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Buyer agrees to pay RIAC the actual amount of tax due if the incorrect amount of sales tax was collected at the time of purchase for any reason. Any purchaser claiming a sales tax exemption yet unable to provide satisfactory proof to RIAC at the time of payment will be required to pay the applicable tax to RIAC and thereafter seek a refund from the applicable state. Please refer to our website,, for additional information regarding resale certificates.

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To establish a tax free sale, a copy of a valid resellerвЂ™s permit or other instrument or information establishing a sales tax exemption, as required by the applicable state, must be provided to RIACвЂ™s satisfaction. Generally, all items included on the invoice are taxable. If the item is picked-up from the RIAC facility or shipped to an Illinois address, Illinois sales tax of 8.5% will be collected. The sale tax is based on the ship to address. A Marketplace Facilitator is required to collect sales tax from the buyer and remit such sales tax to the state to which the items are shipped. A Marketplace Facilitator is a business that contracts with sellers to facilitate the sale of tangible goods and administers all aspects of the transaction. RIAC is a Marketplace Facilitator (as defined in the applicable regulations for each state) for purposes of collecting and submitting sales tax for each applicable state. RIAC has been authorized by the consignor to retain as part of RIACвЂ™s remuneration, the buyerвЂ™s premium, which includes the additional 1% of the hammer price if the purchaser utilizes RIACвЂ™s live bidding platform вЂRIAC LiveвЂ™, payable by the purchaser. The premium, which includes the additional 1% if the purchaser utilizes RIACвЂ™s live bidding platform вЂRIAC LiveвЂ™, is added to the purchaserвЂ™s successful bid and the two together equal the total purchase price.

In addition, if the purchaser utilizes RIACвЂ™s live bidding platform вЂRIAC LiveвЂ™, there will be an additional 1% of the hammer price added to the buyerвЂ™s premium. This is not an aggregate percentage on the total items bid, but rather a per item percentage rate. If the account is settled by credit card, the buyerвЂ™s premium then shall be the standard 18.5%. The buyerвЂ™s premium shall be reduced to 15% provided the payment is paid by cash or the equivalent of cash (cashierвЂ™s check, wire transfer, or approved personal check). All bid prices вЂњhammer pricesвЂќ (вЂњhammer pricesвЂќ mean the price at which a lot is knocked down to the purchaser) will be subject to a buyerвЂ™s premium 18.5% payable by the purchaser. THE AUCTIONEER IS NOT RESPONSIBLE FOR ANY ERRORS OF THE PURCHASER INCLUDING BUT NOT LIMITED TO THE PURCHASER BIDDING ON THE WRONG LOT.Дў. By bidding at RIACвЂ™s auction, whether in person or by agent, sealed bid, telephone bid, via the internet or other means, the purchaser or bidder agrees that the contract created by these terms and conditions of sale is made and performed in the County of Rock Island, State of Illinois and further agrees that should any dispute arise from this contract the jurisdiction for contractual disputes is Rock Island County, State of Illinois. The purchaserвЂ™s rights and RIACвЂ™s respective rights and obligations hereunder are governed by Illinois law. Acceptance of a bidder card or a bidder number constitutes acceptance of the following terms and conditions of sale. Any notices, posted or oral, during the sale, are also part of our terms and conditions of sale agreement.

All bidders who participate by bidding in this auction agree to the terms and conditions of sale and agree to be bound by same. The following conditions of sale make up the entire terms and conditions on which items listed in Rock Island Auction CompanyвЂ™s (known hereafter as вЂњRIACвЂќ) catalog, on the internet web site and addendum sheets will be offered for sale or sold by RIAC. PROXIBID BUYERS WILL BE CHARGED AN ADDITIONAL 3% ON TOP OF THE ROCK ISLAND AUCTION BUYERS PREMIUM EXPLAINED BELOW. Cash Payment Discount:В 3.5% Participation Requirements: Valid Credit Card required for bidding approval Payment Options: Visa, MasterCard, Discover, American Express, Check, Money Order, Wire Transfer, and Cash Visa MasterCard Discover American Express Payment Instructions: Sporting & Collector Auctions - Revised 7-19-2021