Get your taxes done using TurboTax

you have to review the criteria the iRS uses to make your own ddeteermination

 

https://www.irs.gov/newsroom/heres-how-to-tell-the-difference-between-a-hobby-and-a-business-for-tax... 

 

 

each sale does not have to be entered separately. and even the use of the 1099-K is more for your convenience.  since detail of those entries is not sent to the iRS you could either skip them by saying you never got them or use just one and combine amounts.