Bob, I believe the following section of the Texas statute confirms my earlier opinion:
</font><font color="blue" class="small">( § 151.304. Occasional Sales
(a) An occasional sale of a taxable item and the storage, use, or consumption of a taxable item the sale or transfer of which to a consumer is made by an occasional sale are exempted from the taxes imposed by this chapter.
(b) In this section, "occasional sale" means:
(1) one or two sales of taxable items, other than an amusement service, at retail during a 12-month period by a person who does not habitually engage, or hold himself out as engaging, in the business of selling taxable items at retail;
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It would appear (to me at least) from reading further into Chapter 151 that if a person sells more than two a year, sales tax might have to be collected. /forums/images/graemlins/laugh.gif