Sales tax for your state is included in the price. There will be an extra charge for shipments to Alaska, Hawaii and Canada. The extra charge will be based on the customers zip code and the carrier selected. We can use UPS or the US Postal Service for Alaska, Hawaii and Canada. Rack Extensions are brand new and sold as is, unless stated otherwise. We use UPS to ship and they do not ship to P.O. Boxes, so please provide a non P.O. Box address. Thank You.