sales tax number: The number that a seller uses when they file a sales tax statement with their state.

Second Chance Offer: An offer by a seller to a non-winning bidder to purchase an eBay item after the winning bidder has not paid for the item, or the seller has more than one of the item. A seller can propose a Second Chance Offer when the listing ends, and up to 60 days after the listing ends.

Selling Manager Pro: An eBay selling tool that allows a user to automatically list and relist their items; track inventory; automate payments; monitor shipping status; create bulk item listings; send bulk feedback and e-mails; and create profit and loss reports.

shill bidding: A bidding technique that artificially raises an item’s price to increase the desirability and final price of the item. eBay prohibits shill bidding.

sniping: The fine art of outbidding competition in the very last seconds of an eBay auction without leaving them enough time to place a defensive bid.

spam: Online slang for harassing, offensive, or useless-but-widely-distributed messages or advertisements.

spreadsheet program: A computer program used mainly for accounting, in which figures arranged in the rows and columns of a grid can be manipulated and used in calculations.

SquareTrade: A provider of warranties for consumer appliances and electronics. The company is located online at

state resale license: A license that identifies a seller as being in business. When you want to purchase goods from a wholesaler within your state, you must produce this number (thereby certifying your legitimacy as a seller) so the dealer can sell you the merchandise without charging you sales tax.