How do i use my moms ebay account to sell my items?

I am 16, which is not old enough to sell items on ebay, so I was planning on using my moms account. Before my mom agrees to this, she wants to know if after I sell something, is the percentage of the profit that Ebay takes from the sold item taken out of her paypal account? I would repay her for any of the money that is taken out of her paypal account. Would using my moms account be difficult? And is there anything else I need to know about doing this?