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E-Bay Store, is it worth it?

Hi everyone! I wanted to ask those of you with e-bay stores.... do you find that it helps your sales? I am considering opening one but want to know if it really is worth the fees? What are the benefits of having one? Also, if you open one up must you report your earnings to the IRS during tax season? As a matter of fact, if you sell on e-bay on a consistent manner do you have to report that? Sorry my 1 question just turned into 2. Thanks!
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