Surplus Asset Management: How Auction Sales Taxes Are Managed
Sales Tax will be collected at the rate determined by the state where the auction is held.
This includes online-only auctions.
We do accept resale permits per the law of the state that the auction is held in.
If the auction is not held in one the 10 states listed below, please completely fill out either the actual state form available on each states tax page, or the multistate resale form linked below, and send it along with a copy of your active resale permit via email to firstname.lastname@example.org or via fax to 602-353-1088 prior to the auction. Please confirm the receipt of fax via email.
Arizona resale form for Arizona auctions:
The following states will NOT take your outside permit. If you would like to purchase tax free in these states please obtain a resale permit from them: Alabama, California, Florida, Hawaii, Illinois, Louisiana, Maryland, Massachusetts, Washington, Washington D.C.
Although individual states state that you only need a resellers permit if you sell in these states, since they will not accept out of state resale permits, obtaining your local permit is the only way to utilize your reseller status when purchasing in those states.
We hold many California auctions. Below are related links:
California resale form link to be filled out with each sale if you have a California permit:
California link to get a resale permit:
If you purchase with us at multiple auctions in CA or in AZ we can accept a blanket form.
Please contact our Accounting Department – email@example.com to submit your BOE or Arizona 5000A form as a blanket form.
Mexican resellers purchasing in auctions held in California, Arizona, New Mexico and Texas please send us a copy of your RFC and your current years Mexican Merchant card as well as the Border States Resale Certificate to purchase resale tax free.
Information on the Border States Caucus: