Even if I were to file an appeal, part of the documentation required to get a refund for sales tax paid if the reason is “purchased for resale”, is proof that you sold the item and collected sales tax.

Um – most of my sales are not to other PA residents, so I would never be able to provide that AND that requirement is contrary to how it works when you normally present a resale certificate to a vendor: i.e. you never pay the tax in the first place.

Until the whole sales tax mess is worked out, the states will not realize its full potential, because what they are gaining in sales tax from out-of-state sellers will be partially offset by loss of income taxes paid by sellers who see their revenue decrease. Even though I’m a small seller, I do report my income from online sales to both the state and feds.

I have always collected and remitted sales tax for sales to other PA residents, which I realize many small sellers don’t, but they are breaking the law. I’m an accountant by day-job and have always handled sales and use tax at the companies I’ve worked for, so I don’t find dealing with it as daunting as many would.

Big online selling venues who choose to be Marketplace Facilitators (which means they act as a middle man by having the payments made to them instead of directly to the seller) need to work out a system for accepting resale exemption certificates ASAP, and the states need to amend any of their own laws that throw up legal roadblocks to the selling venues doing this.