TeePublic does not issue 1099s. As PayPal is the final issuer of payments they are responsible for any tax documentation required by the IRS.
Per the PayPal website, they will only issue 1099s if you have met these requirements for PayPal payments in aggregate (all sites you work with):
- $20,000 USD in gross payment volume from sales of goods or services in a single year
- 200 payments for goods or services in the same year
Use this page for accessing your PayPal 1099.
We would suggest you refer any questions on the specific taxation of your commissions and/or what to declare, to your accountant or the IRS.