Just a little information about the buyer's obligation to pay sales tax when he buys and takes delivery of an item in Las Vegas. What tax rate would he pay?

Nevada's 6.85 percent statewide sales tax rate puts it eighth-highest, only a fraction behind California's leading 7.25 percent rate. Counting local sales taxes, Nevadans on the average pay a 7.93 percent rate, 13th highest.

Clark County's state and local combined sales tax rate is 8.1 percent

Good to keep in mind when you are comparing the cost of ebay, Amazon, and other on-line purchases of collectibles with cost of those you may purchase at a chip show or convention table in Las Vegas.

Note that commission you will be charged at an auction held in Las Vegas is in addition to any sales tax you are required to pay the State, County, and City.

Somebody has to pay the sales tax; seller may figure it and collect the tax from you, but in my experience, most do not; they pay the tax themselves (and remit it to the tax authority). But of course over the long haul, their prices have to reflect the added percent they have to send to the tax authorities. This may change if the Feds pass a law that consolidates all sales taxation and requires all buyers to pay the sales tax required by the region they live in (even if the buyer doesn't take delivery from the seller directly).

If you buy new chips from a casino, of course, you pay no sales tax to anyone as you are just exchanging your dollars for a redeemable token that remains the property of the casino. It's an open issue whether a dealer who buys current chips for resale to a collector should charge sales tax on the price he charges. Probably he should, but I'm guessing hardly any of the ChipServices do.