Each locality differs in its approach to garage sales. Some require a permit or license; others do not, as long as you stay within the maximum number permitted each year.
It would be worth speaking to the local town clerk or a business attorney to see if there are any issues concerning the amount of money earned and if there's a tipping point that requires more substantial registration.
Your reselling of merchandise also raises some concerns--it's unlikely that the merchants would want to give resellers 90 percent discounts on their merchandise; they'd rather give that to the end-user customers as a means to build a loyal customer base.
Your all-cash/no receipt/no sales tax policy could also run you afoul of the taxing authorities, as you really are treating this like a business. Speak to an accountant to make sure your bases are covered.
Nina L. Kaufman is an award-winning business attorney, author and speaker. For more than 15 years, she has successfully navigated thousands of small businesses through the legal hurdles they face in starting and running their companies. Under her
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