Wrong question.
If you are buying for resale, you are required to keep your own records and report your profits as income.
If you are just cleaning out the basement, you are disposing of personal property and there is no income tax requirment.
Mind you, if it is a very big basement, it would be a good idea to keep careful records too.
If you are registered to remit taxes, basement or resale, keep careful records too.
Free advice is worth every penny you paid for it. I agree that if you have sold enough that you are concerned, consult a professional with knowledge of import/export tax laws.