Hi-
If you are reporting the income you received for the sale of the items as a business, (Sole proprietors include their business income on a Schedule C on their personal tax return), then yes you can write off the necessary expenses. Please see the links below for additional information.
https://turbotax.intuit.com/tax-tools/calculators/self-employed/
https://www.irs.gov/pub/irs-pdf/p334.pdf
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