Thought it was sold at no reserve.
B-J site shows Sold @ $79,200, which I presume includes the buyer's premium.
I'd bet Craig has a work-around so he's not paying out anything...
IIRC, if the seller buys back, he still pays whatever fees B-J can assign to the deal.
Good question on sales tax, I frankly don't know.
I would think if he hasn't been paid, then there's technically no actual sale.