I am more considering buying unbuilt homes and reselling once built and appreciated then repeat.

Using that relationship to get the property under contract for well under market value, only to resell for a profit larger than your sellers commission is not allowed. 

I have been licensed since 1975  I have wholesaled I cant tell you how many properties well over 1000 that's for sure.But you have to define wholesalingMy definition is I buy them close on them  then usually do something to improve them sometimes not and then I resell them.If your definition of wholesaling is to simply make larger fee's than a normal brokerage commission ..

Would I focus on letting them rent the home, or re-sell? 

That way she will get the highest price for her properties.If you want to squeeze a profit out of the widow (it feels creepy even typing that), the legal way is to buy her property and then resell it.  

As long as my intent is to buy, they I can turn right around and resell.

The laws are pretty simple so I'm not seeing what you're getting so confused about and I have no idea what other "solution" would be beneficial to anyone.If you want to earn money assisting a seller in selling their property you need to be licensed to do so in all 50 states.If you want to buy a property then resell it later you do not need to be licensed to do so.

If you plan to just buy and resell it right away, it may be best to use a hard money lender for a temporary line of credit.

Buying a multiplex with reduced rents will affect new buyer's cash flow/profit and is sure to be reflected in the price the RE sells for.I gave out 6 maximum allowed rent increases this year having never given that size rent increase previously.

You can’t avoid the sales tax….that is for resellers who are charging and collecting the sales tax to the end buyer.