Short answer yes.
Technically, goods sold at a yard sale or flee market is supposed to be sales taxed but nobody does it. Imo, This falls into that category or of technicality.
Just for shits I asked ChatGBT & Grok and got a similar answer:
Discussion
I was unable to zap you or myself for some reason
Someone I met at a bitcoin camping trip said he treated zaps like gifts. Gifts should be tax-exempt as long as it's less than $14,000.
Buying stuff with bitcoin is more complicated. He says he uses fiat on Strike to avoid the paperwork. I don't like fiat, so it takes me lime 4 hours to do my taxes.
I hope the taxes get easier.
I'm not a CPA, lawyer, nor tax collector. This is not financial advice.