, the auctioneer acts only as a regulated intermediary without an independent interest in the goods or proceeds beyond auction charges. Such auction sales are attributable to the pawnbroker and, under the broad definitions of business, dealer and sale, are incidental or ancillary to money-lending activity and taxable under sales tax law. Treating pawnbrokers as taxable dealers does not violate Article 14 because the classification rationally relates to their statutory role in causing the taxable sale. Case-Laws VAT and Sales Tax Thu, 27 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157911