If there is a thread on the new reporting requirement, I did not see it so apologies and point me to it. I assume consignments are not affected by the new requirement.  Not that you avoid paying taxes on profits from consignments. And yes I know this is best addressed to a tax expert but just curious if anyone has thoughts.  So I consign a book and and the winner pays with either PP or Venmo, the consignee is the payee and in no way is the transaction passed to the to the consigno