I just finished a stint dealing with Morris Costumes as an Ebay reseller. I only did it for 2 years. The first year I bought what I thought would sell, had it shipped to my house, and then listed it and sold it. Last year, I listed larger props and had them shipped directly from Morris to my customers. Last year went much smoother as I didn't have to deal with the boxing/shipping side of it. When all was said and done, taxes took half of my profits so I closed my doors. Setting up an account and getting the required licenses and permits is not worth the savings you get as a wholesaler. You have to file a tax stTemrnt with your state every month in my state whether you sell anything or not. Morris was greY to deal with and their shipping prices were fair IMO.