(a) There are greater opportunities for deception and fraud in publicauction sales of new goods, wares and merchandise by itinerant merchantsthan in public auction sales of new goods, wares and merchandise byestablished places of business;
(b) that itinerant merchants who conduct such public auction salesrequire more policing and regulation and are a greater burden to thecommunities where such sales are held since they assume little or noresponsibility for the welfare of such communities as do establishedbusinesses;
(c) that public auction sales by itinerant merchants of new goods, waresand merchandise might be used to dispose of stolen new goods, wares andmerchandise and thus require more policing and regulation since itinerantmerchants are usually one place one day and gone from such place on thefollowing day; and
(d) that itinerant merchants conducting public auction sales of newgoods, wares and merchandise frequently leave the state without paying tothe director of revenue the Kansas retailers' sales tax which they have orshould have collected at the time of making sales at such public auctionsales.
(a) There are greater opportunities for deception and fraud in publicauction sales of new goods, wares and merchandise by itinerant merchantsthan in public auction sales of new goods, wares and merchandise byestablished places of business;
(b) that itinerant merchants who conduct such public auction salesrequire more policing and regulation and are a greater burden to thecommunities where such sales are held since they assume little or noresponsibility for the welfare of such communities as do establishedbusinesses;
(c) that public auction sales by itinerant merchants of new goods, waresand merchandise might be used to dispose of stolen new goods, wares andmerchandise and thus require more policing and regulation since itinerantmerchants are usually one place one day and gone from such place on thefollowing day; and
(d) that itinerant merchants conducting public auction sales of newgoods, wares and merchandise frequently leave the state without paying tothe director of revenue the Kansas retailers' sales tax which they have orshould have collected at the time of making sales at such public auctionsales.
(a) There are greater opportunities for deception and fraud in publicauction sales of new goods, wares and merchandise by itinerant merchantsthan in public auction sales of new goods, wares and merchandise byestablished places of business;
(b) that itinerant merchants who conduct such public auction salesrequire more policing and regulation and are a greater burden to thecommunities where such sales are held since they assume little or noresponsibility for the welfare of such communities as do establishedbusinesses;
(c) that public auction sales by itinerant merchants of new goods, waresand merchandise might be used to dispose of stolen new goods, wares andmerchandise and thus require more policing and regulation since itinerantmerchants are usually one place one day and gone from such place on thefollowing day; and
(d) that itinerant merchants conducting public auction sales of newgoods, wares and merchandise frequently leave the state without paying tothe director of revenue the Kansas retailers' sales tax which they have orshould have collected at the time of making sales at such public auctionsales.
