You ARE a business. What you are selling is the videos that you make. Instead of being paid for the videos in money you are paid in products. The value of the products is your business income, regardless of whether you sell them or keep them. There is no minimum amount that makes it a business. If you get paid even a small amount, in money or goods, to make videos, you have a business.
The amount that you should report as income is the "fair market value" (FMV) of the items that you receive. FMV is basically what you could actually sell them for if you did sell them. The list that you select products from, and the shipping document, do not establish the fair market value. If the company that sends the product advertises it for sale, you could use the advertised price as the FMV.
All of the items that you receive are taxable income, no matter how little the value is. There is no minimum amount for a single item or multiple items, that makes it taxable. You have to report all of the income and it is all taxable.
The tax that you will pay on your business income is not a fixed percentage. It's taxed at the same rates as any other income you have, such as from a job. The income tax rate will depend on your filing status and the amount of other income that you have. In addition to regular income tax, you have to pay self-employment tax on your net business income (after subtracting any business expenses). If your net business income is more than $432 you have to pay self-employment tax on your entire net business income, not just the amount over $400 or $432. The self-employment tax rate is approximately 14.13%.
