TAXES: Buyer must also pay Auctioneer on or before the final settlement date, all sales, export, heavy duty diesel, use and other taxes due to any federal, state or local taxing authority (the “Taxes”) as a result of Buyer’s purchase, including without limitation, any taxes arising from any Buyer’s Premium. To receive the benefit of any tax exemption, Buyer must supply Auctioneer with a sales tax exemption certificate acceptable in form, scope and substance to Auctioneer in Auctioneer’s sole discretion. This may include a properly executed and valid reseller certificate that qualifies the Buyer for exemption in the state where the purchased items are located, or, where applicable, a common carrier bill of lading reflecting a shipment directly out of state from the property location. No property will be released to the Buyer unless settlement is made in full, and tax has been paid or acceptable exemption documents have been provided. No taxes will be refunded once collected. In the event of a conflict, Buyer will be responsible to pay the sales tax to Auctioneer and seek reimbursement directly from the appropriate state taxing authority. Local tax rate will be applied to all invoices without proper tax exemption documentation. TAXES will be charged on both the purchase price and buyer's premium. Exemptions: 1. Any tax exemption claims for in-person/onsite or hybrid auctions involving onsite bidders must be accompanied by the proper credentials at time of settlement on the day of the auction sale. 2. Any tax exemption claims for online bidders must be submitted via email to TAXEXEMPT@TOPAUCTIONEERS.COM PRIOR TO THE CLOSE OF THE FINAL AUCTION LOT OR ITEM ON THE DAY OF THE AUCTION SALE. This is strictly enforced by the timestamp within that email in order to promptly and accurately reconcile/invoice online bidders according the proper settlement amount. (ZERO TOLERANCE) If you are resale or agriculture tax-exempt, you know what credentials you need, so submit them in accordance with the terms listed above!