Yes, use the name of the consignment business for the source of the 1099-NEC. The state section (if any) on the 1099 should be where the income was generated, not your home state.
And, yes, you may need to file a nonresident state income tax return for the net income from the sale. You might check with the state to see if the amount exceeds the minimum to file a state return. Here's a list of State Departments of Revenue.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
