Sec. 03.06.01.27. Auctioneers, Agents, Brokers and Factors

Every factor, auctioneer, broker, or agent acting for any principal, or entrusted with possession of any bill of lading, custom house permit, or warehouse receipt for delivery of any tangible personal property or entrusted with possession of any personal property for the purpose of sale shall be responsible for the proper collection and remittance of the tax with respect to these sales, regardless of the fact that the principal or owner of the property being sold would not have been liable for collection of the tax if they had made the sale themselves.