Currently on eBay the tax rules are set that if you make less than 200 sales and less than $19,999.00 in money received you to do get a 1099. On the other hand if you make 198 sales for anything below $2 million you do not get taxed. The trigger for a 1099 is any received money with over 199 sales and the amount of money will be $600.00 for the year. The days of having a few different eBay accounts and not selling over 199 items with no restrictions on the money received will be over in 2022.
Sellers on eBay with let's say ten accounts selling 195 items for $30,000 a year tax free are over. Using ten eBay accounts as a method to avoid taxes would yield a person $300,000 tax free. Using any of these methods you can't write any money off so no deductions.
Let's say as an example someone had ten friends that each had their own eBay account. People could make 195 sales on each for $50,000 or less or more. As long as you do not exceed 199 total sales in a year you'd not be taxed. This is how it has been since 1997 on eBay.
In 2022 the trigger to get a 1099 on any of the following eBay Uber Amazon Etzy and others will be $599.99 in a year. Number of sales no longer matters.
The days of paying people for usage of their eBay account and generating $20,000+ a year tax free will soon be over.