#6 • Sales Tax

Part of Morgantown, WV-- Huge Antique Auction #2 of 3 for Sanders Antiques of Morgantown, WV Over 400 Lots! (timed auction by Joe R. Pyle Complete Auction & Realty, LLC)

Status: No sale

Joe R. Pyle Complete Auction & Realty Service, LLC is acting as agent for SANDERS ANTIQUES, LLC and will collect and remit sales tax on all INVENTORY items in this auction. The tax rates that apply are West Virginia State Sales Tax at 6%. Sales tax applies to the hammer price (purchase price) of all items. The following are NOT subject to sales tax: Buyer's Premium, Fixtures, Business Equipment, and Vehicles. Buyers purchasing inventory for resale may claim tax exemption by providing ONE of the following: a West Virginia Consumers Sales and Service Tax and Use Tax Exemption Certificate or a Streamlined Sales Tax Certificate of Exemption Multi-State Form. Both certificates must include a valid Business Registration Certificate number, complete business information, authorized signature, and clear indication that items are "for resale." There are two options for filing your exemption certificate. Option 1 is to file BEFORE the auction closes. To do this, create an account and register for the auction on our bidding platform, then email your completed exemption certificate to ethan@joepyleauctions.com. Include in your email the exact email address used for your bidding account. Once processed, your invoice will be generated without sales tax. Option 2 is to file AT PICKUP. With this option, your initial invoice will include sales tax and you must pay the full invoiced amount including tax. Present your completed exemption certificate to our on-site staff at pickup. A refund check for the sales tax paid will be issued to the name on the exemption certificate, mailed to the address on file with our company, and processed by our accounting department after pickup. There are several important notes to keep in mind. For cash or check payments, buyers paying by cash or check at pickup MUST pay the full amount including tax if requesting exemption at pickup, as tax refunds will be processed separately. Regarding certificate validity, exemption certificates must be properly completed with all required information to be accepted. These certificates are for resale only and may only be used for items genuinely intended for resale. Misuse of exemption certificates may result in penalties under West Virginia law. For record retention purposes, we maintain all exemption certificates as required by West Virginia State Tax Department regulations. If you have questions, contact Ethan at ethan@joepyleauctions.com or call our office for assistance with tax exemption documentation.