Taxes for resellers
What the IRS, the states and the selling apps say about the taxes on resale income: the 1099-K, sales tax on marketplace orders, state registration rules and the reports you need at year end. Each page quotes the official source and links to it.
General information, not tax advice. Rules depend on your situation; check with a tax professional before you file.
Federal income tax
From IRS publications, form instructions and notices, quoted with the source.
- 1099-K for resellers
The 2026 threshold, the years before it, state rules, backup withholding and what the form counts.
- IRS answers for resellers
Records, cost of goods, hobby or business, mileage, selling personal items at a loss.
Sales tax
Who collects sales tax on a marketplace sale, what it does to your fees, and what each state requires.
- eBay fees on sales tax
Why the fee is charged on the tax the buyer pays, and what it costs per sale.
- State rules: marketplace sales tax and 1099-K
48 states and DC so far: marketplace facilitator law and any state 1099-K rule.
- Seller's permits and resale certificates
Whether marketplace-only sellers must register, and how resale certificates work.
Your numbers at tax time
Where each platform keeps the report you need, and what to do with it.
- Sales reports for taxes
Which report each selling app has, what it includes and where to find it.
- Poshmark sales report
Where the CSV is, the columns Poshmark describes, and its 1099-K rules beside each state's own figure.
- Mercari sales report
The Gross Sales Report, every column Mercari lists, and what its 1099-K includes and leaves out.
- TikTok Shop sales report
The settlement report, the 1099-K's unadjusted gross sales, and why the two don't match.
- Tax Pack
A planned tool that would total your sales reports in your browser ($29 if we build it). Tell us if you'd pay.
Free 1-page Reseller Cheat Sheet: fees on 8 platforms, Media Mail and stamp prices
What each platform takes from a $10, $25 and $50 sale, Media Mail 1-10 lb, Ground Advantage to Zones 1, 5 and 8, and the Forever stamp, on one printable page. The link appears as soon as you sign up.