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Accepting paypal, any amount over $600, I have to pay tax on it in Taxachusetts,,sorry . typo, Massachusetts .Ebay or not.
It's not all just about ebay...paypal too. They are required by some states to report any $$ over a certain amount. Then after that certain amount you get a 1099 that you have to report and pay taxes on. Just for selling anything and accepting paypal .
I remember helping my mom set up at the drive inn on the week end mornings selling garage sale junk with others as well, by midmorning the police staff in pairs would walk around taking note of what you were selling and how much you sold and based on that would collect the city's tax right then, I know this has nothing to do with ebay just a memory I have of city politics of taxing a item many times over and collecting it before you left in cash.......