According to ATF, selling a gun for profit technically puts you in the "selling guns for a living" catagory, ie Dealer, for which you need an FFL. It's rare, but people have been arrested and imprisoned for "dealing without a license" for flipping guns without an FFL.
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"I personally think that America's interests would be well served if after or at the time these clowns begin their revolting little hate crime the local police come in and cart them off on some trumped up charges or other. It is necessary in my opinion that America makes an example of them to the world."
--Strange Famous, advocating the use of falsified charges in order to shut people up.
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