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Online garage sales are not taxable unless you sold the items at a gain

Link: 
https://www.irs.gov/businesses/small-businesses-self-employed/tax-tips-for-online-auction-sellers


There are new Massachusetts reporting requirements for third party settlement organizations – Form 1099-K, here is a link to the website:

https://www.mass.gov/service-details/new-massachusetts-reporting-requirements-for-third-party-settle... 

Text in question: "Beginning with Forms 1099-K filed for the 2017 calendar year, third party settlement organizations (“TPSOs”) must report the gross amount paid in settlement to a payee with a Massachusetts address when the gross amount paid in settlement in a calendar year is $600 or greater and is subject to taxation under G.L. c. 62, regardless of the number of transactions between the TPSO and the payee."