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Sales tax on Ebay sales

Anyone know what the deal is with eBay sales and the IRS? I've not been a seller for some time, but thinking it might be time to become one again.

I think there is a distinction between a "hobbyist" and a "business". Does eBay send a 1099 to the IRS for all sales? And, if you live in a non-sales tax state, like New Hampshire, does this impact the 1099 issue?

Input appreciated.


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