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Paying tax on eBay purchases

Many countries and jurisdictions around the world apply some sort of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added at checkout, charged at the border, or paid directly by the buyer depends on the seller's status, the order price, the item's location, and your shipping address.

When you buy an item, taxes may be applicable to your purchase and may vary depending on a variety of factors, such as:

  • Price of the item
  • Nature of the item
  • Delivery address of your order

Many organizations and groups qualify as exempt from sales tax and may make purchases on eBay without paying sales tax. To find out more about our Buyer Exemption program, and to claim your sales tax exemption, take a look below.

Tip
Even if you live in a state that does not impose a sales tax, you may still see tax calculated on your order if it is shipped to a state that does impose a tax. Similarly, sales tax may still be applicable if you live outside of the United States.

Items delivered to a United States address

For items shipped to a US address, the tax responsibility falls into the following three categories:

Marketplace responsibility

Marketplace responsibility refers to states where eBay collects and remits sales tax on behalf of sellers.

If your shipping address is in one of the marketplace responsibility states within the US, applicable sales tax will be collected by eBay and included in the order total at checkout. To find out if your address is in a marketplace responsibility state, you can find the full list of states below.

Seller responsibility

If your shipping address isn't in one of the marketplace responsibility states, but the seller has a responsibility to charge sales tax, the applicable taxes will be included at checkout.

Buyer responsibility

If neither eBay nor the seller is required to collect sales tax on your purchase, you may be required to pay taxes directly to the state or your local tax authority. For more information we recommend that you consult with your tax advisor.

Tip
In addition to any applicable sales or use taxes, if your purchase is shipped into the US from another country, you may have to pay duties and customs processing fees. These additional amounts may need to be paid to either the customs authority, or to the entity handling your shipment (e.g. US Postal Service). Take a look at our article on international purchases and shipping for more details.

eBay's Buyer Exemption program for sales tax

If you are a tax-exempt buyer, we have a buyer exemption system that allows you to submit sales tax exemption certificates to eBay and make purchases without paying sales tax.

Alternatively, you may be able to get a credit for sales tax paid to eBay directly from your state. However, you should consult a tax advisor or contact the Department of Revenue for your state for further details as policies are different for each state.

Claiming sales tax exemption for your eBay purchases

In order for eBay to verify your tax exemption, you'll need to provide a valid form of exemption documentation for the state you're getting your purchases delivered to. The documentation required for tax exemption can vary from state to state. Use the dropdown menus below to see documentation required for your state.

 


 
 
 
 

If your state requires you to submit an "Multi-Jurisdiction Form" (MTC Form) or a "Streamline Sales Tax Form" (SST Form) you can find them by following the links below:

To upload your documentation, use the Upload documents button below.

Upload documents

Please allow up to 10 business days for processing. We will send you a confirmation email when your tax exemption status has been verified.

Tip
When you upload your documentation, make sure the image is clear and all information is clearly visible - otherwise we may not be able to verify your details. Your image can be in jpeg, jpg, pdf, or png format, and the maximum file size is 5MB.

eBay's sales tax collection for US states

Based on applicable tax laws, eBay will calculate, collect, and remit sales tax on behalf of sellers for items shipped to customers in the following states.

Please check this page regularly as we are continuously updating the following table as states adopt new laws and regulations regarding sales tax collection.

State

Effective Date

Additional Information

Alabama

July 1, 2019

Alabama - opens in new window or tab

The State of Alabama has a program for simplified sellers use tax (SSUT) under Statute § 40-23-192. eBay has collected simplified sellers use tax on taxable transactions delivered into Alabama and the tax of flat eight percent (8%) will be remitted on the customer's behalf to the Alabama Department of Revenue.

eBay Inc. – SSUT Account Number: SSU-R010250382

Arizona

October 1, 2019

Arizona - opens in new window or tab

Arkansas

July 1, 2019

Arkansas - opens in new window or tab

California

October 1, 2019

Please contact the Department of Tax and Fee Administration - opens in new window or tab for further information.

Colorado

October 1, 2019

Colorado - opens in new window or tab

Connecticut

April 1, 2019

Connecticut - opens in new window or tab

eBay Inc. is registered with DRS to collect Connecticut sales tax and will collect sales tax on all taxable Connecticut sales facilitated on our site.

District of Columbia

May 1, 2019

District of Columbia - opens in new window or tab

Hawaii

January 1, 2020

Please contact the Hawaii Department of Taxation - opens in new window or tab for further information.

Idaho

June 1, 2019

Idaho - opens in new window or tab

Illinois

January 1, 2020

Illinois - opens in new window or tab

Indiana

July 1, 2019

Please contact the Department of Revenue - opens in new window or tab for further information.

Iowa

February 1, 2019

Iowa - opens in new window or tab

Kentucky

July 1, 2019

Kentucky - opens in new window or tab

Maine

October 1, 2019

Please contact the Maine Revenue Services - opens in new window or tab for further information.

Maryland

October 1, 2019

Please contact the Comptroller of Maryland - opens in new window or tab for further information.

Massachusetts

October 1, 2019

Please contact the Massachusetts - opens in new window or tab for further information.

Minnesota

January 1, 2019

Minnesota - opens in new window or tab

Small business exemption - Minnesota has enacted a small business exemption for out of state unregistered sellers whose taxable retail sales into Minnesota are less than $10,000 in the previous 12-month period. These sellers are not subject to the Minnesota marketplace tax laws, and eBay will not be collecting sales tax on these transactions.

Nebraska

May 1, 2019

Nebraska - opens in new window or tab

Nevada

October 1, 2019

Please contact the Nevada Department of Taxation - opens in new window or tab for further information.

New Jersey

May 1, 2019

New Jersey - opens in new window or tab

New Mexico

July 1, 2019

Please contact the Taxation and Revenue Department - opens in new window or tab for further information.

New York

June 1, 2019

New York - opens in new window or tab

eBay Inc. is a registered New York State sales tax vendor and will collect sales tax on all taxable sales of tangible personal property that it facilitates for delivery to a New York State address.

North Dakota

October 1, 2019

Please contact the Office of State Tax Commissioner - opens in new window or tab for further information.

Ohio

September 1, 2019

Please contact the Ohio Department of Taxation for further information.

Oklahoma

July 1, 2019

Oklahoma - opens in new window or tab

Pennsylvania

July 1, 2019

Pennsylvania - opens in new window or tab

Rhode Island

July 1, 2019

Rhode Island - opens in new window or tab

South Carolina

October 1, 2019

South Carolina - opens in new window or tab

South Dakota

July 1, 2019

South Dakota - opens in new window or tab

Texas

October 1, 2019

Please contact the Texas Comptroller of Public Accounts - opens in new window or tab for further information.

Utah

October 1, 2019

Please contact the State Tax Commission - opens in new window or tab for further information.

Vermont

July 1, 2019

Vermont - opens in new window or tab

Virginia

July 1, 2019

Virginia - opens in new window or tab

Washington

January 1, 2019

Washington - opens in new window or tab

West Virginia

July 1, 2019

West Virginia - opens in new window or tab

Wisconsin

January 1, 2020

Wisconsin - opens in new window or tab

Wyoming

July 1, 2019

Wyoming - opens in new window or tab

Important
If you see a sales tax charge at checkout and your item is being delivered to a state where eBay hasn't started collecting sales tax yet, that tax amount is being charged by the seller. You should contact the seller directly to understand the tax amount or to claim a sales tax exemption for your purchase.

Items delivered overseas

If your order is being shipped to an address outside of the United States, local consumer tax and/or customs duty may apply and the package's recipient may need to pay these to clear customs.

While we've included basic information for some countries here, it's only intended as a guide and is by no means exhaustive. For more information, please check your local tax and customs regulations.

Items delivered to EU countries – Value Added Tax (VAT)

If the item is being shipped from outside the EU into an EU country, the recipient may need to pay VAT and customs duty. These may not apply if the order is under a certain value, but the threshold varies between countries.

Items delivered to Australia and New Zealand – Goods and Services Tax (GST)

GST applies to most items shipped to New Zealand. Other duties and fees may apply as well. However, you may not have to pay GST and duties if they add up to less than NZ $60.

In Australia, GST applies to goods imported by consumers.

For orders up to AU $1,000
From July 1 2018, if you buy an item located outside Australia and you want to ship it to Australia, eBay will add GST to your total at checkout. The order value (item price + shipping costs) goes directly to the seller as usual, and eBay remits the GST to the Australian Taxation Office (ATO). Visit the ATO website for more information about the introduction of GST on low value imported goods - opens in new window or tab.

For orders over AU $1,000
For overseas purchases valued at over AU $1,000, the GST is generally collected at the Australian border. You may need to pay it to clear your package through customs.

 

If additional tax is applicable on your eBay purchase, you'll see this indicated on the listing page and the tax amount will be shown on the checkout page before you pay.

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