From what I saw it states.....
Starting on Jan 1, 2022, eBay and other marketplaces are required by the IRS to issue a Form 1099-K for all sellers who receive $600 or more in sales. The new tax reporting requirement will impact your 2022 sales and taxes that you file in 2023—it will not apply to your 2021 sales and taxes that you file in 2022.
So unless you are going over 600 in sales it wont affect the small seller...
Edit to include More on this........
How much can you make on eBay before reporting to IRS?
$20,000 (Prior to 2022)
For tax years beginning with 2022, if you have transactions totaling $600 or more then you should receive a 1099-K form reporting this income to the IRS.
For tax years prior to 2022, the threshold is more than $20,000 in gross sales and have 200 or more transactions on eBay.