You will need to file the Schedule C to report any income received, including whatever 1099-MISC you receive. You can deduct the website fees, $100 starter fee and any other related expenses as business expenses on that Schedule C. And you do not have to keep an inventory to file a Schedule C. When you get to the question about inventory, just answer NO. This article should be helpful to you - Beginner's Tax Guide for the Self-Employed
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