Good advice from Ryan.... Don't blame the 1099 thing on Paypal; the feds are after tax money, Paypal has no choice in the matter. Given all the full-time commercial sellers on eBay these days it was just a matter of time before this happened, I'm surprised it took this long. And if you as the seller don't want to pay the sellers fee, then you're the scammer. With all this said, it's also important that you document your transactions. Have pics of whatever you're buying/selling, take pics of the package before mailing/after receiving. Make damn sure your selling description is accurate. And sellers, make sure you package properly; when I get a package that's done poorly and stuff has gone missing or is damaged, that's on you. If loading up a flat-rate box with weight, I'd strongly suggest double-boxing it and not being skimpy with shipping tape.