All sales are subject to Connecticut sales tax unless the buyer holds a valid tax exempt/resale certificate (from any state) and submits a signed and dated State of Connecticut Sales & Use Resale Form with their tax-exempt information prior to release of the purchases, even for tax exempt bidders who will be having their items shipped out of state. This form is available at neauction.com and must be updated every 12 months.  We do not collect sales tax on items shipped to other states unless a particular state's sales tax nexus has been met. Sales to out-of-state buyers without a resale certificate, that are picked up by the buyer's representative, will be charged Connecticut sales tax unless the representative is a licensed commercial shipper and provides a Bill of Lading with their DOT # at the time of pick up.