IANAL, but from a practical standponit, I imagine if a WoW dealer both buys and sells WoW gold for a fiat currency, the government would want them to be equally

IANAL, but from a practical standponit, I imagine if a WoW dealer both buys and sells WoW gold for a fiat currency, the government would want them to be equally as liable since that would also be an excellent way to launder or otherwise transfer money without oversight. The same would be true for any bi-directional virtual curency, really. Since Blizzard does this in Diablo 3, I wonder if they've gone through this process.