Self employed

Yes, it is income for tax purposes both federal and likely state.  Since the amount is low and if you have no other self employment income like this, you could consider this a hobby.  See the steps to entry below.

Other Miscellaneous Income:

Go to the Wages and Income  section of TurboTax

1. Scroll to  Less Common Income > Select  Miscellaneous Income, 1099-A, 1099-C
2. Select Other reportable Income > Enter a description (----) and the amount