Did you sell these for what you paid for them, or at a profit? If you didn't make any profit, these sales do not need to be reported. If you did make money on these sales, then you have income to report on both your federal and MA tax returns. (The federal limit is for Stubhub's requirement to provide a 1099-K, not for you to report.)
You are required to report all income. In TurboTax, you enter as "Other Income".
