I haven’t sold anything for awhile but when I placed an ad in classifieds, I had to link my PayPal account to Audiogon and register as a PayPal Merchant. And PayPal is now referring to me as a merchant.
The Paypal document refers to sales tax with respect to retailers and what is required from them per law per the Nexus crriteria If you are selling your own used gear this doesn’t apply unless you set yourself up as a company
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