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the property is delivered to a state where Where a ceramic or work of art bears a
INFORMATION ON SALES Sotheby’s is not required to collect sales tax, signature or seal of an artist or studio, if the IMPORTANT NOTICES
AND USE TAX RELATED TO it is the responsibility of the purchaser to heading appears as follows:
PURCHASES AT AUCTION Property Collection As of March 19, 2018,
self-assess any sales or use tax and remit it
By Ma Shaoxuan This work is, in our best property that is sold, has bought in, or is to
to taxing authorities in that state.
To better assist our clients, we have judgment, by the named artist. be returned to the consignor will be moved
prepared the following information on Sales Sotheby’s is not required to collect sales to our temporary o" site location at Crozier
Attributed to Ma Shaoxuan In our
and Use Tax related to property purchased tax for property delivered to the purchaser opinion, probably a work by the artist but Fine Arts at One Star Ledger Plaza, 69
at auction. outside of the United States. Court Street, Newark, NJ (SLP Warehouse).
less certainty as to authorship is expressed
Certain items of property, including jewelry,
than in the preceding category.
Why Sotheby’s Collects Sales Tax Restoration and Other Services watches, silver, works on panel and items
Virtually all State Sales Tax Laws require a Regardless of where the property is Signed Ma Shaoxuan The piece bears valued $10 million or more will remain at
corporation to register with the State’s Tax subsequently transported, if any framing or the signature or seal of the artist or studio 1334 York Avenue. All other property will be
Authorities and collect and remit sales tax if restoration services are performed on the but with no Þ rm attribution as to the hand. moved to our temporary o" site location on
the corporation maintains a presence within property in New York, it is considered to be the day the applicable sale concludes and
Absence of Guarantee of Authenticity
the state, such as o! ces. In the states a delivery of the property to the purchaser for Chinese Paintings The artists’ is available for pickup after two business
that impose sales tax, Tax Laws require in New York, and Sotheby’s will be required days. Invoices and statements will indicate
names recorded in this catalogue are not
an auction house, with a presence in the to collect the 8.875% New York sales tax. to be taken as unqualiÞ ed attributions your property’s location.
state, to register as a sales tax collector, and
to the artists named. No unqualiÞ ed Property Payment All property must be
remit sales tax collected to the state. New Certain Exemptions Most states that attributions to any artist or date are made paid in full before collection or release from
York sales tax is charged on the hammer impose sales taxes allow for speciÞ ed
or intended. The current scholarship in the any Sotheby’s location. Payment must be
price, buyer’s premium and any other exemptions to the tax. For example, a Þ eld of Chinese paintings does not permit made through Sotheby’s New York Post
applicable charges on any property picked registered re-seller such as a registered art
unqualiÞ ed statements as to authorship or Sale Services by way of our acceptable
up or delivered in New York, regardless of dealer may purchase without incurring a date of execution. Therefore, none of the forms of payment methods mentioned
the state or country in which the purchaser tax liability, and Sotheby’s is not required to
paintings in this catalogue is subject to on your invoice. To arrange for payment,
resides or does business. collect sales tax from such re-seller. The art any guarantee of authenticity and all the please contact Post Sale Services at +1
dealer, when re-selling the property, may
property is sold “AS IS”. Any reference to 212 606 7444 or USPostSaleServices@
Where Sotheby’s Collects Sales be required to charge sales tax to its client, the Terms of Guarantee does not apply to sothebys.com. Payment will not be
Tax Sotheby’s is currently registered to or the client may be required to self-assess
Chinese paintings. Any assistance given accepted at the o" site facility. Dealers and
collect sales tax in the following states: sales or use tax upon acquiring the property. by Sotheby’s sta" to a buyer in selecting resale clients should Þ ll out the appropriate
California, Colorado, Connecticut, Florida,
a purchase is given without prejudice to forms where applicable or contact Post
Hawaii, Illinois, Kentucky, Maryland, Local Tax Advisors As sales tax laws vary the above. Buyers are recommended to Sale Services with any questions.
Massachusetts, Minnesota, Missouri, from state to state, Sotheby’s recommends
take independent professional advice on
New Jersey, New York, Ohio, Oklahoma, that clients with questions regarding the selection of purchases. Loss and Liability Unless otherwise
Pennsylvania, Rhode Island, Texas, application of sales or use taxes to property agreed by Sotheby’s, all sold property must
Vermont and Washington. For any purchased at auction seek tax advice from NOTICE REGARDING BURMESE be removed from any of our premises
property collected or received by the their local tax advisors. JADEITE (including the SLP Warehouse) by the
purchaser in New York City, such property Jadeite of Burmese origin less than 100 buyer at their expense no later than 30
calendar days following its sale. Buyers are
is subject to sales tax at the existing years old may not be imported into the
New York State and City rate of 8.875%. GLOSSARY OF TERMS US. CertiÞ cation of non-Burmese origin reminded that Sotheby’s liability for loss
will be required before importing lots or damage to sold property shall cease no
later than 30 calendar days after the date
Sotheby’s Arranged Shipping If the The following are examples of the terminol- containing jadeite into the US. It is the of the auction.
property is delivered into any state in ogy used in this catalogue. Please note that buyer’s responsibility to obtain any export
which Sotheby’s is registered, Sotheby’s all statements made in this catalogue are or import licences and/or certiÞ cates as Collection & Shipping The SLP
is required by law to collect and remit the made subject to the provisions of the Condi- well as any other required documentation Warehouse requires 24 hours advanced
appropriate sales tax in e" ect in the state tions of Sale and Terms of Guarantee printed before shipping. The inability of import of notice for collection of property. Please
where the property is delivered. in this catalogue: any such items shall not justify cancellation arrange this through our Post Sale
or rescission of the sale contract or any Services team at +1 212 606 7444 or
Client Arranged Shipping Property GLOSSARY FOR CHINESE CERAMICS delay in payment. Please check with USPostSaleServices@sothebys.com.
collected from Sotheby’s New York the specialist department if you are For in-person collections at our o" site
AND WORKS OF ART
premises by a common carrier hired by uncertain as to whether a lot is subject location, please alert Post Sale Services
the purchaser for delivery at an address Pottery Figure of a Horse, Tang Dynasty to these import restrictions, or any other of your proposed collection date, ensure
outside of New York is not subject to This heading, with date or period included, restrictions on importation or exportation. that all outstanding invoices have been
New York Sales Tax, but if the property is means that the piece is, in our opinion, NOTICE REGARDING ENDANGERED paid for, and that you or your agent have
delivered into any state in which Sotheby’s of the date or period indicated with no SPECIES the appropriate photo identiÞ cation upon
is registered, Sotheby’s is required by law major alterations or replacements unless Ⴚ Property containing certain endangered arrival.
to collect and remit the appropriate sales otherwise in dicated in the cataloguing. species will require a CITES license upon If you are using your own shipper to
tax in e" ect in the state where the property export from the U.S. and may require an collect property, please provide a letter of
With respect to ceramics and sculpture, if, in authorization and instruct your shipper to
is delivered. New York State recognizes additional license upon import into another
shippers such as the United States Postal our opinion, the piece was made at a speciÞ c country. There is no guarantee that such email their bill of lading to billsoß ading@
kiln or location, the name of the kiln or sothebys.com and ensure the correct
Service, United Parcel Service, FedEx, licenses will be granted. In the case of
or the like as “common carriers”. If a location will appear in bold or capital letters, denial of any license or of delay in obtaining collection location is speciÞ ed.
i.e., DING OVOID VASE, SONG DYNASTY. Sotheby’s can arrange for delivery
purchaser hires a shipper other than a such licenses, the purchaser remains
common carrier to pick up property, However, if the heading appears as follows, responsible for making on-time payment of your property through one of our
‘DING’ OVOID VASE, SONG DYNASTY, this contracted vendors or can coordinate
Sotheby’s will collect New York sales tax at for the total purchase price.
a rate of 8.875% regardless of the ultimate indicates that, in our opinion, the piece is of pick up at our o" site location with you
the Ding type or location, and although of Important Notice Regarding Packing or your shipper directly. Please contact
destination of the goods. If a purchaser
utilizes a freight-forwarder who is the date speciÞ ed, not necessarily made at As a courtesy to purchasers who come to Post Sale Services at +1 212 606 7444 or
the Ding kiln or location. Sotheby’s to pick up property, Sotheby’s USPostSaleServices@sothebys.com to
registered with the Transportation Security
will assist in packing framed paintings. start your collection process.
Administration (“TSA”) to deliver property Pottery Figure of a Horse, Tang Style
Sotheby’s is unable to remove canvases
outside of the United States, no sales tax This inclusion of the word “style” indicates
o" stretchers or to roll works on paper. Design
would be due on this transaction. that, in our opinion, either the piece (i)
Purchasers are advised to contact an inde- Eri Koizumi
while basically of the period indicated,
pendent painting restorer to pack works in Andrew Condron
Where Sotheby’s is Not Required to has undergone signiÞ cant restoration or
Collect Sales Tax Sotheby’s is not required alteration, or (ii) was made as an intentional this manner. Photography
to collect sales tax on property delivered reproduction of an earlier style. John Lam
to states other than those listed above. If Ber Murphy
160 JUNKUNC: CHINESE BUDDHIST SCULPTURE