Our local shop raised their take from 20 to 30 percent. I think that's too high, but 25 seems reasonable. I don't think he should charge you on the tax. The last consignment I had was charged on the sale net of the sales tax, i.e. the selling price. If you have a written agreement, though (and you really should have one to protect yourself) it might have specified that the consignment is calculated on the gross. So I would check.
Without an agreement, you would be exposed to loss if there was a fire, theft, or damage. The law on bailments can be tricky. You want to know what happens in any reasonably likely scenario.
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