Exchange

About using external web based Barter sites --

For tax purposes, barter is treated like ordinary sales, and its value must be reported. The barter exchanges record all transactions and report them to the Internal Revenue Service.

Of course, informal bartering among small companies and independent contractors has gone on for decades, and some report the revenue and pay taxes, while others prefer to operate within the underground economy.

From: http://www.nytimes.com/2008/11/13/business/smallbusiness/13BARTER.html?_r=1&scp=1&sq=u-exchange&st=cse

See: http://www.u-exchange.com/home

For an introduction to all you would ever want to know about bartering see: http://www.u-exchange.com/barter101