i understand that paypal sends a 1099 for merchants who receive 20k an 200 transactions a year but what about buyers of goods? Ive used my paypal to buy things for friends who are not computer smart would i receive a 1099 as a buyer. I do not use paypal to receive payments. When i use ebay sales tax is collected but ive noticed that sales tax isnt added on other websites all the time. Does paypal send me something eventually?