Every card you pull gets a cost. Every card you sell gets a profit.
A free ledger for Whatnot, eBay and card-show sellers. Split a box or break across its pulls, carry that basis to the sale, and see what you actually made after fees.
- Break cost allocator by relative market value
- Whatnot and eBay fees, verified
- Excel kit with live formulas Free during beta
Enter what you paid for a box, case or break spot and what each pull is worth. Pullsheet splits the cost so every card carries its own basis, then sends them to inventory.
| Card or lot | Qty | Market each | Share | Cost basis | Per card | Actions |
|---|---|---|---|---|---|---|
| 47.8% | $241.04 | $241.04 | ||||
| 9.8% | $49.30 | $49.30 | ||||
| 19.6% | $98.61 | $98.61 | ||||
| 15.7% | $78.89 | $13.15 | ||||
| 7.2% | $36.16 | $0.16 | ||||
| Career totals | 229 | $460.00 | 100.0% | $504.00 | of $504.00 | |
Allocated $504.00 of $504.00, to the cent. The pulls are worth $460.00, 91% of what you paid: a paper loss of $44.00 before fees.
Saved in this browser only. Nothing you enter is sent anywhere. Back it up from Export & settings.
How the books work
Basis follows the card
A $480 hobby box with one $220 auto and two hundred base cards should not give every card a $2.18 basis. Split by value, the auto carries most of the cost and the base carries pennies, so selling the auto shows its real profit. When you log or import a sale, Pullsheet copies the card’s basis onto it.
Fees as each platform charges them
Whatnot takes commission on the item price and processing on everything the buyer paid, once per order. eBay charges its final value fee on the total including shipping and sales tax. Imports use the fees in your files; manual sales use fee tables you can edit.
Ready for tax season
The P&L adds up by show, month, platform and box. The tax checks lay out a year in Schedule C order, reconcile a 1099-K, log card-show sales tax and frame the hobby, dealer or collector question. UK sellers get a trading allowance comparison.
Quick calculators
- Break cost allocatorSplit a box, case or spot across the pulls.
- Whatnot fee calculatorCommission by tier and category, plus processing.
- eBay card fee calculator13.25% and 2.35% tiers, store rates, UK sellers.
- Card show sales tax by stateRates, permits and filing for 21 states.
Frequently asked questions
How do I work out the cost basis of cards pulled from a box or break?
There is no IRS rule written for pack pulls. The method most CPAs suggest is relative market value: split what you paid (plus shipping and tax) across the pulls in proportion to what each was worth on the day you pulled it. Pullsheet does that to the cent and also offers an equal split and specific identification.
What are Whatnot seller fees in 2026?
Since 21 September 2026 Whatnot charges a tiered commission that starts at 8% for sports and TCG sellers under $15,000 of sales in four weeks and falls to 6.5% at $500,000+, on the item price only. Payment processing is 2.9% + $0.30 per order on everything the buyer paid, including shipping and tax.
What does eBay charge to sell trading cards?
For sports, non-sport and collectible card game singles, eBay US charges 13.25% of the total sale (price, shipping and sales tax) up to $7,500 and 2.35% above that, plus $0.30 per order ($0.40 if the order is over $10). Basic store subscribers pay 12.35% up to $2,500.
Will I get a 1099-K from Whatnot or eBay?
Federally, only if you received more than $20,000 and more than 200 transactions through the platform in the year; the One Big Beautiful Bill Act restored that threshold retroactively. Some states, such as Massachusetts ($600) and Illinois (over $1,000 and 4 transactions), ask for lower ones. Your income is taxable either way.
Do I have to collect sales tax at a card show?
Usually yes. Trading cards are taxable goods in every state Pullsheet covers, and most states require a seller’s permit or a temporary event registration before you sell. The rate is the one at the show venue, state plus local. See the state pages for the permit and filing rules.
Are card-for-card trades taxable?
For income tax, the IRS treats bartering as a sale: the fair market value of what you receive counts as income (IRS Topic 420). Many states also tax a trade as a sale at fair market value. Pullsheet logs the trade value as proceeds and can add the card you received to inventory at that value.
Where is my ledger stored?
Only in your browser on this device. Nothing you type or import is uploaded. Download a JSON backup or the Excel workbook from Export & settings to keep a copy or move to another device.
Guides for card sellers
- Card break cost basis: boxes, breaks and packs
How to set card break cost basis: split a box, case or break spot across your pulls by market value, what counts as cost, and how basis moves to each sale.
- Whatnot fees explained: commission, processing
Whatnot fees for sellers as of October 2026: 8% to 6.5% tiered commission on cards, 2.9% + $0.30 processing, the $1,500 singles promo and worked examples.
- Whatnot taxes 2026: what card sellers owe
Whatnot taxes for card sellers: income tax on profit, the $20,000 and 200-sale 1099-K test, who collects sales tax, deductible costs and records to keep.
- 1099-K threshold 2026: $20k and 200 transactions
The 1099-K threshold for 2026 is back to $20,000 and 200 transactions. State thresholds, eBay and Venmo forms, and how to reconcile Box 1a to your profit.
- eBay trading card fees 2026: rates and examples
eBay trading card fees as of October 2026: 13.25% up to $7,500 (12.35% with a store), $0.30/$0.40 per order, why sales tax is in the fee base.
- Hobby vs business card selling: the IRS factors
Hobby vs business card selling: the nine IRS profit-motive factors, the 3-of-5-years test, hobby income, dealer inventory and the 28% collectibles rate.
- Card show sales tax for vendors: permits, rates
Card show sales tax for vendors: register before you sell, charge the venue's rate, price tax-included correctly and use resale certificates. 21 states.
- Trading card trades taxes: recording a trade
Trading card trades taxes: why the IRS counts the value you receive in a card-for-card trade, how to work out the gain, and how show states tax trades.
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