# Pullsheet

> Free card seller ledger: split box and break costs across your pulls, track Whatnot, eBay and card-show profit after fees, and export an Excel kit.

- Pullsheet is a free, browser-based ledger for part-time trading-card sellers (sports, Pokémon, TCG) on Whatnot, eBay and at card shows; US first, UK supported.
- Data stays on the device (localStorage); imports of Whatnot and eBay CSV files are parsed in the browser. Exports: Excel workbook with live formulas, CSV per table, JSON backup.
- Break/box cost allocator: relative market value (default), equal split or specific identification; bulk lines by value or fixed at bulk value; lines sum to the cost to the cent. No IRS rule is specific to pack pulls.
- Whatnot US fees as of 2026-10-17: tiered commission since 2026-09-21 (Sports/TCG 8% under $15,000 of 4-week sales down to 6.5% at $500,000+; Coins 4%–3.5%) on item price after coupons, plus 2.9% + $0.30 processing per order on the buyer-paid total; 0% commission above $1,500 on TCG and Sports Singles (limited-time promo since 2026-01-14).
- eBay US trading card fees as of 2026-10-17: 13.25% of the total sale (incl. shipping and sales tax) up to $7,500 and 2.35% above; Basic store+ 12.35% up to $2,500; $0.30 per order ($0.40 over $10).
- Federal Form 1099-K threshold after the One Big Beautiful Bill Act: more than $20,000 and more than 200 transactions, applied retroactively (IRS FS-2025-08); payment-card transactions have no threshold; some states (e.g. Massachusetts $600, Illinois over $1,000 and 4 transactions) are lower.
- Card-show sales tax pages cover 21 states (CA, TX, FL, IL, NY, NJ, PA, OH, MI, GA, NC, AZ, MN, MA, WA, IN, MO, NV, CO, VA, TN) from state revenue agencies, checked 2026-10-17; 7 are marked partly unverified.
- UK: £1,000 trading allowance; platforms report sellers with 30+ sales or more than €2,000 (about £1,700) a calendar year since 1 January 2024.
- Pullsheet provides calculators and checklists, not tax advice.

## Tool

- [Pullsheet](https://pullsheet.pages.dev/): Free card seller ledger: split box and break costs across your pulls, track Whatnot, eBay and card-show profit after fees, and export an Excel kit.
- [Break cost allocator](https://pullsheet.pages.dev/break-cost-allocator/): Split a box, case or break spot cost across pulled cards.
- [Whatnot fee calculator](https://pullsheet.pages.dev/whatnot-fee-calculator/): Whatnot tiered commission and processing on a sale.
- [eBay card fee calculator](https://pullsheet.pages.dev/ebay-card-fee-calculator/): eBay trading card final value fees, US and UK.
- [Card show sales tax by state](https://pullsheet.pages.dev/card-show-sales-tax/): Rates, permits and filing for card-show vendors in 21 states.

## Guides

- [Card break cost basis: boxes, breaks and packs](https://pullsheet.pages.dev/guides/card-break-cost-basis/): As of 17 October 2026 there is no IRS rule written for pack pulls, so most CPAs suggest splitting what you paid for a box, case or break spot across the cards by their market value on the pull date. Shipping and sales tax you paid count as cost. A $504 box that pulled $460 of cards still gives those cards a $504 total basis.
- [Whatnot fees explained: commission, processing](https://pullsheet.pages.dev/guides/whatnot-fees-explained/): As of 25 October 2026, Whatnot charges card sellers a tiered commission (8% at the Standard tier, down to 6.5% at $500,000+ of four-week sales in the US) on the item price after coupons, plus 2.9% + $0.30 payment processing on everything the buyer paid. On a $50 single with $5 shipping and $4 tax, fees are $6.01 and you keep $43.99.
- [Whatnot taxes 2026: what card sellers owe](https://pullsheet.pages.dev/guides/whatnot-taxes/): Whatnot sellers owe income tax on profit, not on gross sales: sales minus the cost of the cards, Whatnot's commission and processing fees, giveaway shipping, supplies and mileage. Since the One Big Beautiful Bill, the federal 1099-K threshold is back to more than $20,000 and more than 200 transactions (both), applied retroactively, though card payments and some states can trigger a form below that. Whatnot collects and remits sales tax on its own orders where state law requires it, as of 17 October 2026.
- [1099-K threshold 2026: $20k and 200 transactions](https://pullsheet.pages.dev/guides/1099-k-card-sellers-2026/): The federal Form 1099-K threshold for 2026 is more than $20,000 in gross payments and more than 200 transactions, both required. The One Big Beautiful Bill restored it retroactively (IRS FS-2025-08, 23 Oct 2025; re-checked 25 October 2026), so the planned $600 threshold never takes effect. Payment card transactions have no threshold, and some states require forms at $600 to $2,000, as of 17 October 2026.
- [eBay trading card fees 2026: rates and examples](https://pullsheet.pages.dev/guides/ebay-trading-card-fees/): As of 25 October 2026, eBay charges 13.25% on the total amount of a trading card sale up to $7,500 and 2.35% above that, or 12.35% up to $2,500 with a Basic or higher store, plus $0.30 per order ($0.40 over $10). The total includes shipping and the sales tax eBay collects, so a $9,500 card with 6% tax costs $1,054.55 in final value fees.
- [Hobby vs business card selling: the IRS factors](https://pullsheet.pages.dev/guides/hobby-vs-business-card-sellers/): As of 17 October 2026 a card seller falls into one of three buckets. A business (dealer) reports on Schedule C and pays 15.3% self-employment tax once net earnings reach $400. A hobby seller reports income on Schedule 1 line 8j with no expense deductions. A collector selling a personal collection reports gains on Form 8949, at up to 28% if long-term collectibles treatment applies.
- [Card show sales tax for vendors: permits, rates](https://pullsheet.pages.dev/guides/card-show-sales-tax/): Trading cards are taxable tangible personal property in all 21 states we checked, so a card show vendor needs that state's permit or registration before selling and must charge the combined state and local rate for the venue. If your table prices include tax, the tax inside is sales × rate ÷ (100 + rate): $1,000 at 8.25% holds $76.21. Inventory bought for resale can be bought tax-free with a resale certificate. As of 17 October 2026.
- [Trading card trades taxes: recording a trade](https://pullsheet.pages.dev/guides/trading-card-trades-records/): As of 17 October 2026, IRS Topic 420 says you include the fair market value of what you receive in a barter in income in the year you receive it. For a card-for-card trade, record the value of the cards received as proceeds and subtract the basis of the card you gave up. At shows, California and Texas tax trades at full value, while some states exclude like-kind trade-ins.
- [Selling Pokemon cards UK tax: HMRC rules](https://pullsheet.pages.dev/guides/uk-card-sellers-hmrc/): UK card sellers who are trading can earn up to £1,000 a year in gross trading income without telling HMRC, under the trading allowance. Above that you register for Self Assessment by 5 October and either deduct the £1,000 allowance or your real expenses, not both. Platforms report sellers with 30 or more sales or over €2,000 (about £1,700) a year, which does not by itself mean tax is due. As of 25 October 2026.
- [Whatnot post-show routine: profit and pick list](https://pullsheet.pages.dev/guides/whatnot-show-profit-pick-list/): After a Whatnot show, download the Weekly Orders Report (Seller Hub, Financials, Statements) for fees and the Show Report (Shipments, Export Show Report) for packing. Profit per show is item sales minus Whatnot's commission and processing, seller-paid shipping such as giveaway labels, and the cost basis of every card that left the table. Buyer bins and a pick list sorted by storage location turn the same orders into a packing plan.

## Optional

- [Full text of all guides](https://pullsheet.pages.dev/llms-full.txt): every guide as plain Markdown