That's the big question though, how to handle the resale exemptions. And the exemptions for parts/raw materials that will be modified and used to make items that will then be sold, and the tooling, and potentially capital equipment, all exempt in Mass where I live.
As things were, a resale certificate had to be filed with a seller yearly.
But that's complicated by the resale number also being what gives a seller the right to collect sales tax.
So is Ebay the one collecting the tax? making them no longer "just a venue" or are they passing it along to the sellers who may not legally be able to collect it, and wihthout a resale number might have no way to pay it to the state. (Mass requires electronic filing and payment (Pretty sure, at least they did)
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