There are many sales on eBay daily but many of them will not be subject to income tax. It is important to note that many of them are. Many times, you may have to get rid of household articles around the house and you can qualify for the garage or yard sale treatment. With the IRS, the online auction sale will be the equivalent of a yard or garage sale that you will have occasionally. The operation of that would not necessarily require the seller to report the income from those sales. This book will cover some of the areas of tax law that will apply to the sale of items on the eBay platform.