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 re-cent Supreme Court ruling, items shipped to some out of state residents may be charged sales tax, if your state re-quires our company to collect the recipient’s state sales tax. 4/1/2025