Information about Sales Tax on Winning Bids: We will collect and remit sales tax on items shipped to Arizona, California, Florida, Georgia, Illinois, Indiana, Massachusetts, Maryland, Michigan, North Carolina, New Jersey, New York, Ohio, Pennsylvania, Tennessee, Texas, and Washington. Any customer picking up items in New Jersey will be charged New Jersey sales tax. We reserve the right to modify our sales tax policies at any time to comply with changes in applicable tax laws.

Sales Tax Exemption: To qualify, a properly completed and signed resale certificate must be submitted and approved prior to purchase.

Steps to Submitting a Sales Tax Exemption:

1. GET FORM: Download your state-appropriate resale certificate and complete all required fields. If the form links provided here are out of date, use a search engine to locate it.

• • For All States Listed Above, Except Indiana, New York, and Massachusetts, Click Here (https://www.mtc.gov)
• • For Indiana, Click Here (DOR: Sales Tax Forms)
• • For New York, Click Here (Sales tax exemption documents)
• • For Massachusetts, Click Here (MA DOR Sales and Use Tax Forms | Mass.gov)

2. DEADLINES: The “form” must be submitted to, verified, and on file with Lelands no later than 7 days prior to the auction close date, or tax must be paid. A refund of taxes paid will only be made if a verified resale certificate is on file with Lelands on the second business day after the auction closes.

3. SUBMIT: After completing the appropriate form, please scan and submit the file below, or send a copy by mail to Lelands / 435 State Route 34, Suite H / Matawan, NJ 07747. Please remember that your verified form must be on file at Lelands 7 days prior to auction close (see step 2).