Besides the fact that I just want to punch you hard in the face right now:
There is a difference, at least in Germany, between money you earn as a private person (as well, there are limits on what you have to declare as tax and what you don't have to, like from what point on you have to declare your income, and I doubt a babysitter can make that much) and money a company earns, and selling 30 Touchpads you bought with the intent on reselling is not a private sale but a company like sale, and if you are not a company and don't declare it you are comitting tax fraud, as easy as that. And I think that at least in Germany, these people will get partly busted, because annoyed people who didn't get Touchpads because of them are snitching them out to the tax offices, which is a good thing.