California State Sales Tax applies to all horses sold at this
auction, except those horses to be used at a location outside
the State of California if the following requirements are met:
Each horse for which an exemption is sought is purchased only
for use outside the State of California.
Each horse must be shipped via a licensed carrier directly
to a location outside the State of California.
The purchaser must not take possession or control of the horse
prior to its arrival at the location outside the State of California.
Any purchaser seeking an exemption from sale tax who meets
these requirements must complete the Pre-Sale Interstate Delivery
Agreement form and provide Barretts with a completed Bill of
Lading from a licensed carrier.
NO SALES TAX EXEMPTION WILL BE ALLOWED IF THE "PRE-SALE
INTERSTATE DELIVERY AGREEMENT" FORM IS NOT PROPERLY FILLED
OUT IN ITS ENTIRETY.
Additionally, purchasers who are purchasing horses for resale
may be exempt from sales tax if they provide a properly completed
California State Board of Equalization Resale number. Please
note that sales tax will be applicable on the subsequent resale
of the property.
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