What is the primary role of the auctioneer regarding sales tax?

The primary role of the auctioneer regarding sales tax is to collect the sales tax from buyers. Auctioneers serve as intermediaries in the transaction process and are responsible for ensuring that sales are conducted in compliance with state regulations, which typically include the collection of sales tax on the items sold. By collecting sales tax at the point of sale, the auctioneer fulfills a crucial obligation to the state, ensuring that taxes owed on purchases are collected and remitted properly.

This responsibility is essential because it helps maintain the integrity of the auction process and supports local and state funding. While auctioneers may interface with various aspects of the sales process, such as engaging with sellers or promoting items, their formal obligation to handle sales tax centers on collecting it from buyers. In this context, the other roles listed do not align with the auctioneer's primary function regarding sales tax.