(1) Where an auctioneer makes a taxable supply of goods under an auction, the auctioneer shall charge the output tax

(a) on the account of a successful bid; or

(b) in the case of a sale out-of-hand, the purchase price.

(2) An auctioneer shall account and pay for the output tax whether or not it is included in the total cost or price charged to the bidder or purchaser.

(3) An auctioneer shall account for the tax on the supply of services provided in the normal course of business.