If you get more than $600 of G&S in a year you get a Form 1099, but that doesn’t mean you have income. On the other hand, if you are selling stuff for more than you paid, you already have income - regardless of the form of payment (it just may be a self-reporting obligation).Due to the new tax laws if you get, if I remember correctly, $600 in your PayPal that is Labeled G&S they are going to start to tax that as income. I think they are doing that with all Pay services.
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Some active sellers on other exchanges (especially for knives) are pretty adamant about refusing to use G&S because of the tax reporting change, and because PP may close down your account if you use it for knives or firearms. No note is required for G&S, and some sellers will undo the transaction if you put *anything* in the notes. Also, buyers pull scams too, and PP is said to favor the buyer in a dispute.
A phone or video call can help, but my personal fear is not of a Nigerian scammer, but someone in the US who can talk a good game.
There are some flags that we can recognize, but scammers won’t, so I discourage members from posting them. I do like sharing their email and PP info, as they may be less likely to change those when they inevitably create a new username.
End of rant -