Shipping Terms: As a service and convenience, we can facilitate or recommend professional packing and worldwide shipping, and installation of your items through leading fine art transport companies. Carlyle Auctions is not responsible for the acts or omissions of carriers or packers, whether or not recommended by us. Packing and handling of purchased items by us is at the entire risk of the purchaser. Costs for this service will be based on packing, transportation and insurance charges.
Taxes: State Sales Tax: Laws require a corporation to register with the State's Tax Authorities and collect and remit sales tax if the corporation maintains a presence within the state, such as offices. In the states that impose sales tax, Tax Laws require an auction house, with a presence in the state, to register as a sales tax collector, and remit sales tax
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collected to the state. New York sales tax is charged on the hammer price, buyer's premium and any other applicable charges on any property picked up or delivered in New York, regardless of the state or country in which the purchaser resides or does business.
CAI is currently registered to collect sales tax in New York State. For any property collected or received by the purchaser in New York City, such property is subject to sales tax at the existing New York State and City rate of 8.875%.
Property collected from CAI New York premises by common carriers on behalf of the purchaser for delivery to the purchaser at his address outside of New York is not subject to New York Sales Tax. If it is delivered by the common carrier to any of the states where CAI is required to collect sales tax, applicable tax will be added to the purchase price.
If the property is delivered to a state where CAI is not required to collect sales tax, it is the responsibility of the purchaser to self-assess any sales or use tax and remit it to taxing authorities in that state. CAI is not required to collect sales tax for property delivered to the purchaser outside of the United States.
As sales tax laws vary from state to state, CAI recommends that clients with questions regarding the application of sales or use taxes to property purchased at auction seek tax advice from their local tax advisors.
Restoration and Other Services: Regardless of where the property is subsequently transported, if any framing or restoration services are performed on the property in New York, it is considered to be a delivery of the property to the purchaser in New York, and CAI will be required to collect the 8.875% New York sales tax.
Certain Exemptions: Most states that impose sales taxes allow for specified exemptions to the tax. For example, a registered re-seller such as a registered art dealer may purchase without incurring a tax liability, and CAI is not required to collect sales tax from such re-seller. The art dealer, when re-selling the property, may be required to charge sales tax to its client, or the client may be required to self-assess sales or use
tax upon acquiring the property.