It really depends on what you are selling. If you are selling used household articles (if the shoes are "gently used" for example) you've used in the past, you may qualify for "occasional garage or yard sale" treatment. According to the IRS, if your online auction sales are the Internet equivalent of an occasional garage or yard sale, you generally do not have to report income from those sales.
Assuming that you originally bought the used items for more money than you are selling them for, you don't have to report the income received from the eBay sale. For example, if you sell a bicycle that you paid $500 for two years ago for $350 on eBay, you usually don't have to notify the IRS—and you can't claim a loss on it.
If you are buying and selling shoes, that would be a gig or small business activity, then you would report the aggregate of the sales, so the total amount of sales as income then you would report your cost of goods, which would include what you paid for the product as expenses to arrive at a net taxable income or net profit.
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