Heritage used to collect taxes in Texas, New York, and California because they have offices in those locations.
Looking at the rules from their National 2014 auction Rule 25 states that
"Lots delivered to you, or your representative in the States of Texas, California, New York or other states where the auction may be held, are subject to all applicable state and local taxes...."
However in their May 2015 Auction Rule 25 has been changed to
"Lots delivered to you, or your representative are subject to all applicable state and local taxes....
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