Guides for eBay resellers.

General information, not tax advice. Read the disclaimer at the bottom of this page.

• Form 1099-K for eBay Sellers: Thresholds and Records

  What the IRS says Form 1099-K reports, the federal threshold, states with lower thresholds, personal items sold at a loss, and records sellers keep.

• State Sales Tax for Resellers: Resale Certificates

  Resale certificates, refunds of sales tax paid on inventory, how eBay says it handles sales tax, and a state reference table. General information only.

• Cost of Goods Sold for Resellers: A Plain Guide

  An overview of cost of goods sold for resellers: what counts in cost, inventory methods, receipts, and per-item records. General information only.

• Schedule C for eBay Resellers: Where Items Appear

  Where common eBay reseller items appear on Schedule C: gross receipts, returns, cost of goods sold, expenses, and what the IRS says on hobby versus business.

• Splitting a Receipt Across Items: Lots and Pallets

  How resellers allocate one purchase across many items: equal split versus estimated value, an example with sample numbers, and per-item profit.

• IRS Standard Mileage Rates for Sourcing Trips: 2025, 2026

  IRS standard mileage rates for 2025 and 2026, what the IRS says about business driving, and the mileage records it describes. General information only.

• eBay Shipping for Resellers: Services and Packaging

  How eBay resellers choose between USPS Ground Advantage, Priority Mail, and Media Mail, what drives the price, packaging rules, and handling time.

• Media Mail for Books and Records: eBay Shipping Rules

  What the USPS Domestic Mail Manual lists as eligible for Media Mail, what is not, the inspection rule, and how to pack books, records, and discs.

• Shipping Trading Cards: eBay Standard Envelope Limits

  What eBay says about the Standard Envelope for trading cards: the price cap, eligible categories, and what to do for cards that sell above it.

• Shipping Fragile Items and Glassware on eBay

  The USPS packaging requirements for fragile contents, the triple-packaging rule for glass that holds liquid, Fragile markings, and how box size affects price.

• Shipping Shoes and Heavy Items: Dimensional Weight

  How USPS measures size for cubic pricing, when dimensional weight applies, the size thresholds that add fees, and a worked example for a boxed pair of shoes.

• Shipping Supplies Guide for eBay Resellers

  A guide to boxes, mailers, and packing materials commonly used by eBay resellers, with tips on what fits what.

• eBay Listing Checklist: Photos, Pricing, Fees and Shipping

  A practical eBay listing checklist covering photos, sold comps, titles, item specifics, cost, fees, shipping, and final review.

• Goodwill Outlets and Bins by City: How They Work

  How Goodwill outlets and bins work, including pricing by the pound, and what Goodwill and resellers say about outlets in New York, Houston, and Seattle.

• eBay Reseller Glossary: Fees, Profit, COGS and More

  Plain-English definitions for eBay selling, sold comps, COGS, sell-through rate, lots, shipping, inventory, and reseller profit.