Looks like folks will have to do a better job with keeping records and running things more like a business if they are regular sellers. Alternately, they will have to quit using third party vendors like PayPal, Square, Credit Cards etc if they don't want to do the record keeping. I'd recommend everyone keep some kind of handwritten notes for their cost in for Strikes they win, strikes you buy, trade etc. I only see the reporting situation getting worse, so you may as well have some records for expenses not just sales.