Is sales tax due on the auction of personal property?

Sales tax is applicable to the auction of personal property because auctions are treated similarly to retail sales under sales tax law. When personal property is sold at auction, it is considered a transaction where the seller transfers ownership of the item for a price, making it subject to sales tax obligations just like any regular retail sale of goods. This principle is grounded in the idea that tax is collected on the sale of tangible personal property.

In this scenario, option A indicates that sales tax is always due on the auction of personal property, which aligns with the general understanding of tax regulations. While there could be specific exemptions or different rules for certain types of transactions, in the context of a straightforward auction of personal property, sales tax applies.

The other choices introduce contexts or conditions that may not universally apply. For example, some scenarios may suggest that sales tax is dependent on the nature of the property or the seller, but these do not capture the general rule that all personal property sales at auction are taxable.