--- title: "Taxes for resellers: 1099-K, sales tax and state rules" description: "The site's main tax pages for resellers: the 1099-K, sales tax on marketplace sales, state rules, IRS answers and where each app keeps its sales report." canonical: https://resellerindex.com/tax/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- # 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](https://resellerindex.com/guides/1099-k-for-resellers/) The 2026 threshold, the years before it, state rules, backup withholding and what the form counts. - [IRS answers for resellers](https://resellerindex.com/tax/irs/) 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](https://resellerindex.com/guides/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](https://resellerindex.com/tax/states/) 48 states and DC so far: marketplace facilitator law and any state 1099-K rule. - [Seller's permits and resale certificates](https://resellerindex.com/tax/sellers-permit/) 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](https://resellerindex.com/guides/sales-reports-for-taxes/) Which report each selling app has, what it includes and where to find it. - [Poshmark sales report](https://resellerindex.com/guides/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](https://resellerindex.com/guides/mercari-sales-report/) The Gross Sales Report, every column Mercari lists, and what its 1099-K includes and leaves out. - [TikTok Shop sales report](https://resellerindex.com/guides/tiktok-shop-sales-report/) The settlement report, the 1099-K's unadjusted gross sales, and why the two don't match. - [Tax Pack](https://resellerindex.com/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. Subscribe: https://resellerindex.com/subscribe/ --- The Reseller Index Researched and drafted with AI assistance from each platform's and carrier's own published pages. A full-time reseller runs The Reseller Index and will edit every newsletter issue once the newsletter starts. Every number links to its source and carries the date we checked it. Spot an error? [Tell us](https://resellerindex.com/corrections/) and we'll fix it in the public corrections log. General information, not tax, legal or financial advice. Not affiliated with or endorsed by eBay, Amazon, Mercari, Poshmark, Depop, Whatnot, Etsy, TikTok Shop, USPS, the IRS or the software companies whose prices we track; their names belong to them. Each page shows the date its own rates were last checked. Sponsored placements are always labeled "Sponsored". © 2026 The Reseller Index. No trackers, no ad cookies.