I'm looking into doing dropshipping, and selling from items aquired at a local auctionhouse. I'm not looking to make it a full time job, but I might replace it with my current job...

I'm a full time college student (non-traditional (I'm 28)), new father, and I work part time. I self schedule, and during school I work 4-24 hours per week.

I'm an experienced ebayer, with over 500 feedback, but all of that is from being a long-time user, buying and selling odds and ends from my house. I wanted to find something part time ish I could do on the side to possibly free up some more study time/family time... I'm not looking to sell 1,000,000 items a moth

So, where do I begin? I've done some research and it looks like Worldwidebrands is a good place to look for drop shippers, but if I pay the $299 'lifetime' fee, where do I go from there? I have an idea of wheat I want to sell, but do I just point and click, or would I need to contact dropshippers personally?

Also, how would I go about reporting my sales or keeping track for tax purposes? Until now, my sales have been so low, I hadn't needed to file taxes on them (per my CPA).

Suggestions? Thanks to all who reply, it will be nice to have a few extra hours of study time.