At a brief look, it looks like we are outside of that, because although we list items for people for sale, we don't facilitate those sales or have any trace of the reportable information, such as knowing if anything has been sold, what the sale price actually was, the location or actual identity of the person selling the item.
But IANAL, so what do I know
Although looking at the personal details on there, it does mean if you are trying to sell something like a Wal bass that you have had a decade you do need to report it for Capital Gains tax (or I guess you can take up farming instead)