Yes, it is income for tax purposes both federal and likely state. Since the amount is low and if you have no other self employment income like this, you could consider this a hobby. See the steps to entry below.
Other Miscellaneous Income:
Go to the Wages and Income section of TurboTax
Scroll to Less Common Income > Select Miscellaneous Income, 1099-A, 1099-C
Select Other reportable Income > Enter a description (----) and the amount
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