@Olyken wrote:
Would it be best for me to file as a side business to combine all the items?
If the items were held for personal use, then filing as if they were held for business purposes (such as inventory) would be problematic (if not run afoul of the Code).
Further, even if the items were held for resale, you would have to pay not only income tax on the net gain (federal and, most likely, state) plus state and/or local sales tax. Additionally, you would be subject to self-employment tax on the net profit.
