Same thing happens on Amazon.
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Have illegal cash business
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Set up store on Amazon/Target and "Sell" shit for such a ridiculous price that no one would ever really buy it.
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Use your illegal cash to buy giftcards to Amazon/Target
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"Buy" your own product with cash giftcards.
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Don't actually ship anything.
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Amazon/Target will keep 10% or so fee AND they're so nice that they'll give you a 1099 form at the end of the year, making all your income (minus 10% or so) legal.
t. I am a self published author on Amazon and have seen 3rd parties list my paperbacks for 5 figure amounts.