All items sell as-is where-is with no warranties or guarantees by Powell Farms Inc. or it's 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 copy of resale certificate to have sales tax removed prior to payment. Farmers will need to execute a farm exemption form to have sales tax removed prior to payment. Not all items are exempt examples: Lawn & Garden, Equipment 5' wide and under. Please contact with any specific questions