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Bike and Part Sales
For bike and part sales you need to make sure you have proper Insurance, and that you are paying the necessary taxes. Generally speaking if your local Salvation Army adds sales tax when they sell used bikes -- your shop needs to as well. If you have a Distributor and are buying new things at wholesale you need to add sales tax because it has never been taxed before. So to recap, everything that is new needs to be taxed, and everything that is used needs to be modeled after your local thrift store.
Selling Parts
New Parts
Selling parts at distributor (aka wholesale) cost is a bad thing. It undercuts local bike shops, violates your distributor agreement, and if you get caught doing it, it only makes it harder for other community bike shops to get distributor accounts.