I earned $150 on Etsy last year and was wanting to know how to file this on federal and state returns, the Etsy FAQ didn't answer what I needed to know.

I sold patches for my off-road group using an Etsy page, and I earned $150 doing this. How do I report these earnings on my Federal and NC State taxes? I suppose I also need to pay sales tax because I had a couple of sales inside NC. When I originally used it I didn't think I had to do sales or income tax unless I reached over $400 in sales. The FAQ on here or on Etsy didn't exactly answer my question.