Citing from https://www.patriotsoftware.com/blog/accounting/price-gougin... > New York's Consumer Protection Law prohibits price gouging during an emergency: What is considered price gouging: 10% or more price increase. When price gouging laws apply: During an emergency. Products or services the law applies to: Necessities.

Say your gross margins on said masks were 50%, you paid $1 per mask and sold them $1.50 plus tax.

Now the same branded masks are $2-3 from the supplier and you cannot legally sell them without losing money.

The market rate for a single N95 mask in the US is approx. $18.