Answer

It is not listed anywhere in the Bible as one.  My answer is no, it is not a spiritual gift, rather it is simply a part of worship to God.

If yes, then why do individuals make a profit off of it, rather than build up the church? Isn't it wrong to sell/buy/peddle the holy things of God?

I personally don't think a person should ever charge a church to sing to God before the congregation.  Now, there are some really good Christian singers who sing very worshipful songs that truly praise our God, by singing of His wonders and His Word.  Now, they can decide to make a living by doing this in the recording of CDs and MP3s, which is fine, for then other Christians can purchase their songs and it helps and encourages them to think more of their Savior and His works and truths.

And it is not wrong for publishers to charge money for Bibles and other truly Christian books, etc., for someone has to interpret, then design and print a translation of the Bible, which cost a lot of money, so they charge for them, which seems fair and is not prohibited in the Bible.

In fact, pastors and preachers are commanded by God to make a living from the gospel...

1 Corinthians 9:14, "...the Lord has commanded that those who preach the gospel should receive their living from the gospel."