Totally agree! I know the article was from the UK, but a lot of it applies here as well. Tax is tax is tax, regardless of which country you reside (for the most part). If you earn an income, you have to pay tax.

I look at it this way, if you have a regular job and an eBay job, then it's no different to having 2 regular jobs. Unless of course you are just a mum and dad seller selling off stuff to get rid of it. I think once you start buying stuff to sell and make a profit, then it should be declared as income if it's a regular thing.

Most of what I'm selling is stuff I bought a few years back with the intention of making jewellery to sell at the Sunday markets. That never came to pass. I see that as getting rid of personal items. However, the last few weeks I have bought a few things to resell and I see that as a second income (albeit a small one). 

Most of what I bought is to hopefully draw attention to my other stuff while I'm getting rid of it. It (hopefully) won't be a long term thing. Once my original stuff is gone, that will do me selling for awhile I think. I'll still be declaring any income I get from the recently purchased stuff on my tax next year (even though I don't think it will affect my return very much, if at all). I'd rather be told I didn't need to declare it than find out later I should have and cop a penalty of some sort.