Individual at the moment, thinking of creating a LLC soon. Multiple transactions. Negative.This is a very tricky area. And it really depends on many factors. But technically a domain name itself is a non tangible 'product'.
But to clear things up- Are you doing this through a business you own? Or as an individual? Also are you talking about a one-off transaction or do you have a number of domains which you sell on a regular basis?
Also are the names associated with a business you run?