Thank you for your recent reply, it was appreciated. I called NY State UI office concerning selling on ebay, etsy etc. and what I was told was “as long as it is NOT a business it does not affect your UI.” I explained that the items were of a personal nature like garage sale items. Also, PayPal has information concerning tax reports, the article you attached to my response stated that they were not making the tax reports until 2011 for 2012, at least that’s for now. Thanks again.