Page 312 - Sotheby's Important Chinese Art, Sept. 21-22, 2-21, NYC

Why Sotheby’s Collects Sales above. If the property is delivered to a invoice. To arrange for payment, please damages, imperfections or restorations piece (i) while basically of the period
Tax Virtually all State Sales Tax Laws state where Sotheby’s is not required to contact Post Sale Services at +1 212 606 will be made in the individual catalogue indicated, has undergone significant
require a corporation to register with collect sales tax, it is the responsibility of 7444 or USPostSaleServices@sothebys. entries. Anyone having specific inquiries restoration or alteration, or (ii) was made
the State’s Tax Authorities and collect the purchaser to self-assess any sales or com. Payment will not be accepted at concerning any particular lot in this sale, as an intentional reproduction of an
and remit sales tax if the corporation use tax and remit it to taxing authorities any offsite facility. Dealers and resale should call +1 212 606 7332. earlier style.
either establishes or maintains physical in that state. clients should fill out the appropriate Where a ceramic or work of art bears a
or economic presence within the state. Sotheby’s is not required to collect forms where applicable or contact Post Important Notice for Ceramics signature or seal of an artist or studio, if
In the states that impose sales tax, Tax sales tax for property delivered to the Sale Services with any questions. The catalogue descriptions do not the heading appears as follows:
Laws require an auction house, with purchaser outside of the United States. include a general indication of repair
such presence in the state, to register Loss and Liability Unless otherwise and damage, and this absence of any By Ma Shaoxuan This work is, in our
as a sales tax collector, and remit sales Restoration and Other Services agreed by Sotheby’s, all sold property comment should not be interpreted as best judgment, by the named artist.
tax collected to the state. New York sales Regardless of where the property is must be removed from any of our a guarantee of the condition of the lot. Attributed to Ma Shaoxuan In our
tax is charged on the hammer price, subsequently transported, if any framing premises or our vendor’s premises by All lots are sold “AS IS” as set forth in opinion, probably a work by the artist
buyer’s premium, overhead premium or restoration services are performed on the buyer at their expense no later than paragraph 1 of the Conditions of Sale but less certainty as to authorship
and any other applicable charges on any the property in New York, it is considered 30 calendar days following the auction. and prospective purchasers are advised is expressed than in the preceding
property picked up or delivered in New to be a delivery of the property to the Buyers are reminded that Sotheby’s that all lots should be viewed personally. category.
York, regardless of the state or country purchaser in New York, and Sotheby’s will liability for loss or damage to sold Condition reports are available at
in which the purchaser resides or does be required to collect the 8.875% New property shall cease no later than 30 sothebys.com. Any addditional enquiries Signed Ma Shaoxuan The piece bears
business. York sales tax. calendar days after the date of may be directed to the Ceramics the signature or seal of the artist or
the auction. Department at +1 212 606 7332. studio but with no firm attribution as to
Where Sotheby’s Collects Sales Tax Certain Exemptions Most states that the hand.
Sotheby’s is currently registered to impose sales taxes allow for specified Collection & Shipping All collections Absence of Guarantee of
collect exemptions to the tax. For example, a and deliveries for purchased property Authenticity for Chinese Paintings GLOSSARY FOR CHINESE
sales tax in the following states: registered re-seller such as a registered will be handled by Post Sale Services in The artists’ names recorded in this FURNITURE
Alabama, Arizona, Arkansas, California, art dealer may purchase without coordination with purchasers after the catalogue are not to be taken as With respect to Asian hardwoods, 22
Colorado, Connecticut, District of incurring a tax liability, and Sotheby’s auction. unqualified attributions to the artists terms ‘Huanghuali’, ‘Huali’ ‘Hongmu’
Columbia, Florida, Georgia, Hawaii, is not required to collect sales tax from For any in-person collections at any of our named. No unqualified attributions to ‘Zitan’ and others appearing within single
Idaho, Illinois, Indiana, Iowa, Kansas, such re-seller. The art dealer, when vendor’s premises, please alert Post Sale any artist or date are made or intended. quotes in bold or capital letters in the
Kentucky, Louisiana, Maine, Maryland, re-selling the property, may be required Services of your proposed collection date, The current scholarship in the field heading are descriptive identifications
Massachusetts, Michigan, Minnesota, to charge sales tax to its client, or the ensure that all outstanding invoices have of Chinese paintings does not permit based on appearance, and are not
Mississippi, Missouri, Nebraska, client may be required to self-assess been paid for, and that you or your agent unqualified statements as to authorship intended to denote a specific species.
Nevada, New Jersey, New Mexico, New sales or use tax upon acquiring the have the appropriate photo identification or date of execution. Therefore, none
York, North Carolina, Ohio, Oklahoma, property. upon arrival. of the paintings in this catalogue is Notwithstanding the above, if within five
Pennsylvania, Rhode Island, South subject to any guarantee of authenticity years of the sale of any lot, the buyer
Carolina, South Dakota, Tennessee, Local Tax Advisors As sales tax laws If you are using your own shipper to and all the property is sold “AS IS”. Any gives written notice to Sotheby’s that
Texas, Utah, Vermont, Virginia, vary from state to state, Sotheby’s collect property, please provide a reference to the Terms of Guarantee the lot sold is a forgery and if within
Washington, Wisconsin and Wyoming. recommends that clients with questions letter of authorization and instruct does not apply to Chinese paintings. three months after giving such notice,
For any property collected or received regarding the application of sales or use your shipper to email their bill of lading Any assistance given by Sotheby’s staff the buyer returns the lot in the same
by the purchaser in New York City, such taxes to property purchased at auction to billsoflading@sothebys.com and to a buyer in selecting a purchase is given Condition as it was at the time of sale
property is subject to sales tax at the seek tax advice from their local tax ensure the correct collection location is without prejudice to the above. Buyers to the premises of Sotheby’s and
existing New York State and City rate advisors. specified. are recommended to take independent demonstrates to the satisfaction of
of 8.875%. professional advice on selection of Sotheby’s that the lot sold is a forgery,
purchases. Sotheby’s is authorized to and will
Sotheby’s can arrange for delivery of rescind the sale and refund the purchase
Sotheby’s Arranged Shipping If the IMPORTANT NOTICES your property through one of our con-
property is delivered into any state in tracted vendors or can coordinate pick price received by it. For this purpose a
which Sotheby’s is registered, Sotheby’s Important Notice to Purchasers up at our offsite location with you or your GLOSSARY OF TERMS ‘forgery’ is defined as a work created with
is required by law to collect and remit the Sotheby’s New York office is open on shipper directly. Please contact Post Sale intent to deceive.
appropriate sales tax in effect in the state a limited basis by appointment only. Services at +1 212 606 7444 or USPost- The following are examples of the ter-
where the property is delivered. Auctions conducted during this time will SaleServices @sothebys.com to start minology used in this catalogue. Please
be processed through Post Sale Services your collection process. note that all statements made in this
Client Arranged Shipping Property as per usual business procedure. All catalogue are made subject to the provi-
collected from Sotheby’s New York collections and deliveries for purchased Important Notice Regarding Packing sions of the Conditions of Sale and Terms
premises by a common carrier hired by property will be handled by Post Sale As a courtesy to purchasers who come of Guarantee printed in this catalogue:
the purchaser for delivery at an address Services in coordination with purchasers to Sotheby’s to pick up property, So-
outside of New York is not subject to after the auction. Invoices will be issued theby’s will assist in packing framed GLOSSARY FOR CHINESE
New York Sales Tax, but if the property is to the successful party, which will include paintings. Sotheby’s is unable to remove CERAMICS AND WORKS OF ART
delivered into any state in which Sotheby’s total purchase price, payment options, canvases off stretchers or to roll works
is registered, Sotheby’s is required by law and next steps on delivery. Payment is on paper. Purchasers are advised to Pottery Figure of a Horse, Tang
to collect and remit the appropriate sales due immediately. contact an independent painting re- Dynasty This heading, with date or
tax in effect in the state where the property storer to pack works in this manner. period included, means that the piece
is delivered. New York State recognizes Property Collection All collections is, in our opinion, of the date or period
shippers such as the United States and deliveries for purchased property Notice Regarding Endangered indicated with no major alterations
Postal Service, United Parcel Service, will be handled by Post Sale Services in Species or replacements unless otherwise in
FedEx, or the like as “common carriers”. coordination with purchasers after the ◉ Property containing certain dicated in the cataloguing.
If a purchaser hires a shipper other than auction. Invoices will be issued to the endangered species will require a CITES With respect to ceramics and sculpture,
a common carrier to pick up property, successful party, which will include total license upon export from the U.S. and if, in our opinion, the piece was made at
Sotheby’s will collect New York sales tax at purchase price, payment options, and may require an additional license upon a specific kiln or location, the name of
a rate of 8.875% regardless of the ultimate next steps on delivery. During this time, import into another country. There the kiln or location will appear in bold or
destination of the goods. If a purchaser payment for property is still due as per is no guarantee that such licenses capital letters, i.e., DING OVOID VASE,
utilizes a freight-forwarder who is the Conditions of Sale. Post Sale Services will be granted. In the case of denial SONG DYNASTY. However, if the heading
registered with the Transportation Security will be in touch for future collection of any license or of delay in obtaining appears as follows, ‘DING’ OVOID VASE,
Administration (“TSA”) to deliver property scheduling or shipping arrangements. such licenses, the purchaser remains SONG DYNASTY, this indicates that, in
outside of the United States, no sales tax responsible for making on-time payment our opinion, the piece is of the Ding type
would be due on this transaction. Property Payment All property for the total purchase price. or location, and although of the date
must be paid in full before collection or specified, not necessarily made at the
Where Sotheby’s is Not Required release from any of our or our vendor’s Important Notice for Furniture Ding kiln or location.
to Collect Sales Tax Sotheby’s is not premises. Payment must be made As virtually all property in this sale has
required to collect sales tax on property through Sotheby’s New York Post Sale been subject to use over a consider- Pottery Figure of a Horse, Tang
delivered to states other than those listed Services by way of our acceptable forms able period of time, no mention of age Style This inclusion of the word “style”
of payment methods mentioned on your cracks, scratches, chips or other minor indicates that, in our opinion, either the
310 SOTHEBY’S COMPLETE CATALOGUING AVAILABLE AT SOTHEBYS.COM/N10748 311