If I do choose to sell my DVC membership. Besides the commission to the company selling my DVC will I also have to pay federal or some kind of state taxes since I will be making a profit when I sell it.
In general you might pay tax on the difference between what you paid for it and what you sold it for. The capital gains tax rate is now zero for up to somewhere around $75,000 in capital gains. But this would not apply for state taxes. It is worth asking a CPA, who can give you a real answer.
The official answer is consult your tax advisor. However, what I can say is that when you sell a DVC contract you will receive a 1099 for the sale price net of expenses. That amount will need to be reported on your tax return and your tax advisor can instruct you on the various legal ways to mitigate that amount.