It is a grey area, but there is a difference between selling occasional personal items on eBay and selling for profit.
BBC: NEWS | Business | When does eBay selling become taxable?
Occasional sellers of personal items do not need to pay tax.
BBC: Tax form
And with Best Buy and other big boxes dominating the large items, RadioShack is left as little more than an occasional destination for batteries and power adapters.
FORBES: Magazine Article
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