[ricktmd]

Great information from Bob. I do want to add that having a resale permit is for people running a business selling baseball cards or at least a part time dealer. In California (and likely other states) the last thing you would ever want is an audit from The State Board Of Equalization if you have been buying stuff with a permit for your own collection. The State Board of Equalization is unforgiving and their audits the most comprehensive. They may also share their information with the IRS or Franchise Tax Board. It is better just to pay the tax and the point of sale and factor that into your bidding. While I do agree it gives the dealer with a permit an edge in the bidding process the dealer with the resale permit has to charge/pay tax either at the point of purchase or when they sell the item. So theoretically it evens out in the end if the dealers abide by the sales tax laws