Will I need to pay taxes for rebate money such as Ibotta?

Receiving a refund for a product or service which you have already paid for is not taxable income and is not reported on a tax return.

I will receive a 1099 from PayPal because I have received over $600 this year in rebates through different shopping apps I use so how will I mark it on my taxes that this money received was for a refund for a product purchased?