audio_pro, I've never had the opportunity to hear any Accustic Arts gear but have heard good things about their products and they seem to hold their value well on the used market.
Good luck with the sale.
Just to clarify ...
This is 110V version. For 220V buyer, you need to buy a 220v fuse to replace with the 110V fuse in the dac(the process is simple)
Presumably, a 220v/240v country buyer would also need to rewire the transformer internally for 220v/240v (if possible) else buy a step down transformer.
No tax or custom duty for international buyer
Perhaps not on the way out of California but most likely there would be upon entry to the buyer's country (Customs duties and/or GST).