I am sure each state is different. But generally speaking, I don't think they want to do the paperwork for a one time thing. If you were going into business to do this, then yes you would need to file for a sales license. The license is to collect and remit sales tax. In terms of income, you just add it to your gross income. You can always do a quick check to the state website, secretary of state, to find particulars.
Annette
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