
Selling Sneakers and Trading Cards on eBay: The 28% Collectibles Rate, Schedule C and the eBay Vault
The same card sale can be an investment (capital gain, collectibles taxed at up to 28% long-term) or a business (Schedule C, 15.3% self-employment tax, inventory accounting). Cards traded inside the eBay vault never ship, but every sale is still reported.
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