There is no threshold for capital gains. The "$600" is often misunderstood, it is a form filing requirement for business and just not relevant to capital gains.
Yes, just like last year and the year before, people will pay taxes on any gains they made selling or spending crypto-currencies.
There is nothing to worry about. When you spend a coin, you just need to know what you bought it for and when, so you can work out if you made a profit (or loss). You then declare that on your tax forms as capital gains/losses (Schedule D). The only time you can ignore it is if the gain is < $0.50, because you only report rounded whole dollars.
Coinbase has a Gains report, so just use that. Or use bitcointaxes.