srailkb: You explained it much better in the above post that I did - that's what I was getting at, but I was too vague. I just made the off the cuff remark to say if there's a certain level of selling over a period of time then you just might be a dealer, but didn't clarify it.
I pay the devil his due - taxes, self-employment taxes, etc. If you keep receipts and track of everything it's not too complicated. If you keep the business in your name, have no employees other than yourself, don't make a LLC, etc. then it's much easier as well. Complications vary from state to state. I now understand why so many dealers hail from New Hampshire.
Sidenote about the 1099K from Paypal - it includes all the shipping you charge as part of the gross amount collected. You might think you only sold $18,000 in sales, but if you charged another $2000 in shipping or more then you'll hit that $20,000 threshold. Overseas shipping adds up quick.
To stay on topic - Silver lining, one can pay less taxes with the new higher
ebay fees.