60/40 is much more common than 70/30. 30% is a pretty small amount for the store to survive on. When stores buy outright they usually mark up at least 2x and some 2.5x and 3x. Be sure to check out both stores well. A store with 60/40 may do a much better job of advertising their store and promoting your goods.
There are 2 tax questions here. Income form consignment sales AND from etsy is part of your gross sales for your business and is reported on your federal schedule C. You deduct expenses and pay income tax on any profit.
Sales tax depends on your state. You only charge sales tax on direct sales to customers in your own state. Check with your state department of revenue for exact details. If you already have a resale number you are already registered with the state to collect sales tax.
Each state has different tax requirements. Your City Hall, Chamber of Commerce or State Department of Revenue (Dept revenue) can help you.
Here are some links to revenue departments in all US states. If one is not updated one of the others might be:
http://www.bcfm.com/links/tax.htm
http://www.taxadmin.org/fta/link/default.html
(Also has info on movement towards a uniform sales tax system.)
http://www.digital-women.com/state-tax.html
This site lists information on "How to start your business in your state."
http://jewelrymakinghq.com/state_busines_startup.htm
This e-book "The Ultimate Guide to Your Profitable Jewelry Booth" by Rena Klingenberg tells how to set up your business selling at craftshows. http://www.jewelry-books.com/jewelry-booth.html