im not sure but me and my wife have one that we obtained in denver simply becuse we pay taxes on the items we buy at closeout prices at the large department stores,this way we may be able to write off our millage when looking for new items to put in our ebay store,our computer that we purchased for our ebay store,ebay advertising via auction fees,fixed price fees,picture fees.you may want to contact a cpa in your area to find out if this is possible because rules may change from state to state.if so keep all records that are related to your ebay bussiness.