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Thank you for the clarification Henry. Indeed I was speculating on the nature of the service based on the wording of the service description in the trademark application and now that the new details have been released, we have a much better understanding about payboo. Very interesting concept indeed although I believe the trademark service description is a little misleading.

They are trying to shift the seller from being B&H to individual consumers who can more frequently be exempt from collecting sales tax.

This makes sense. Sales tax is not owed on re-sales of purchases on which sales tax had already been paid. So clearly this is a plot to get consumers to re-sell their products to other consumers.