Cashapp

I pick up trashed items from job like lotions and fragrances. I resale those to family and close friends.  Most of them only have access to cashapp and that's how they pay me. Is it $600 per transaction or $600 or more for the entire year that I would need to pay taxes? If I have to pay taxes, what form do I need and do I need a tax ID number for the items that I sell?