Skyrim: How to Sell Stolen Items

The primary way players can sell stolen items in Skyrim is by doing business with Fences. A Fence is a Thieves Guild member who, unlike ordinary traders and merchants, will readily buy contraband from the player. However, the drawback is that the guild will take a cut from the earnings, meaning the player will lose a small percentage of the profit. In the beginning, Fences will only carry 1,000 gold, but as players perform small jobs and quests for the guild, their buying power for stolen goods grows.

Source: Screenrant