All items sell as-is where-is with no warranties or guarantees by Powell Farms Inc. or its employees. Pictures & descriptions are for use as a guide only. Buyer is responsible for inspection of equipment to determine quality and value prior to bidding. All sales are final and binding. Kentucky sales tax of 6% will apply to all items. Dealers will need to send a copy of the resale certificate to have sales tax removed prior to payment. Farmers will need to execute a KENTUCKY agriculture exemption number to have sales tax removed prior to payment. All out of state buyers must have a KENTUCKY agriculture exemption number to be tax exempt. Effective January 1st 2023. Not all items are exempt examples: Lawn & Garden, Equipment 5' wide and under. Please contact with any specific questions Please make prior arrangements if equipment will not be picked up by 30 DAYS after sale. Items not picked up after 30 days after the auction, will incur a daily storage fee. Items not picked up 60 days after the auction will be considered abandoned and will be disposed of. Please be advised all AGT payments will contain buyer home state tax, all in-house and wire payments will contain KY state tax (6%). Contact the auction house for an updated invoice.