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Price of re-sales of item is the basic item price less tax, and price of re-purchase of item is the highest price among the basic price and the sales price.
For example, when the basic price of an item is 1,000 Gold, and the tax rate is 10%, the sales profit of the item is 900 Gold. In such a case, since the basic price of the item is higher, the price of re-purchase is the basic price of the item, 1,000 Gold.
However, when the basic price of an item is 1,000 Gold, and the tax rate is -10%, the sales profit of the item is 1,100 Gold. In such a case, since the sales price of the item is higher than the basic price, the price of re-purchase is 1,100 Gold.
Read up... Doesn't make sense that you make money off Jangan buying and selling unless it's -20% LOL!