It sounds as though you were engaging in this in order to earn a profit, which makes it 1099-MISC independent contractor work, and you will pay income tax plus a small amount of what's called self-employment tax. Self-employment tax is social security and medicare tax ordinarily deducted form W-2 wages. You will file this as self-employment income on Schedule C or C-EZ, depending on whether you have any expenses to take against this income.
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