All purchases are subject to Maine sales tax (5.5%) unless the bidder is located out-of-state or the bidder possesses a sales tax exemption number either from or acceptable to Maine Revenue Services and presents to Barridoff a valid signed certificate acceptable to Maine Revenue Services stating that Barridoff does not have to withhold Maine sales tax on the purchase.
Items shipped or delivered are subject to Massachusetts sales tax (6.25%) unless the buyer possesses a valid, signed resellers certificate acceptable to the State of Massachusetts.
Items shipped or delivered to other states may be subject to that states sales tax depending on the jurisdiction.
Sales tax is applicable to the full purchase price, which includes the hammer price plus the premium under paragraph 4 of the Terms and Conditions.
RESELLER REQUIREMENTS
In order to be exempt from Maine or another state’s sales tax, a reseller (gallery, broker, dealer) must provide us with a valid state-issued resellers certificate signed by the reseller. For out-of-state resellers picking up in Maine, you must also provide us with a properly executed Uniform Sales/Use Tax Certificate issued by the Multi State Resale Commission. Click here to download the form.