So, I'm considering doing this as a sole proprietorship and paying Utah sales tax if it sells in Utah, other states would be handled by Ebay. I then plan on reporting this on Schedule C as self-employment in come then paying the 50% left to my friend. Since its merchandise and not a service I should not have to issue a 1099-NEC, right? Does my course of action seem OK? I just don't want to get in trouble with the IRS.
