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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