From the above,
bolding is mine.
The IRS has
recently announced an additional delay in implementing the new $600 USD reporting threshold for goods and services transactions. The 2024 requirement for Form 1099-K reporting to the IRS is
$5,000. Additionally, PayPal and Venmo will file Form 1099-K for any customer who was subject to backup withholding during 2024, regardless of total payments for the year. In the case where an individual state has a lower threshold, PayPal and Venmo will report accordingly.
If you live in the following US states, you’re subject to a lower reporting threshold:
- Vermont, Massachusetts, Virginia, Maryland: $600 USD in gross payment volume from sales of goods or services in a single calendar year, regardless of the number of transactions.
- Illinois: over $1,000 USD in gross payment volume from sales of goods or services in a single calendar year and four or more separate transactions.
The Form 1099-K that you receive is based on your primary address on the last day of the previous tax year. If you changed your primary address to one of these states after that date, your account activity would be captured in Form 1099-K reporting for the following tax year.
Mostly high $ stuff but total items sold over the years were 165 . Hope to push it to 200 this year if time allows . Of course I pay my taxes on these sales . 
www.paypal.com