4. 5.5% SALES TAX must be charged to all successful bidders. *Maine residents who do not present a valid ANNUAL RESALE CERTIFICATE at the time of registration will have to pay the 5.5% sales tax. NO EXCEPTIONS. *Under Maine law, items to be shipped within Maine will have the tax applied. *If you reside in the state of Maine, but maintain an out of state tax number, you must pay sales tax. This is Maine law. *Out of State residents. If you are not a Maine resident, we require a copy of your resale certificate. Due to the recent Supreme Court ruling, items shipped to some out of state residents may be charged sales tax, if your state requires our company to collect the recipient’s state sales tax. 12/18/25