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I never had a separate account, but I guess if you're going to be hard core (ie, do it as a business instead of reduce clutter) you should probably have one for tax purposes. Yep. You'll need a scale -- try your local goodwill. I disagree with Amy though. I always round up a bit and I always list a flat shipping rate. Why? Because everybody else is making money on shipping (or at least covering their ACTUAL shipping costs including packing supplies.) So, if you have a higher starting bid you'll be less competitive. JMHO.

Here's how I calculate shipping: 1) Weigh. 2) Round to next pound or two pounds on bigger items. 3) Go to USPS.com and find ship rate to zip 90210. 4) Round to next dollar. Shipping is much more expensive than it seems like it "should" be. Almost everybody I know (including me) under-estimated shipping charges in the beginning . . . .