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It was not my primary source of income, as I was not able to get them regularly enough to make that feasible. I did try to get them regularly though.  In 2021, I had about 10 transactions, selling around 90 boxes/packs of sports cards (total).  I only had a handful of transactions where I sold Pokemon cards.

 

If I lump sports and Pokemon cards together (even though Pokemon is also a game rather just collectible sports card), I probably had about 14 interactions where I sold around 100 boxes/packs of cards.

 

Perhaps collectibles is the way to go, as my intent with the ones I could not sell was to keep for me son and I or sell for a profit sometime down the road when they hopefully went up in value.

 

Edit: If one were audited, and made a mistake, which would be seen "better?"  Or, which mistake is the less of the evils?  To claim the income as a business but IRS determines its an investment, or the other way?