Sorry, no such option.
It will be yourself employed business. You must file your tax return if yourself employed income is $400 or more. You will report your income and business related expenses on schedule C or C-EZ (Form 1040). Then you put net income (or loss) on line 12 of Form 1040. This income is subject to SE tax at 13.3% (this is shown on line 57 of Form 1040). For this you will use schedule SE (Form 1040). Your U.S. Tax Return: Tax Filing by Self Employed Sole Proprietor or Independent Contractor (http://taxipay.blogspot.com/2008/04/tax-filing-by-self-employed-sole.html)

Well if they sell it for less than they pay for it, ( operate at a loss) they would not really owe any income tax, since of course they would not have any income, but a loss.

But I assume you are wanting to actually earn money.

But selling things for profit is no different than being self employed in many positions, or even earning a pay check. You owe a percentage of your money to taxes.