Tanner

is a NPC with specific Merchant Types of Inventory for sale. These NPCs all use the Inventory for sale.
 * The Inventory items for sale are: Bone Needle, Chunk of Coal, Creosote, Curing Salt, Loom Shuttle, Rawhide Mallet, Tanning Recipes related to Leather, Sickle, Skinning Knife, Tailoring Scissors, Tanning Knife and Wax.
 * The 2 NPCs have the same exact inventory.
 * All of the above items can be found on the Tailor NPCs as well as all of the Tanning Dye recipes.

Trivia

 * There are only 2 NPCs with the Merchant Type Inventory for sale.
 * 1 NPC has the title "Tanner".
 * 1 NPC has the title "Tailor".
 * The 2 NPCs are found in buildings with the Tailoring symbol on a sign, on the building.
 * The above information is current, as of Release 104.