See the list of proper exemption forms below. Sales Tax rates will be calculated based on the location of the item, not the location of the purchaser, so please fill out the appropriate form from the state where the item is located. In order to properly claim exemption, you must provide a completed exemption form after you receive your auction invoice. To accurately provide an updated invoice, we ask that you provide the completed form to us before you make your payment. You can fax it to 402-721-4583 or email it to auction@delpeterson.com.