States with No Licensing Board

Alaska

 

Contact: Business and Professional Licensing

Alaska does not require a separate statewide auctioneer license or auction-specific business license. However, persons conducting auction business in Alaska generally must obtain an Alaska Business License under AS 43.70.020, unless an exemption applies. Local licensing requirements and additional regulations for real estate, motor vehicles, or other specialized auction activities may also apply.

Real Estate Auctions: A real estate license is generally required to auction real property. An exception exists for qualifying auctioneers who meet the education requirements and conduct the auction under the supervision of a licensed Alaska real estate broker or associate broker who is present at the auction.

Arizona

Contact:
Arizona Department of Revenue – Transaction Privilege Tax
Phone: 602-255-3381
Toll Free: 800-352-4090

Auctioneer License Requirement:
Arizona does not require a general statewide occupational auctioneer license and does not have a statewide auctioneer licensing board.

However, under Arizona Administrative Code R15-5-112, auctioneers generally must obtain a Transaction Privilege Tax (TPT) license before conducting an auction involving the sale of tangible personal property. This is a tax license, not an occupational auctioneer license.

Other License for Estate Sale Only Business?
Arizona does not issue a general statewide business license. However, businesses conducting taxable sales generally must obtain a TPT license from the Arizona Department of Revenue.

Cities and towns may also require separate business or auctioneer licenses. For example, the City of Phoenix requires licenses for auctioneers and auction houses conducting public-outcry auctions.

Estate-sale businesses should check with the local city and county government to determine whether additional business licenses or permits are required.

Online Auctions:
Arizona does not require a separate statewide occupational online auctioneer license. However, online auction sales remain subject to applicable TPT requirements. Auctioneers and online sellers should determine whether they must obtain a TPT license and comply with any applicable local business licensing requirements.

California

Contact:
California Secretary of State
1500 11th Street
Sacramento, CA 95814
(916) 653-6814

Auctioneer License Requirement:
California does not issue a separate statewide auctioneer or auction-company license. However, every auctioneer and auction company must maintain a $20,000 surety bond issued by a surety company authorized to do business in California. A copy of the bond must be filed with the California Secretary of State. A $30 filing fee applies.

For bond forms and filing information, visit the California Secretary of State – Forms and Fees.

Seller’s Permit / Estate Sales:
Auctioneers and businesses conducting estate sales may be required to obtain a seller’s permit from the California Department of Tax and Fee Administration (CDTFA). Generally, a seller’s permit is required when a business sells tangible personal property that is subject to sales tax. The requirement depends on the nature and frequency of the sales; occasional sales may qualify for an exemption.

Online Auctions:
California does not require a separate statewide online auctioneer license. Online auction sales are generally subject to the same sales and use tax rules as other retail sales. When sales are made through an online marketplace, the marketplace facilitator may be responsible for collecting and paying the tax. Sellers should confirm whether the marketplace is responsible for tax collection or whether they must register and report the sales themselves.

For additional information, see the CDTFA’s Publication 177 – Internet Auction Sales and Purchases and Publication 109 – Internet Sales.

Colorado

Contact:
Colorado Department of Regulatory Agencies – Division of Professions and Occupations

For local auctioneer licensing, contact the appropriate city or county licensing office.

Auctioneer License Requirement:
Colorado does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, Colorado law authorizes municipalities to tax, license, and regulate auctioneers. Some cities, including Denver, require a local auctioneer license. Auctioneers should check with the city and county where an auction will be conducted to determine whether a local license or permit is required.

Other License for Estate Sale Only Business?
Colorado does not have a general statewide business license. Estate-sale businesses should check with the local city and county government for applicable business licenses, permits, and restrictions on conducting sales at residential properties.

Businesses selling taxable tangible personal property may also need a Colorado Sales Tax License from the Department of Revenue. Certain home-rule cities administer their own sales taxes and licensing requirements.

Real Estate Auctions:
Colorado requires real estate brokerage services, including offering or attempting to auction real estate, to be performed by a licensed real estate broker. An unlicensed auctioneer may call bids at a real estate auction in the presence of a broker or seller, but the broker must retain control of the real estate brokerage activities.

Online Auctions:
Colorado does not require a separate statewide online auctioneer license. However, online auction sales remain subject to applicable sales and use tax requirements. Auctioneers generally are treated as retailers responsible for collecting, reporting, and remitting sales tax unless a statutory exception applies.

Connecticut

Contact:
Connecticut Department of Revenue Services
Phone: 860-297-5962

Auctioneer License Requirement:
Connecticut does not require a general statewide auctioneer license or maintain a statewide auctioneer licensing board.

Local Auction Licensing:
Connecticut General Statutes §21-1 requires a person who is not a resident of a town, city, or borough to obtain a local auction license before conducting an auction of goods or articles in that municipality. The statute exempts certain items, including secondhand household furniture, provisions, charcoal, wood, and farm products.

Under §21-2, these licenses are issued by the town’s selectmen or the appropriate municipal authority. Auctioneers should contact the local town clerk or municipal government to determine applicable licensing requirements.

Online Auctions:
Connecticut does not have a separate statewide online auctioneer license. However, the state statutes do not establish a blanket exemption from all auction-related laws for online auctions. Auctioneers should verify applicable municipal requirements and comply with state sales and use tax obligations.

Delaware

Contact:
Delaware Division of Revenue
Carvel State Office Building
820 North French Street
Wilmington, DE 19801
Business License Assistance: 302-577-8778
Email: DOR_BusinessTax@delaware.gov

Auctioneer License Requirement:
Delaware does not have a statewide auctioneer licensing board or a separate regulatory auctioneer licensing commission.

However, Delaware Code Title 30, §2301(a)(3), requires auctioneers conducting business in the state to obtain a business license from the Delaware Division of Revenue.

The annual license fee is:

• Resident auctioneers: $75.

• Nonresident auctioneers: $225 for each county in which they conduct auctions.

This is a state business and occupational license tax, rather than a professional auctioneer license requiring an examination or auctioneer-specific education.

Other License for Estate Sale Only Business?
Delaware requires any person or entity conducting a trade or business in the state to obtain a state business license from the Division of Revenue.

The annual fee generally starts at $75 for the first business location, although the applicable fee depends on the business activity. Sole proprietors without employees are not exempt from the state business license requirement.

Businesses may also be subject to gross receipts tax. Delaware does not impose a state sales tax.

Cities and counties may require additional business licenses or permits. Estate-sale businesses should contact the local government where the sale will take place to determine whether additional requirements apply.

Online Auctions:
Delaware does not have a separate statewide online auctioneer licensing board. However, auction businesses must consider applicable state business licensing and gross receipts tax requirements. Auctioneers conducting business in Delaware should contact the Division of Revenue to confirm the appropriate licensing and tax classification for their online auction activities.

Hawaii

Contact:
Hawaii Department of Commerce and Consumer Affairs – Business Action Center

The Business Action Center provides assistance with business registration and information about state and county licensing requirements.

Auctioneer License Requirement:
Hawaii does not have a statewide auctioneer licensing board. However, Hawaii Revised Statutes Chapter 445 contains provisions governing auctioneers and authorizes each county to require or eliminate auction licensing by ordinance. Auctioneers should check with the county where the auction will be conducted to determine applicable requirements.

Other License for Estate Sale Only Business?
County requirements vary. Hawaii County, for example, requires an auctioneer’s license issued through its Vehicle Registration & Licensing Division. The license costs $100 annually and requires a notarized application, a Hawaii General Excise Tax identification number, and an auctioneer’s bond.

Contact the appropriate county government to determine whether an auctioneer’s license or other local permit is required.

Hawaii County Auctioneer License Information

Online Auctions:
Hawaii does not issue a separate statewide online auctioneer license. However, auction-related provisions under Hawaii Revised Statutes Chapter 445 should not be assumed to be inapplicable to online auctions. Auctioneers should verify applicable county requirements and obtain any required General Excise Tax license from the Hawaii Department of Taxation.

Idaho

Contact:
Idaho State Tax Commission
Phone: 208-334-7660
Toll Free: 800-972-7660

For business entity registration:
Idaho Secretary of State
Phone: 208-334-2301

Auctioneer License Requirement:
Idaho does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, auctioneers should check with the local city or county government to determine whether an auctioneer license, business license, or other permit is required.

Other License for Estate Sale Only Business?
Idaho does not have a general statewide business license requirement. Businesses may need to register their business entity with the Idaho Secretary of State and obtain applicable local business licenses or permits.

Auctioneers and estate-sale businesses selling taxable tangible personal property generally must obtain an Idaho Seller’s Permit from the Idaho State Tax Commission. Auctioneers are considered retailers for sales tax purposes, and buyer’s premiums are also taxable.

Real Estate Auctions:
Auctioneers conducting real estate sales must comply with Idaho real estate licensing laws when their activities constitute real estate brokerage services. Simply calling the auction does not, by itself, require a real estate license. However, marketing, procuring buyers, and other brokerage activities may require licensure.

Online Auctions:
Idaho does not require a separate statewide online auctioneer license. However, online auction sales are subject to applicable sales and use tax requirements. Auctioneers conducting taxable retail sales must generally obtain a seller’s permit and collect and remit sales tax. Marketplace facilitators may be responsible for collecting and remitting tax on sales they facilitate.

Iowa

Contact:
Iowa Department of Revenue
Customer Service: 515-281-3114

Auctioneer License Requirement:
Iowa does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, some cities and municipalities have local auctioneer licensing requirements. Auctioneers should check with the city and county where an auction will be conducted to determine whether a local license or permit is required.

Other License for Estate Sale Only Business?
Iowa does not have a general statewide business license. Businesses conducting estate sales should check local requirements. A seller’s permit from the Iowa Department of Revenue is generally required when making taxable retail sales of tangible personal property.

Real Estate Auctions:
Iowa allows an auctioneer who is not a licensed real estate broker to conduct certain real estate auctions, provided the auctioneer’s activities are limited to those permitted by Iowa Code §543B.7(5). A licensed real estate broker must provide brokerage services and be present at the auction. Additional restrictions apply.

Online Auctions:
Iowa does not require a separate statewide online auctioneer license. However, online auction sales remain subject to applicable sales and use tax requirements. Retailers making taxable sales in or into Iowa generally must obtain a sales and use tax permit.

Kansas

Contact:
Kansas Business Center
Phone: 877-521-8600

For auction licensing, contact the County or City Clerk where the auction will be held.

Auctioneer License Requirement:
Kansas does not require a general statewide occupational auctioneer license and does not have a statewide auctioneer licensing board.

However, Kansas law requires a public auction license for the sale of new goods, wares, or merchandise under the Kansas New Goods Public Auction Law (K.S.A. 58-1014 through 58-1026).

The license must be obtained from the county or city clerk where the auction will take place. Applications must be submitted at least 10 days before the auction. A surety bond is required, and the statutory license fee is $25 per day.

Additionally, Kansas law authorizes cities to license and regulate public auctions. Auctioneers should contact the local city and county government to determine whether additional licensing requirements apply.

Other License for Estate Sale Only Business?
Kansas does not have a general statewide business license requirement. However, businesses conducting taxable retail sales generally must register with the Kansas Department of Revenue and obtain a sales tax registration certificate.

Certain occasional estate sales and auctions may qualify for an isolated or occasional sales exemption from sales tax. The exemption depends on the frequency of the sales, the property being sold, and other statutory conditions.

Estate-sale businesses should also check with the local city and county government for applicable business licenses or permits.

Online Auctions:
Kansas does not require a separate statewide online auctioneer license. However, online auctions involving new goods, wares, or merchandise may be subject to the Kansas New Goods Public Auction Law. Online auction businesses must also comply with applicable sales tax and marketplace facilitator requirements.

Maryland

Contact:
Maryland Comptroller – State License Bureau
80 Calvert Street, Room 310
Annapolis, MD 21404
Phone: 410-260-6240

Auctioneer License Requirement:
Maryland does not require a statewide auctioneer license and does not have a statewide auctioneer licensing board. However, several counties and Baltimore City require local auctioneer licenses. Requirements vary by jurisdiction, and auctioneers should contact the appropriate local government before conducting an auction.

Local auctioneer licensing requirements exist in Baltimore City and Anne Arundel, Baltimore, Cecil, Harford, Montgomery, and Wicomico counties.

Other License for Estate Sale Only Business?
Maryland does not require every business to obtain a general business license. However, businesses may need to register with the Maryland Department of Assessments and Taxation (SDAT), obtain a sales and use tax license, and secure applicable local business or auctioneer licenses.

A private individual may conduct one public sale of personal effects on their own property, for a period not exceeding 14 consecutive days in a calendar year, without obtaining a trader’s license. Commercial estate-sale businesses should verify their requirements with the local Clerk of the Circuit Court.

Online Auctions:
Maryland does not require a separate statewide online auctioneer license. However, online auction businesses must comply with applicable business registration, local licensing, and sales and use tax requirements. Auctioneers should verify local requirements based on where their business operates and where auctions are conducted.

Michigan

Contact:
Michigan Auctioneers Association
4529 Gibbs Street NW
Grand Rapids, MI 49544-9719
Phone: 616-785-8288

Auctioneer License Requirement:
Michigan does not require a statewide auctioneer license or registration. The state’s auctioneer registration program was repealed in 2014.

However, many cities, townships, and municipalities have their own auctioneer licensing requirements. Some require an application, fee, and surety bond.

Additionally, Michigan’s Public Auctions Act (MCL 446.51–446.60) requires a license from the township clerk for certain public auctions involving new merchandise conducted outside incorporated cities. Auctioneers should contact the local city, township, or village clerk before conducting an auction.

Other License for Estate Sale Only Business?
Michigan does not have a general statewide business license requirement. However, businesses selling taxable tangible personal property at retail generally must obtain a Sales Tax License from the Michigan Department of Treasury.

Estate-sale businesses should check with the local city or township government to determine whether a business license, sale permit, or other local requirements apply.

Online Auctions:
Michigan does not require a separate statewide online auctioneer license. However, online auction businesses must comply with applicable consumer protection laws and sales and use tax requirements. Businesses making taxable retail sales generally must obtain a Michigan Sales Tax License and collect and remit applicable sales tax.

Minnesota

Contact:
Minnesota Department of Revenue
Customer Service: 651-296-3781 or 800-657-3777

For auctioneer licensing, contact the County Auditor in the county where you reside.

Auctioneer License Requirement:
Minnesota does not have a statewide auctioneer licensing board. However, Minnesota Statutes Chapter 330 requires auctioneers to obtain a license from their county auditor.

To qualify, an applicant must:

• Be at least 18 years old.

• Have resided in the county of application for at least six months (for resident applicants).

• Pay the $20 licensing fee.

• Provide a corporate surety bond in an amount set by the county treasurer, between $1,000 and $3,000.

The license is valid for one year and authorizes the auctioneer to conduct business throughout Minnesota. The license is issued to an individual, not an auction company.

A city or town may require proof of the auctioneer’s license and bond at least 14 days before an auction, but cannot require an additional auctioneer license or bond.

Other License for Estate Sale Only Business?
Minnesota does not have a general statewide business license requirement. Businesses should check applicable state tax registration requirements and local business or permit requirements.

An individual who has owned property for at least six months may sell that property at auction without obtaining an auctioneer license.

Online Auctions:
According to a 2014 Minnesota Attorney General’s opinion, time-limited online auctions, such as eBay-style auctions in which bidding ends at a predetermined time, are not subject to the auctioneer licensing requirements of Minnesota Statutes Chapter 330.

This opinion addresses time-limited online auctions and should not be interpreted as a blanket exemption for every type of online auction.

Missouri

Contact:
Missouri does not have a statewide auctioneer licensing board. Auctioneer licenses are issued through the county.

Contact the County Collector in the county where you are applying for an auctioneer license.

For sales tax questions:
Missouri Department of Revenue
Phone: 573-751-2836

Auctioneer License Requirement:
Missouri requires individuals conducting public auctioneering services for another person for compensation to obtain an auctioneer license under Missouri Revised Statutes Chapter 343.

The license is issued through the county collector but is valid statewide during the licensing period. It is issued to the individual auctioneer, not the auction company.

Available licensing periods and statutory fees are:

• 10 days

• 1 month – $10

• 3 months – $20

• 6 months – $30

• 12 months – $50

An additional county clerk issuance fee applies. Nonresident auctioneers may also obtain a license under the statutory provisions.

The licensing requirement does not apply to an owner conducting an auction of their own property.

Other License for Estate Sale Only Business?
Missouri does not have a general statewide business license requirement. However, businesses selling tangible personal property at retail generally must obtain a Missouri Retail Sales Tax License from the Department of Revenue.

An estate-sale company conducting auctions for property owners should determine whether its activities require an auctioneer license under Chapter 343. A business conducting tag sales at fixed prices rather than auctions is not automatically subject to the auctioneer licensing requirement.

Local business licenses and permits may also apply. Businesses should check with the city and county where they operate.

Online Auctions:
Missouri’s statutory definition of an auctioneer includes a person who sells property at public or private auction for another person and receives compensation. Chapter 343 does not provide a general exemption for internet auctions.

Accordingly, online auctioneers should not assume they are exempt from Missouri’s auctioneer licensing requirements. They should also comply with applicable sales and use tax requirements.

Montana

Contact:
Montana Department of Commerce – Small Business Development Center

For auctioneer bond filing and approval, contact the County Clerk in the county where the auctioneer resides or conducts their principal auction business.

Auctioneer License Requirement:
Montana does not have a statewide auctioneer licensing board or issue a conventional statewide auctioneer license. However, Montana law requires auctioneers to file a $5,000 surety bond payable to the State of Montana. The bond must be approved and filed with the appropriate County Clerk under Montana Code Annotated §§30-11-508 and 30-11-510.

Additionally, Montana law authorizes cities and towns to tax, license, and regulate public auctions. Local auctioneer licensing requirements may therefore apply.

Other License for Estate Sale Only Business?
Montana does not issue a general statewide business license. Local city and county governments handle business licensing, and requirements vary by location. Estate-sale businesses should contact the local city or county office to determine whether a business license, auction permit, or other local authorization is required.

Online Auctions:
Montana does not issue a separate statewide online auctioneer license. However, the state’s auctioneer bonding provisions and local licensing authority should not be assumed to be inapplicable to online auctions. Auctioneers should verify requirements with the appropriate County Clerk and local government.

Nebraska

Contact:
Nebraska Department of Revenue
Phone: 402-471-5729

For local auction licensing, contact the appropriate city or county government.

Auctioneer License Requirement:
Nebraska does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, Nebraska law authorizes certain cities to regulate and license public auctions. Auctioneers should contact the local city or county government to determine whether an auctioneer license, business license, or other permit is required.

Other License for Estate Sale Only Business?
Nebraska does not have a general statewide business license requirement. However, businesses selling taxable tangible personal property generally must obtain a Nebraska Sales Tax Permit from the Department of Revenue.

Auctioneers are considered retailers for sales tax purposes when selling tangible personal property at auction. Auctioneers must collect and remit applicable sales tax, and buyer’s premiums are also taxable.

Estate-sale businesses should check with the local city and county government to determine whether additional business licenses or permits are required.

Real Estate Auctions:
Nebraska requires auctioneers to comply with the Nebraska Real Estate License Act before conducting a real estate auction. When a third party conducts a real estate auction for compensation, the person calling the auction and taking bids generally must hold the appropriate real estate license.

Online Auctions:
Nebraska does not require a separate statewide online auctioneer license. However, online auction sales are subject to applicable sales and use tax requirements. Auctioneers conducting taxable sales must generally obtain a Nebraska Sales Tax Permit and collect and remit applicable sales tax.

Nevada

Contact:
Nevada Secretary of State
101 N. Carson Street, Suite 3
Carson City, NV 89701
Phone: 775-684-5708

Auctioneer License Requirement:
Nevada does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

Other License for Estate Sale Only Business?
Most businesses operating in Nevada must obtain an annual State Business License from the Nevada Secretary of State, unless specifically exempt.

Auction companies and estate-sale businesses that sell tangible personal property generally must also obtain a Sales and Use Tax Permit from the Nevada Department of Taxation.

Local business licensing requirements vary by city and county. Auctioneers should contact the appropriate local government to determine whether additional business licenses or permits are required.

Online Auctions:
Nevada does not require a separate statewide online auctioneer license. However, online auction sales remain subject to applicable business licensing and sales and use tax requirements.

Specialized auction activities may have additional licensing requirements. For example, internet consignment auctions involving motor vehicles are subject to specific Nevada Department of Motor Vehicles certification requirements under NRS 445B.807.

New Jersey

Contact:
New Jersey Division of Consumer Affairs
124 Halsey Street
Newark, NJ 07101
Phone: 973-504-6200

For business registration and tax questions:
New Jersey Division of Revenue and Enterprise Services

Auctioneer License Requirement:
New Jersey does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, under N.J.S.A. 40:52-1(i), municipalities are authorized to license and regulate auctioneers, auction businesses, and public auctions. Municipalities may establish their own licensing fees, requirements, and regulations. Auctioneers should contact the city or township where an auction will be conducted to determine whether a local auctioneer license or permit is required.

Other License for Estate Sale Only Business?
New Jersey does not have a general statewide business license. However, businesses operating in the state may be required to register with the New Jersey Division of Revenue and Enterprise Services.

Businesses selling taxable tangible personal property generally must register for New Jersey Sales Tax and obtain a Certificate of Authority from the Division of Taxation.

Estate-sale businesses should also contact the local municipality to determine whether a business license, auction permit, or other local authorization is required.

Online Auctions:
New Jersey does not require a separate statewide online auctioneer license. However, online auction businesses must comply with applicable business registration and sales tax requirements. Auctioneers selling taxable tangible personal property in New Jersey, either for themselves or on behalf of others, must register with the state and collect and remit applicable sales tax.

Local auctioneer licensing ordinances should also be reviewed to determine whether they apply to online auction activities.

New Mexico

Contact:
New Mexico Taxation and Revenue Department
1200 South St. Francis Drive
Santa Fe, NM 87505
Phone: 1-866-285-2996

Auctioneer License Requirement:
New Mexico does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, individual cities and counties may impose local auctioneer licensing or business licensing requirements. Auctioneers should contact the local government where the business operates or the auction will be conducted to determine whether a license or permit is required.

Other License for Estate Sale Only Business?
New Mexico does not have a general statewide business license. However, anyone engaging in business in New Mexico generally must register with the New Mexico Taxation and Revenue Department and obtain a Business Tax Identification Number.

Local business licensing requirements vary. For example, Albuquerque requires most businesses operating within city limits to obtain a city business license. Estate-sale businesses should also check local zoning, signage, and permit requirements.

Real Estate Auctions:
Auctioneers conducting real estate auctions for compensation must comply with New Mexico real estate licensing laws. Under New Mexico Statutes §61-29-2(C)(9), an auctioneer may qualify for an exemption from individual real estate broker licensing when working under a qualifying broker pursuant to the statutory requirements, including a transaction-specific written agreement.

Online Auctions:
New Mexico does not require a separate statewide online auctioneer license. However, online auction businesses must comply with applicable business registration and gross receipts tax requirements. Marketplace providers and remote sellers may also have New Mexico tax obligations. Local business licensing requirements should be checked when operating within a municipality or county.

New York

Contact:
New York Department of State
For local auctioneer licensing, contact the city or town clerk where the auction will be conducted.

For sales tax questions:
New York State Department of Taxation and Finance

Auctioneer License Requirement:
New York does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, individual cities and municipalities may require auctioneer licenses, auction permits, and surety bonds. Requirements vary considerably by location.

For example:

• Rochester requires an auctioneer license, a $250 fee, and a $1,000 surety bond.

• Binghamton requires a local auctioneer license and a $5,000 surety bond.

• New York City no longer requires an auctioneer or auction-house license, effective June 15, 2022.

Auctioneers should contact the local city or town clerk before conducting an auction.

Other License for Estate Sale Only Business?
New York does not have a general statewide business license. However, businesses conducting taxable retail sales generally must register with the New York State Department of Taxation and Finance and obtain a Certificate of Authority.

Estate sales conducted through an auctioneer or other third party are subject to special sales tax rules. The auctioneer or third party is responsible for collecting and remitting applicable sales tax.

Estate-sale businesses should also check with the local city and town government to determine whether additional business licenses, permits, or restrictions apply.

Real Estate Auctions:
New York requires real estate auctions to be conducted by an attorney, a New York State licensed real estate broker, or a licensed real estate salesperson acting under a broker.

Livestock Auctions:
Auctioneers selling domestic animals, including cattle, swine, and horses, must comply with applicable New York Department of Agriculture and Markets requirements. A Domestic Animal Health Permit may be required.

Online Auctions:
New York does not require a separate statewide online auctioneer license. However, online auction sales are subject to applicable sales and use tax requirements. Auctioneers and online sellers must comply with state tax registration and collection requirements when making taxable sales. Marketplace providers may also have collection and reporting responsibilities.

North Dakota

Auctioneer and Auction Clerk Registration Requirement:

North Dakota does not require a traditional statewide auctioneer or auction clerk license. However, under North Dakota Century Code §51-05.1-01, auctioneers and auction clerks must register with the North Dakota Secretary of State before conducting or clerking an auction.

The former licensing, examination, fee, and bonding requirements administered by the Public Service Commission were repealed effective January 1, 2024.

Exemptions: Registration is not required for:

• Sales of an estate conducted by an executor or administrator.

• Sales conducted by a sheriff or other person under court order.

• Sales by public officials acting in their official capacity.

• Sales of purebred or registered livestock.

Additional Requirements:

• Auctioneers must have a written contract with the seller before selling another person’s property at auction.

• Auction clerks must also have a written contract with the seller.

• Auction clerks must maintain a separate trust account for auction proceeds.

Online Auctions:
A person conducting, or employed by a person conducting, an internet auction is specifically excluded from the definition of an auctioneer or auction clerk under North Dakota Century Code §51-05.1-04. However, internet motor vehicle auction businesses must meet separate motor vehicle dealer licensing requirements.

Oklahoma

Contact:
Oklahoma Department of Commerce
900 N. Stiles Avenue
Oklahoma City, OK 73104
Phone: 405-815-6552

Auctioneer License Requirement:
Oklahoma does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, under the Oklahoma Public Auction Law (Title 59, Chapter 26), a county public auction license is required to sell new goods, wares, or merchandise at public auction. Applications must be filed with the County Treasurer at least 10 days before the auction. The license applies to the specific auction and location listed in the application.

Cities and towns may also enact ordinances regulating and licensing public auction sales. Auctioneers should check with the county and municipality where the auction will be held.

Other License for Estate Sale Only Business?
Oklahoma does not have a general statewide business license requirement. However, businesses selling tangible personal property on an ongoing basis generally must obtain a Sales Tax Permit from the Oklahoma Tax Commission.

Estate-sale businesses should also check with the local city and county government for any applicable business licenses or permits.

Real Estate Auctions:
Individuals conducting real estate auction activities for compensation may be required to hold an Oklahoma real estate license, depending on the services performed.

Livestock Auctions:
Businesses operating a livestock auction market must obtain a separate license from the Oklahoma State Board of Agriculture and meet applicable bonding and financial security requirements.

Online Auctions:
Oklahoma does not require a separate general statewide online auctioneer license. However, online auctions involving new merchandise may be subject to the Oklahoma Public Auction Law. Livestock and real estate auctions remain subject to their respective licensing requirements. Sales tax obligations also apply to taxable online sales.

Oregon

Contact:
Oregon Secretary of State – Corporation Division
Public Service Building
255 Capitol Street NE, Suite 151
Salem, OR 97310
Phone: 503-986-2200

For auction-related consumer protection questions:
Oregon Department of Justice – Consumer Protection

Auctioneer License Requirement:
Oregon does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, Oregon regulates auctioneers and auction sales under ORS Chapter 698. Requirements include:

• Auction advertisements must identify the auctioneer or person responsible for conducting the auction.

• Auctioneers may not engage in undisclosed bidding on their own behalf or use another person to bid on their behalf.

• Auctioneers must properly account for money received from the sale of another person’s property.

• If payment is not made immediately, auction proceeds must be maintained in a separate trust account.

• Unless otherwise agreed to in writing, sellers must be paid and unsold property returned within 21 calendar days after the auction.

Certain auction activities are subject to separate state regulations.

Other License for Estate Sale Only Business?
Oregon does not have a general statewide business license. However, businesses may need to register with the Oregon Secretary of State and obtain applicable state and local permits.

Auctioneers and estate-sale businesses should check with the local city or county government to determine whether an auctioneer license, business license, or other permit is required. Some municipalities, including Independence, require a local auctioneer license.

Businesses making taxable retail sales should also review applicable Oregon tax registration requirements.

Real Estate Auctions:
Auctioneers conducting real estate auctions for another person for compensation may be required to hold an Oregon real estate license. Oregon’s real estate licensing laws apply to activities involving the sale or negotiation of real property on behalf of another.

Online Auctions:
Oregon does not require a separate statewide online auctioneer license. However, the requirements of ORS Chapter 698 apply to auctions involving real and personal property, including online auctions. Auctioneers conducting online auctions must comply with applicable advertising, bidding, accounting, trust-account, and seller-payment requirements.

Rhode Island

Contact:
Rhode Island Division of Taxation
One Capitol Hill
Providence, RI 02908
Phone: 401-574-8829

For sales and use tax questions:
Phone: 401-574-8955
Email: Tax.Excise@tax.ri.gov

Auctioneer License Requirement:
Rhode Island no longer requires a statewide auctioneer license. The state repealed its auctioneer licensing requirements effective December 3, 2015. Rhode Island does not have a statewide auctioneer licensing board.

Other License for Estate Sale Only Business?
Rhode Island does not require a separate statewide auctioneer license for estate-sale businesses. However, businesses making retail sales of tangible personal property generally must obtain a Sales and Use Tax Permit from the Rhode Island Division of Taxation.

Estate-sale businesses should also check with their local city or town government to determine whether any local business licenses, permits, or other requirements apply.

Online Auctions:
Rhode Island does not require a separate statewide online auctioneer license. However, online auction sales of taxable tangible personal property are subject to applicable sales and use tax requirements. Auctioneers conducting retail sales must obtain the appropriate sales tax permit and collect and remit applicable taxes.

South Dakota

Contact:
South Dakota Department of Labor and Regulation – Real Estate Commission
217 W. Missouri Avenue
Pierre, SD 57501
Phone: 605-773-3600

For sales tax questions:
South Dakota Department of Revenue
Phone: 800-829-9188

Auctioneer License Requirement:
South Dakota does not require a general statewide auctioneer license for auctions of personal property and does not have a statewide auctioneer licensing board for personal-property auctioneers.

However, SDCL §9-34-7 authorizes municipalities to license, tax, and regulate auctioneers and public auctions. Auctioneers should contact the city or municipality where an auction will be conducted to determine whether a local license or permit is required.

Other License for Estate Sale Only Business?
South Dakota does not have a general statewide business license requirement. However, auctioneers and auction clerks conducting taxable sales must obtain a Sales Tax License from the South Dakota Department of Revenue for each place of business in the state.

Estate-sale businesses should also check with the local city or county government to determine whether additional business licenses or permits are required.

Real Estate Auctions:
South Dakota requires a restricted real estate broker license, known as an auctioneer’s license, for individuals conducting real estate auctions who are not already licensed real estate brokers.

Applicants must complete 116 hours of prelicensing education and pass the required examination. A licensed real estate salesperson or broker associate may conduct real estate auctions under the supervision of a licensed real estate broker without obtaining a separate auctioneer license.

Online Auctions:
South Dakota does not require a separate general statewide online auctioneer license for personal-property auctions. However, online auction sales are subject to applicable sales and use tax requirements. Auctioneers and auction clerks must comply with state tax licensing and recordkeeping requirements.

Online real estate auctions remain subject to South Dakota’s real estate auctioneer licensing requirements.

Utah

Contact:
Utah Division of Corporations & Commercial Code
160 East 300 South
P.O. Box 146705
Salt Lake City, UT 84114-6705
Phone: 801-530-4849
Toll Free: 1-877-526-3994

Auctioneer License Requirement:
Utah does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, certain cities and municipalities have ordinances requiring auctioneer or auction-house licenses. Auctioneers should check with the local government where an auction will be conducted to determine whether a separate auctioneer license or permit is required.

Other License for Estate Sale Only Business?
Businesses operating in Utah should register with the Utah Department of Commerce and obtain a business license from the city or county where they conduct business. Local licensing requirements vary.

Businesses selling taxable tangible personal property may also be required to obtain a Utah Sales Tax License from the Utah State Tax Commission.

Real Estate Auctions:
Utah has specific licensing requirements for real estate auctions. An auctioneer or auction company must either be licensed as a principal real estate broker or affiliate with a licensed principal broker who oversees the advertising and conduct of the auction.

Online Auctions:
Utah does not require a separate statewide online auctioneer license. However, online auction businesses must comply with applicable business registration, local licensing, and sales tax requirements. Local auctioneer licensing ordinances should also be reviewed to determine whether they apply to online auction activity.

Wyoming

Wyoming Secretary of State – Business Division
Herschler Building East, Suite 100
122 W. 25th Street
Cheyenne, WY 82002
Phone: 307-777-7311
Email: Business@wyo.gov

For local auctioneer licensing, contact the appropriate city or county office.

ity Clerk or appropriate local government.

Auctioneer License Requirement:
Wyoming does not require a general statewide auctioneer license and does not have a statewide auctioneer licensing board.

However, some cities and municipalities require local auctioneer or auction-business licenses, fees, and surety bonds.

For example, the City of Cheyenne requires an auctioneer or auction-business license before conducting auctions of personal property within city limits. Auctioneers should contact the local city or county government to determine applicable licensing requirements before conducting an auction.

Other License for Estate Sale Only Business?
Wyoming does not have a general statewide business license requirement. However, businesses may need to register with the Wyoming Secretary of State, obtain a Wyoming Sales and Use Tax License, and comply with local business licensing requirements.

Estate-sale businesses should contact the city or county where the sale will take place to determine whether a business license, auction permit, or other local authorization is required.

Real Estate Auctions:
Wyoming real estate auctions are subject to state real estate licensing laws. Individuals performing real estate brokerage activities for another person for compensation must hold the appropriate Wyoming real estate license unless a statutory exemption applies.

Online Auctions:
Wyoming does not require a separate statewide online auctioneer license. However, online auctions involving real estate remain subject to applicable real estate licensing laws. Online sales of taxable tangible personal property are also subject to applicable Wyoming sales and use tax requirements. Auctioneers should not assume that conducting an auction online exempts them from state or local requirements.