Legal Question in Technology Law in Arizona

Re: building an online shopping mall

All laws which apply offline apply online. There is a current mortatorium on taxes on the net, although the "big boys" have begun charging state sales tax based upon the rates and systems in effect in the state in which the buyer resides. They can see the handwriting concerning sales taxes, and are not going to get caught owing back taxes.

Import/export licenses are required for those kinds of transactions. The manufacturer/shipper is the one require to have the appropriate license, and if you are not the shipper than the requirement falls upon your supplier.