Yes, I agree. These are items you did not go out and purchase for your own use, then got tired of and sold, they were obtained for a business purpose, to review.
It's even better to report this all on one schedule C (one business return) since then you can easily remove the double reporting of income.
So say you get that 100 from amazon, then sell and get 50 from Vine.
You can enter the Amazon-NEC as income and then record that same dollar amount as product cost.
100 income, 100 product cost = zero income.
Then, when you do sell and get 50 from Vine, it's income.
100-100+50=50 income
You might have other costs, such as part of your internet service and the some office supplies.
I would recognize the product expense right off, since the value of the product was an immediate cost to perform the review if you are paid at the same time the product is sent.
Then I would recognize the income when the item sold.
Just as a note, you do want to have a strategy in case the IRS were to ask. If you make a little profit, that's fine. If you show a loss, the IRS will want to know why you continue to do it. If a constant loss, the IRS might say it's a hobby.
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