If the income is part of what you would consider a re-sale business, you would put the income down as part of the business taxes (which would include deductions for expenses like booth rental fees, etc.) If it's not a business and you consider it a hobby, it could be hobby income. It also depends on how much the income is and whether there are records of it. If it's a small amount and there is no paper trail, you may choose not to report it all. Most people probably wouldn't.
