About Pullsheet

Pullsheet is a free ledger for people who sell trading cards part time: sports, Pokémon and other TCG singles on Whatnot, eBay and at weekend card shows. It exists because the hardest number in card selling is the one nobody records, what each card cost, and every profit, tax and 1099-K question depends on it.

How the numbers are worked out

• Cost basis. The allocator splits what you paid for a box, case or break spot (plus shipping, tax and fees) across the pulls by relative market value, an equal split or figures you assign. Amounts are integer cents and the lines always add back to the total.
• Fees. Imported Whatnot Weekly Orders Reports and eBay Transaction reports carry the fees the platform actually charged, and Pullsheet uses those. For manual sales and files without fees, it estimates from editable fee tables: Whatnot commission on the item price and processing on everything the buyer paid; eBay's final value fee on the total including shipping and sales tax, with the per-order fee once per order.
• Profit. Sale price + trade value + shipping charged − fees − postage − the card's basis − expenses. Sales tax is treated as a pass-through.
• Cost of goods sold. Recorded per sale, and cross-checked each year against beginning inventory + purchases − ending inventory.

Sources and when they were checked

Fee tables were read from Whatnot's and eBay's own help pages on 2026-10-17. Card-show rules for 21 states were read from each state revenue agency on 2026-10-17. Federal and UK tax rules come from irs.gov, the U.S. Code and Code of Federal Regulations, gov.uk and legislation.gov.uk, checked on 2026-10-17. Whatnot's and eBay's US card fees, the federal 1099-K threshold and HMRC's platform reporting limits were re-checked on 25 October 2026. Every guide and state page lists its sources.

Where a source could not be read directly or a point is not settled, the page says so: for example, whether trading cards count as "collectibles" for the 28% rate (the statute does not name them), the 2026 thresholds Maryland and Virginia will apply to 1099-Ks, and states whose sites blocked direct reading.

Limits

Pullsheet is a record-keeping tool with calculators and checklists. It is not tax, legal or accounting advice, and it cannot know your full situation. Rules and platform fees change; the dates above say when they were last checked. For a filing decision, take the Excel export to an enrolled agent, CPA or (in the UK) an accountant.

Pullsheet is independent. Whatnot, eBay and other names are trademarks of their owners and are used only to describe what the tool works with.

Your data

Your ledger stays in your browser. See privacy for the details.

Contact

Join the beta list on any page and reply to any email from us; replies reach the people who build Pullsheet.