I have items in 2 shops here in town. One is a non-profit and one is a 'regular' boutique. Both do a 75/25 split. Or, let her know what your base price is and she can mark up to what she thinks they will sell for. This also allows her to do specials, discount, 2fers, or add them to other items. But, no matter what you settle on, have her handle the sales tax side of it. And, no matter how good a friend she is, make an invoice and have the arrangement written down. This saves problems down the road. If you are a bit uncomfortable with that, tell her it is because you can never remember anything so it is to help yourself out! Have fun and good selling!