3.1 All prices stated are EX works the Company's offices in ______ [Address]. Prices do not include transportation costs which shall be borne by “Distributor”. Prices do not include federal, state or local taxes applicable to the products sold under this Agreement. An amount equal to the appropriate taxes will be added to the invoice by the " Company " where the " Company " has the legal obligation to collect such taxes. Distributor shall pay such amount to the " Company " unless Distributor provides “Company” with a valid tax exemption certificate authorized by the appropriate taxing authority.