On eBay's 1099K, eBay includes Gross Receipts, or the total amount of money you receipt from customers.
eBay's 1099 will not include any any credits, discounts, refunds, adjustable amounts, sales tax, or fees.
In other words eBay's 1099 will only include sale price and shipping income you receive from the customer.
In our account and tax mappings the sale price is listed as Gross Sales Revenue and the shipping income will be listed as Sale Shipping Revenue.
For more information regarding eBay's 1099K please see the following article's from eBay:
