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Is he required to charge sales tax now?

So i was looking threw the classifieds on our local news web site, and I found a guy who is selling a lot of furniture, I really like one of the sectionals. I called him and asked to see it and I asked why he had so many ads up, he said that he was going to open up a furniture store but things got really tough fro him so he wasn't able to open the store but he had already bought the inventory. Anyway my question is can he charge me sales tax on something he is selling, it is not being sold threw any type of business? Here is the link if you want to take a look at it http://www.ksl.com/index.php?nid=218&ad=5936423&cat=43&lpid=11 Thank you.

Public Comments

1. See my answer in your other question.
2. Yes he SHOULD charge sales tax, but he SHOULD be reporting the sale to the Govt. It doesn't matter if he doesn't have a store or not, it is still going to be a sale. Yeah I know no one reports yard sales or lemonade stands or stuff like that, but we are talking about a much bigger thing.