Okay, please take my response with a grain of salt. On April 16th or so, I called the Patriots to find out what he deal was with the new exchange, and it allowing me to set my own price. The gentlemen I spoke with said they no longer penalizing people for reselling their season tickets, and I could set my own price. I was initially a bit skeptical, and, pondered whether I should risk one of my prized assets. Anyways, I discussed it with my friend (who I split with) and we both agreed to give it a try. We've ALWAYS only resold tickets on the exchange, figuring breaking even with zero risk beat selling them to "friends" of ours.. only to find out they sold them to someone else! Anyways, we listed all the games we knew we couldn't go to (travel, work, family obligations, etc,) at the going rate. I sold most of our tickets within 3-4 days. So, I did some quick googling, and, I think the deal is that companies like ticketmaster and stubhub will be reporting this as income. So, I think the patriots no longer care about the whole secondary market because they'll simply get a slice of it. My understanding (and I'm not a tax professional) is that it's normally just state taxes, as it only gets reported, federally, if you hit 200 total sales, or, 20k. So, I do expect getting a form around tax time.