a $1000 a year is reportable income on federal taxes,state and local can be a bit different. if you have a website and sell you are considered a business and then required to collect state sales taxes. as far as needing a business #######,that is usually a local requirement.i have a state sales tax number and i am requires to charge sales tax on all retail sales in the state. on consignment deals the retail store covers the taxes from their cut of the deal.link to Va. tax info,which probably won't answer your question without a phone call to them.
http://www.tax.virginia.gov/site.cfm...nessFAQ2#sales