Fine Art & Works On Paper

Effective: November 23, 2015 Welcome to Turner Auctions + Appraisals' ("Turner," "TAA," "our," "we," or "us") online service that provides auctions on diverse categories of personal property. These Terms and Conditions ("Terms") govern your use of our online auction platform and all related widgets, tools, applications, data, software, and other online services provided by TAA (the "Services"). These Terms, together with our Privacy Policy and any other terms specifically referred to in any of those documents, constitute a legally binding agreement (the "Agreement") between you and TAA in relation to your use of the Services. INTRODUCTION Acceptance of Terms and Conditions Please read these Terms, and our Privacy Policy, very carefully. If you do not agree to any of the provisions set out in those documents, you should not use any of the Services. By accessing or using the Services, registering an account, or by viewing, accessing, uploading, or downloading any information or content from or to the Services, you represent and warrant that you have read and understood the Terms and Privacy Policy and will abide by them. Changes to Terms and Conditions We reserve the right to change, alter, replace, or otherwise modify these Terms at any time. The date of last modification is stated at the beginning of these Terms. It is your responsibility to check this link/page from time to time for updates. When we make any updates to these Terms, we will highlight this fact on our website, www.turneronlineauctions.com.. In addition, if you register an account and these Terms are subsequently changed in any material respect (for example, for security, legal, or regulatory reasons), we will notify you in advance by sending a message to your TAA account and/or an email to the email address that you have provided to us, and the revised Terms will become effective immediately upon such notification. You will have no obligation to continue using the Services following any such notification, but if you do not delete your account as described in these Terms, your continued use of the Services will constitute your acceptance of the revised Terms. Eligibility In order to participate in an auction on the Services, all bidders must: 1) create an account on the Services, 2) be 18 years of age or older, and 3) possess the legal capacity to enter into binding contracts and agreements. Turner, its affiliates, officers, employees, and/or subsidiaries and Sellers may participate in auctions on the Services for themselves or on behalf of a third party. TAA ACCOUNT Creating an Account Anyone who would like to make a bid in an auction ("Bidder") must create an account by registering at www.turneronlineauctions.com.. Each Bidder must provide his or her name, company (if applicable), mailing address, phone number, email address, and a valid credit card number prior to participating in an auction. By participating in an auction, you agree that all account information is correct and complete, and it is your sole responsibility to maintain account information that is current, complete, and accurate. Upon completion of an account, each Bidder will receive an Auction Registration Bidder Number to use when bidding in auctions on the Services. Account Usage You are solely responsible for maintaining the confidentiality and security of your TAA login and account information. If your account login information is lost or stolen, or if you believe that your account has been accessed by unauthorized third parties, you are advised to notify TAA in writing immediately, and should change your password at the earliest possible opportunity. In all cases you are responsible for all activity emanating from your account, whether or not you authorized such activity. We reserve the right to disallow, cancel, remove, or reassign certain usernames and permalinks in appropriate circumstances, as determined by us in our sole discretion, and may, with or without prior notice, suspend, terminate, or delete your account if activities occur on that account which, in our sole discretion, would or might constitute a violation of these Terms or an infringement or violation of the rights of any third party, or of any applicable laws or regulations. Account Deletion You may delete your account anytime using the "Delete Account" feature on your account management page, or contacting info@turneronlineauctions.com. Deleting your account will cause all information and data to be removed from the Services immediately and permanently, and you will not be able to participate in any auction until you create a new account. TAA will respond to any appropriate requests to access, correct, update, or delete your account within a reasonable amount of time and as required by law. TAA may suspend your access to the Services and/or delete your account at any time on its sole discretion. AUCTION DETAILS Terms of an Auction TAA will conduct all auctions conducted on the Services on behalf of the owner(s) of the property ("Seller"). TAA acts only as an auction broker and is not responsible for any acts, descriptions, or representations of any Seller. By bidding in an auction, a Bidder accepts all terms of the auction, including the amount bid, shipping specifications and costs, end time of the auction, and any other details listed on the auction page for a particular item or in these Terms. Item Descriptions, Photographs, and Estimates Each Seller provides TAA with a description of their items that will be part of an auction on the Services. While TAA strives to only provide information that it believes is accurate about items on the Services, TAA undertakes no investigation of the information provided by the Seller and makes no representation or warranty concerning the truth or completeness of the information. TAA is not responsible for any inaccurate descriptions and will not provide any refunds or reductions in price based on any claims or evidence that a description is incorrect, except as otherwise provided by these Terms. Bidders must rely solely on their own investigation and research of any items. All measurements of items are approximate. Photographs are provided solely for Bidders' convenience and do not create representations or warranties of any kind regarding the item in the auction. A range of estimates may be given for an item with either a low and/or high estimate. Estimates are simply an opinion and should not be relied on as a prediction or guarantee of the actual selling price. By placing a bid on an item on the Services, you acknowledge that you understand these Terms and waive any and all claims against TAA and/or Seller relating to item photographs, descriptions, or estimates. Buyer's Premium Fee A 29% "Buyer's Premium" fee will be added to each item sold, based on the final bid amount for the item and prior to the assessment of any taxes. By placing a bid on an item, the Bidder agrees to pay the Buyer's Premium fee in addition to the bid amount. Bidding in an Auction Once you have created an account on the Services, you may place a bid as soon as a lot opens for bidding. TAA reserves the right to establish a reserve or minimum price on any item without having to post or publish notice to auction bidders. The Services use a "soft close," which provides an authentic auction atmosphere. Items will remain open for three minutes after the latest bid. Please note that lots close at various times and days and may be extended at any time upon the sole discretion of TAA and/or the Seller. You are solely responsible for monitoring the closing time for each lot. All bids are final and constitute a binding contract to purchase the item that TAA is offering to sell on the Services for the amount you bid. By placing a bid on an item on the Services, you agree that you have examined the item information and the conditions placed upon this information in these Terms, or have voluntarily chosen not to do so, and will purchase the item if your bid is the highest or only bid. A Bidder is solely responsible for determining the condition, age, authenticity, value, provenance, attribution, or any other determinative factor of an item in an auction. By using the Services you understand that hardware malfunctions, software malfunctions, viruses, and similar technological issues may occur at any time that are beyond the knowledge, scope, and control of Turner, and you agree that TAA is not responsible for any system malfunctions, Internet outages, or other issues that may prevent you from receiving notification emails or placing bids on the Services. TAA reserves the right to reject any bid and/or any Bidder at any time, without notice and for any reason, and at its sole discretion. In the event that your bid is rejected, you will be notified immediately, and your credit card will not be charged. The Seller has the right to make the final bid and TAA has the right to bid on behalf of the Seller. Winning an Auction By submitting a bid in an auction on the Services, you understand that if your bid is the highest, you will win the auction. If you present the highest bid and TAA and/or Seller, accept it, an invoice will be sent to the email address associated with your TAA account within 24 hours following the conclusion of the auction. The invoice will include payment options for the purchase price. If payment is not received within 48 hours of receipt of the invoice, you authorize TAA to charge the total amount due to the credit card on your TAA account. If the credit card associated with your TAA account is invalid or declined for any reason, you agree that you will submit a valid credit card to TAA within 24 hours of the failed transaction. If you do not submit a valid credit card to TAA within the required time, TAA reserves the right to revoke your bid, cancel your account, sell the item to another Bidder, send your unpaid invoice amount to a collections service to obtain the payment, apply Liquidated Damages as explained below, and/or take any other measures that it deems appropriate to enforce your agreement to purchase an item in an auction. TAA will not release or ship any item that a Bidder wins in an auction until it receives full payment of the winning auction price. Declined credit cards may result in a Bidder being banned from participating in future auctions on the Services. Non-paying and/or fraudulent Bidder names may be shared with other auction companies. Taxes and Fees TAA will automatically apply the Buyer's Premium Fee and sales tax to any purchase that you make on the Services. You are solely responsible for all other taxes and fees that may be assessed, including but not limited to fees assessed for wire transfer, credit card charges, shipping, handling, packing, insurance, and storage. Collection of applicable taxes will be in accordance with the laws of the jurisdiction where the purchased property is located, except for sales and use tax. To receive the benefit of any tax exemption, you must supply TAA with a sales tax exemption certificate acceptable in form, scope, and substance prior to the purchase of any items on the Services. Refunds ALL SALES ARE FINAL. No refunds will be issued for any reason once payment is received. Removal and Shipping Once the total purchase price and all applicable taxes and fees are paid to TAA for a purchased item, title will pass to the Bidder and the Bidder assumes full responsibility of all purchased property and all risk of loss and damage to the property. All property must be removed from Turner's premises within five business days after payment is made, and the Bidder is solely responsible for securing a third-party shipper or agent to remove the property from the TAA premises. TAA does not pack, shop, store, or crate items for removal, and is not responsible for any damage that may occur during shipping. Shipping and associated costs are the responsibility of the Bidder. Please refer www.turneronlineauctions.com for a list of third-party shippers, which the buyer may use or not at their sole discretion. TAA will only release purchase property to an agent who furnishes (1) proof of payment in full and (2) an "Agent Release Authorization" form which allows TAA to release items to a third-party supplier for shipping, crating, or packing purposes. The Bidder will lose all right, title, and interest which he/she might otherwise have acquired for any property that is not removed by the Bidder by the fifth day after purchase ("Final Removal Date"). The property will then be reclaimed by the Seller and may be resold or disposed of in any other manner deemed suitable. If property is not removed according to these Terms, TAA may prohibit the Bidder from participating, directly or indirectly, as a bidder in any future sales. Liquidated Damages Failure to pay an invoice in full within 72 hours of receipt of the invoice in accordance with payment terms will subject the Bidder to pay a sum equal to the lesser of: (a) 20% of the invoice price of the item(s) on which the default has occurred, or (b) the full amount of the difference between the original invoice price and the re-sold price, plus any expenses incurred to re-market or re-sell the items. The Bidder shall receive an updated invoice with these new charges once they are assessed, and Bidder will be responsible for paying all open invoices immediately. TAA reserves the right to send all unpaid invoices to a collection's agency for payment retrieval. If a Bidder fails to remove purchased items by the Final Removal Date in accordance with the Terms, the Bidder will be required to pay the full amount of the expenses incurred by the Seller and/or TAA to store and transport items until they are re-sold. If the Bidder has not removed purchased items by the Final Removal Date, the Bidder authorizes TAA to charge these damages to the credit card provided to pay for the purchase items. Changes to Auctions At its sole discretion and without notification, TAA reserves the right to: a) withdraw or sell any property contained in an auction prior to sale; b) temporarily or permanently end an auction prior to or during the stated auction period; and c) extend a stated auction period without notification. If for any reason TAA is unable to deliver any property purchased by a Bidder, Turner's sole liability will be to return all sums paid by the Bidder to TAA regarding that property. DISCLAIMER THE SERVICES AND ALL ITEMS PURCHASED THROUGH THE SERVICES ARE PROVIDED "AS IS," "AS AVAILABLE," AND "WITH ALL FAULTS." WHILE TAA USES REASONABLE ENDEAVOURS TO CORRECT ANY ERRORS OR OMISSIONS IN THE SERVICES AS SOON AS PRACTICABLE ONCE THEY HAVE BEEN BROUGHT TO TURNERS' ATTENTION, TAA MAKES NO PROMISES, GUARANTEES, REPRESENTATIONS, OR WARRANTIES OF ANY KIND WHATSOEVER (EXPRESS OR IMPLIED) REGARDING THE SERVICES OR ANY PART OR PARTS THEREOF, ANY ITEMS AVAILABLE AT AUCTION, OR ANY EXTERNAL SERVICES. TAA DOES NOT WARRANT THAT YOUR USE OF THE SERVICES WILL BE UNINTERRUPTED, TIMELY, SECURE, OR ERROR-FREE, THAT DEFECTS WILL BE CORRECTED, OR THAT THE SERVICES OR ANY PART OR PARTS THEREOF, THE CONTENT, OR THE SERVERS ON WHICH THE SERVICES OPERATE ARE OR WILL BE FREE OF VIRUSES OR OTHER HARMFUL COMPONENTS. TAA DOES NOT WARRANT THAT ANY TRANSMISSION OF CONTENT UPLOADED TO THE SERVICES WILL BE SECURE OR THAT ANY ELEMENTS OF THE SERVICES DESIGNED TO PREVENT UNAUTHORIZED ACCESS, SHARING, OR DOWNLOAD OF CONTENT WILL BE EFFECTIVE IN ANY AND ALL CASES, AND DOES NOT WARRANT THAT YOUR USE OF THE SERVICES IS LAWFUL IN ANY PARTICULAR JURISDICTION. TAA AND ITS SUBSIDIARIES, AFFILIATES, SUCCESSORS, AND ASSIGNS, AND THEIR RESPECTIVE EMPLOYEES, AGENTS, DIRECTORS, OFFICERS, AND SHAREHOLDERS, SPECIFICALLY DISCLAIM ALL OF THE FOREGOING WARRANTIES AND ANY OTHER WARRANTIES NOT EXPRESSLY SET OUT HEREIN TO THE FULLEST EXTENT PERMITTED BY LAW, INCLUDING WITHOUT LIMITATION ANY EXPRESS OR IMPLIED WARRANTIES REGARDING NON-INFRINGEMENT, MERCHANTABILITY, AND FITNESS FOR A PARTICULAR PURPOSE. WHERE THE LAW OF ANY JURISDICTION LIMITS OR PROHIBITS THE DISCLAIMER OF IMPLIED OR OTHER WARRANTIES AS SET OUT ABOVE, THE ABOVE DISCLAIMERS SHALL NOT APPLY TO THE EXTENT THAT THE LAW OF SUCH JURISDICTION APPLIES TO THIS AGREEMENT. LIMITATION OF LIABILITY TAA AND ITS SUBSIDIARIES, AFFILIATES, SUCCESSORS, AND ASSIGNS, AND THEIR RESPECTIVE EMPLOYEES, AGENTS, DIRECTORS, OFFICERS AND SHAREHOLDERS LIABILITY TO YOU IS LIMITED. TO THE MAXIMUM EXTENT PERMITTED BY LAW, IN NO EVENT SHALL TAA BE LIABLE FOR DAMAGES OF ANY KIND (INCLUDING, BUT NOT LIMITED TO, SPECIAL, INCIDENTAL, OR CONSEQUENTIAL DAMAGES, LOST PROFITS, OR LOST DATA, REGARDLESS OF THE FORESEEABILITY OF THOSE DAMAGES) ARISING OUT OF OR IN CONNECTION WITH YOUR USE OF THE SERVICES OR ANY OTHER MATERIALS OR SERVICES PROVIDED TO YOU BY TURNER. THIS LIMITATION SHALL APPLY REGARDLESS OF WHETHER THE DAMAGES ARISE OUT OF BREACH OF CONTRACT, TORT, OR ANY OTHER LEGAL THEORY OR FORM OF ACTION. TAA AND ITS SUBSIDIARIES, AFFILIATES, SUCCESSORS, AND ASSIGNS, AND THEIR RESPECTIVE EMPLOYEES, AGENTS, DIRECTORS, OFFICERS AND SHAREHOLDERS, SHALL HAVE NO LIABILITY FOR: ANY LOSS OR DAMAGE ARISING FROM: YOUR USE OF THE SERVICES, INCLUDING YOUR PURCHASE, REMOVAL, OR OWNERSHIP OF ANY ITEM LISTED ON THE SERVICES. YOUR INABILITY TO ACCESS OR USE THE SERVICES OR ANY PART OR PARTS THEREOF, OR TO ACCESS ANY CONTENT OR ANY EXTERNAL SERVICES VIA THE SERVICES. ANY CHANGES THAT TAA MAY MAKE TO THE SERVICES OR ANY PART THEREOF, OR ANY TEMPORARY OR PERMANENT SUSPENSION OR CESSATION OF ACCESS TO THE SERVICES OR ANY CONTENT IN OR FROM ANY OR ALL TERRITORIES. ANY ACTION TAKEN AGAINST YOU BY THIRD PARTY RIGHTSHOLDERS WITH RESPECT TO ANY ALLEGED INFRINGEMENT OF SUCH THIRD PARTY'S RIGHTS RELATING TO YOUR CONTENT OR YOUR USE OF THE SERVICES, OR ANY ACTION TAKEN AS PART OF AN INVESTIGATION BY TAA OR ANY RELEVANT LAW ENFORCEMENT AUTHORITY REGARDING YOUR USE OF THE SERVICES. ANY ERRORS OR OMISSIONS IN THE SERVICES' TECHNICAL OPERATION, OR FROM ANY INACCURACY OR DEFECT IN ANY ITEMS PURCHASED OR ANY INFORMATION RELATING TO ITEMS PURCHASED. YOUR FAILURE TO PROVIDE TAA WITH ACCURATE OR COMPLETE INFORMATION, OR YOUR FAILURE TO KEEP YOUR ACCOUNT LOGIN INFORMATION SUITABLY CONFIDENTIAL. ANY LOSS OR DAMAGE TO ANY COMPUTER HARDWARE OR SOFTWARE, ANY LOSS OF DATA, OR ANY LOSS OR DAMAGE FROM ANY SECURITY BREACH; AND/OR ANY LOSS OF PROFITS, OR ANY LOSS YOU SUFFER WHICH IS NOT A FORESEEABLE CONSEQUENCE OF TAA BREACHING THESE TERMS. LOSSES ARE FORESEEABLE WHERE THEY COULD BE CONTEMPLATED BY YOU AND TAA AT THE TIME YOU AGREE TO THESE TERMS, AND THEREFORE DO NOT INCLUDE ANY INDIRECT LOSSES, SUCH AS LOSS OF OPPORTUNITY. ANY CLAIM OR CAUSE OF ACTION ARISING OUT OF OR RELATED TO YOUR USE OF THE SERVICES MUST BE NOTIFIED TO TAA AS SOON AS POSSIBLE. APPLICABLE LAW MAY NOT ALLOW THE LIMITATION OR EXCLUSION OF LIABILITY FOR INCIDENTAL OR CONSEQUENTIAL DAMAGES, SO THE ABOVE LIMITATIONS OR EXCLUSIONS MAY NOT APPLY TO YOU. IN SUCH CASES, YOU ACKNOWLEDGE AND AGREE THAT SUCH LIMITATIONS AND EXCLUSIONS REFLECT A REASONABLE AND FAIR ALLOCATION OF RISK BETWEEN YOU AND TAA AND ARE FUNDAMENTAL ELEMENTS OF THE BARGAIN BETWEEN YOU AND TURNER AND THAT TURNER'S LIABILITY WILL BE LIMITED TO THE MAXIMUM EXTENT PERMITTED BY LAW. INDEMNIFICATION You hereby agree to indemnify, defend and hold harmless Turner, its successors, assigns, affiliates, agents, directors, officers, employees, and shareholders from and against any and all claims, obligations, damages, losses, expenses, and costs, including reasonable attorneys' fees, resulting from: Any violation by you of these Terms; Your action or actions regarding items purchased on the Services, both on and off the premises where the items are located, including injuries to persons or property and environmental violations or contamination; or Any activity related to your account, be it by you or by any other person accessing your account with or without your consent. PROHIBITED USES Subject to your strict compliance with these Terms, TAA grants you a limited, personal, non-exclusive, revocable, non-assignable, and non-transferable right and license to use the Services in order to view auctions, place bids, purchase items, and correspond with TAA in a manner that is directly related to use of the Services. The above licenses are conditional upon your strict compliance with these Terms including, without limitation, the following: You must not alter or remove, attempt to alter or remove, any trademark, copyright, or other proprietary or legal notices contained in, or appearing on, the Services. You must not commit or engage in, or encourage, induce, solicit or promote, any conduct that would constitute a criminal offence, give rise to civil liability or otherwise violate any law or regulation. You must not deliberately impersonate any person or entity or otherwise misrepresent your affiliation with a person or entity, for example, by registering an account in the name of another person or company, or making bids in the name of another person. (vi) You must not disrupt, interfere, or create outages to computer networks that directly or indirectly affect the Services; and You must not copy, modify, reproduce, distribute or sell any information or material provided through the Services. You agree to comply with the above conditions, and acknowledge and agree that TAA has the right, in its sole discretion, to terminate your account or take such other action as we see fit if you breach any of the above conditions or any of the other Terms. This may include taking court action and/or reporting offending users to the relevant authorities. MISCELLANEOUS TERMS Export Law Compliance Bidders agree to comply with all state and federal export control and related laws and acknowledge that TAA is not the exporter of any purchased item. Certain items offered for sale at an auction may be prohibited or restricted items. Under state or federal law, such items may not be shipped outside of the state or country. TAA makes no representations or warranty concerning the legality of shipping or exporting items purchased on the Services, and has conducted no investigation to ascertain which items, if any, constitute prohibited or restricted items. It is a Bidder's sole responsibility to ensure that he/she is following all applicable laws with regards to purchasing, shipping, and receiving items on the Services. Prohibition on Collusion By using the Services, Bidders agree they will not participate in any bidding practices with the intent of manipulating or deceiving the bidding or Turner. Any and all forms of collusion between bidders are forbidden. TAA reserves the right to delete a Bidder's account immediately for any reason, including suspecting a Bidder of collusion, deception, providing false information, or any illegal activity. Third Party Websites The Services may provide you with access to third party websites, databases, networks, servers, information, software, programs, systems, directories, applications, products, or services (collectively "External Services"). TAA does not have or maintain any control over External Services and is not and cannot be responsible for their content, operation, or use. By linking or otherwise providing access to any External Services, TAA does not give any representation, warranty, or endorsement, express or implied, with respect to the legality, accuracy, quality, or authenticity of content, information, or services provided by such External Services. External Services may have their own terms of use and/or privacy policy and may have different practices and requirements than those operated by TAA with respect to the Services. You are solely responsible for reviewing any terms of use, privacy policy, or other terms governing your use of these External Services, which you use at your own risk. TAA disclaims any and all responsibility or liability for any harm resulting from your use of External Services, and you hereby irrevocably waive any claim against TAA with respect to the content or operation of any External Services. Assignment to Third Parties TAA may assign its rights and (where permissible by law) its obligations under this Agreement, in whole or in part, to any third party at any time without notice including without limitation, to any person or entity acquiring all or substantially all of the assets or business of Turner. You may not assign this Agreement or the rights and duties hereunder, in whole or in part, to any third party without the prior written consent of Turner. Severability Should one or more provisions of these Terms be found to be unlawful, void, or unenforceable, such provision(s) shall be deemed severable and will not affect the validity and/or enforceability of the remaining provisions of the Terms, which will remain in full force and effect. Entire Agreement These Terms, together with the Privacy Policy, constitute the entire agreement between you and TAA with respect to your use of the Services and supersede any prior agreement between you and Turner. Any modifications to this Agreement must be made in writing. Third Party Rights These Terms are not intended to give rights to anyone except you and Turner. This does not affect our right to transfer our rights or obligations to a third party. Applicable Law and Jurisdiction These Terms shall be construed in accordance with and governed by the laws of the United States and the State of California, without reference to their rules regarding conflicts of law. Disputes ANY DISPUTE, CLAIM, OR CONTROVERSY ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE BREACH, TERMINATION, ENFORCEMENT, INTERPRETATION, OR VALIDITY THEREOF, INCLUDING THE DETERMINATION OF THE SCOPE OR APPLICABILITY OF THIS AGREEMENT TO ARBITRATE, SHALL BE DETERMINED BY ARBITRATION IN SAN FRANCISCO, CALIFORNIA BEFORE ARBITRATOR(S). THE ARBITRATION SHALL BE ADMINISTERED BY JAMS PURSUANT TO ITS COMPREHENSIVE ARBITRATION RULES AND PROCEDURES AND IN ACCORDANCE WITH THE EXPEDITED PROCEDURES IN THOSE RULES OR PURSUANT TO JAMS' STREAMLINED ARBITRATION RULES AND PROCEDURES. JUDGMENT ON THE AWARD MAY BE ENTERED IN ANY COURT HAVING JURISDICTION. THIS CLAUSE SHALL NOT PRECLUDE PARTIES FROM SEEKING PROVISIONAL REMEDIES IN AID OF ARBITRATION FROM A COURT OF APPROPRIATE JURISDICTION. Disclosures The services hereunder are offered by Turner, a California company. More information about TAA is available by contacting info@turneronlineauctions.com. ACKNOWLEDGEMENT BY USING THE SERVICE OR ACCESSING THE SITE, YOU ACKNOWLEDGE THAT YOU HAVE READ THESE TERMS AND CONDITIONS AND AGREE TO BE BOUND BY THEM. Last Amended: September 19th, 2023

If you have not contacted Turner Auctions + Appraisals to arrange payment within 3 days of the time that invoice is sent, we will charge the credit card you used to register for the auction for the amount of your invoice.

Online purchases from Turner Auctions + Appraisals may be subject to sales tax. Please see the following for more details. If you are tax-exempt, you can submit your tax-exempt certificate to prevent the collection of tax. Learn more about tax-exemption.