Understanding the Different Levels of Value: It’s Worth What Where and When?
Artifactual History Appraisal
SEPTEMBER 17, 2019
When applicable, sales and/or import tax, commissions and/or premiums are included in this amount.” ( Appraising Art: The Definitive Guide to Appraising the Fine and Decorative Arts , 2013, Appraisers Association of America, page 438.) Sales tax is not included in the calculation of fair market value, although Bidder A may have had to pay it!
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