James Mull and his wife cleaned out their house and decided to try to make a few bucks.

They took the items to a local flea market, and that's where their troubles began.

Mull said they were greeted by officers from the Pennsylvania Revenue Department, who told them they needed to get a sales tax license to sell at the flea market if they planned on returning to sell.

"They just said if we were planning on coming back and making a regular thing of it, then we would have to apply for a sales tax license. We clearly weren't, so I disregarded it, " Mull told Target 11 Investigator Rick Earle.

Two months later, Mull received a citation in the mail.

He was accused of selling without a sales tax license. The citation carries a fine of $300 to $1,500.

And Mull wasn't alone. 124 people received similar citations.

"So many of the people out there are just trying to make a few dollars and get rid of stuff. Yeah, why should they have to pay? They bought it and paid taxes. That's my question, " said Mike Oldfield, who's been selling items for years, but never knew about the law.

Target 11 Investigator Rick Earle attempted to speak with revenue investigators handling the cases, but they wouldn't talk to him and referred him to the press office in Harrisburg.

A spokesperson in Harrisburg told Target 11 that James Mull was cited after he failed to respond to a warning notice.

Mull said he never received that warning letter.

So what is the law when it comes to selling at flea markets, yard sales and craft shows?

According to the Revenue Department, if you take items to a flea market or a place where you are competing with other vendors, you need to collect sales tax, unless you are selling non-taxable items like clothing.

And what about yard sales?

If you have an isolated or infrequent sale and you are not in the business of selling, then you don't need a sales tax license.

Like many of the sellers cited, Mull went to court to fight the charges. The state agreed to withdraw the case against him, but Mull is upset about how it was handled.

"Like I told them in there, it's just ludicrous. Everybody I've talked to about this is just floored by it. We had to take a day off work to come here and clear ourselves, " Mull said.

According to the Department of Revenue, of the 124 citations, 105 were withdrawn after the defendants either applied for a sales tax license or proved they were selling non-taxable items.

One defendant was found not guilty and 18 others are scheduled for hearings at later dates.

A spokesperson for the Revenue Department said there is no fee for applying for a sales tax license.

The spokesperson also said that the department will always give people 30 days to apply for a license before issuing a citation.