The sales reported from your business would be reported as self-employment income and reported on Schedule C Profit or Loss From Business. Or you may establish a business entity to report that income and expense.
The sale of personal items is reported on Schedule D / Form 8949.
IRS Publication 525, page 36, states:
Sale of personal items
If you sold an item you owned for personal use, such as a car, refrigerator, furniture, stereo, jewelry, or silverware, your gain is taxable as a capital gain. Report it as explained in the Instructions for Schedule D (Form 1040). You can't deduct a loss.
A spreadsheet would track date of purchase, date of sale, purchase price, selling price, shipping costs and selling expenses and would identify personal items sold for gain versus personal items sold for loss.
Schedule D / Form 8949 will allow you to report expenses related to sales such as shipping fees and Ebay fees.
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