Paying tax on eBay purchases

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, eBay provides certain tools to sellers where the applicable taxes may be included at checkout. We recommend you consult your tax advisor.

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

If your state requires you to submit a "Multistate Tax Commission (MTC)" form or a "Streamlined Sales Tax (SST)" form, you can find them by following the links below:

• Download MTC form - opens in new window or tab
• Download SST form - opens in new window or tab

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

Upload documents

Please allow 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 and territories.

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

States and territories	Effective date	Additional information
Alabama	July 1, 2019	Alabama Department of Revenue - 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.
Alaska	November 1, 2021	Alaska Remote Seller Sales Tax Commission - opens in new window or tab Alaska does not impose a state level sales tax, however eBay is required to collect sales taxes in certain Alaska local jurisdictions that have adopted the Alaska Remote Seller Sales Tax Commission Uniform Code.
Arizona	October 1, 2019	Arizona Department of Revenue - opens in new window or tab
Arkansas	July 1, 2019	Arkansas Department of Finance and Administration - opens in new window or tab
California	October 1, 2019	Please contact the California Department of Tax and Fee Administration - opens in new window or tab for further information.
Colorado	October 1, 2019	Colorado Department of Revenue - opens in new window or tab Effective 2020, eBay is required to collect sales taxes in certain home rule cities in Colorado.
Connecticut	April 1, 2019	Connecticut Department of Revenue Services - 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 Office of Tax and Revenue - opens in new window or tab
Florida	July 1, 2021	Florida Department of Revenue - opens in new window or tab
Georgia	April 1, 2020	Effective April 1, 2020 the Georgia Department of Revenue has enacted Marketplace Facilitator Legislation. eBay, Inc. is required to collect sales tax from Georgia buyers on behalf of sellers for items shipped to Georgia, unless there is a valid exemption. Please contact the Georgia Department of Revenue - opens in new window or tab for additional information.
Hawaii	January 1, 2020	Please contact the Hawaii Department of Taxation - opens in new window or tab for further information. City and County of Honolulu Bicycle Registration Fee All bicycles in the City and County of Honolulu with 20" or larger wheels are required to be registered. There is a one-time registration fee of $15, and a fee of $5 when transferring ownership of a bicycle. eBay is not collecting bicycle registration fees on behalf of sellers. Buyers should register their bicycles at the main bicycle registration station or by mail, administered by the Department of Customer Services (CSD). See the City and County of Honolulu website - opens in new window or tab for additional guidance on bicycle registration.
Idaho	June 1, 2019	Idaho State Tax Commission - opens in new window or tab
Illinois	January 1, 2020	Illinois Department of Revenue - opens in new window or tab
Indiana	July 1, 2019	Please contact the Indiana Department of Revenue - opens in new window or tab for further information.
Iowa	February 1, 2019	Iowa Department of Revenue - opens in new window or tab
Kansas	July 1, 2021	Kansas Department of Revenue - opens in new window or tab
Kentucky	July 1, 2019	Kentucky Department of Revenue - opens in new window or tab
Louisiana	July 1, 2020	Louisiana Department of Revenue - 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 Department of Revenue - opens in new window or tab for further information.
Michigan	January 1, 2020	Michigan Department of Treasury - opens in new window or tab
Minnesota	January 1, 2019	Minnesota Department of Revenue - opens in new window or tab Effective October 1, 2019 there is no longer a small seller exception for Minnesota and eBay is required to collect sales tax on all sales.
Mississippi	July 1, 2020	Mississippi Department of Revenue - opens in new window or tab
Missouri	January 1, 2023	Missouri Department of Revenue - opens in new window or tab
Nebraska	April 1, 2019	Nebraska Department of Revenue - 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 Department of Taxation - opens in new window or tab
New Mexico	July 1, 2019	Please contact the New Mexico Taxation and Revenue Department - opens in new window or tab for further information.
New York	June 1, 2019	New York Department of Taxation and Finance - 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 Carolina	February 1, 2020	Please contact the North Carolina Department of Revenue - opens in new window or tab for further information.
North Dakota	October 1, 2019	Please contact the North Dakota 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 - opens in new window or tab for further information.
Oklahoma	July 1, 2019	Oklahoma Tax Commission - opens in new window or tab
Pennsylvania	July 1, 2019	Pennsylvania Department of Revenue - opens in new window or tab
Puerto Rico	January 1, 2021	Puerto Rico Department of Treasury - opens in new window or tab
Rhode Island	July 1, 2019	Rhode Island Division of Taxation - opens in new window or tab
South Carolina	October 1, 2019	South Carolina Department of Revenue - opens in new window or tab
South Dakota	July 1, 2019	South Dakota Department of Revenue - opens in new window or tab
Tennessee	October 1, 2020	Tennessee Department of Revenue - 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 Utah State Tax Commission - opens in new window or tab for further information.
Vermont	July 1, 2019	Vermont Department of Taxes - opens in new window or tab
Virginia	July 1, 2019	Virginia Department of Taxation - opens in new window or tab
Washington	January 1, 2019	Washington Department of Revenue - opens in new window or tab
West Virginia	July 1, 2019	West Virginia State Tax Department - opens in new window or tab
Wisconsin	January 1, 2020	Wisconsin Department of Revenue - opens in new window or tab
Wyoming	July 1, 2019	Wyoming Department of Revenue - 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.

Mattress recycling fee

California

The California Mattress Recycling Council (MRC) funds a recycling program through a state-mandated recycling fee on each mattress, foundation, box spring, and adjustable base sold. eBay is collecting this fee when mattresses are shipped into California. Additional information on this fee can be found on the Mattress Recycling Council - opens in new window or tab site.

Connecticut

The mattress recycling program in Connecticut is funded through a recycling fee that is collected when a mattress or box spring is sold to Connecticut consumers. The program, Bye Bye Mattress, will be administered by the Mattress Recycling Council (MRC). The fee is used to pay for transporting and recycling the discarded mattresses. eBay is collecting this fee when mattresses are shipped into Connecticut. Additional information on this fee can be found on the Mattress Recycling Council - opens in new window or tab site.

Rhode Island

The mattress recycling program in Rhode Island is funded through a recycling fee collected at retail from customers on each mattress and foundation shipped into Rhode Island. These fees fund the collection and recycling of mattresses and foundations used and discarded in Rhode Island. eBay is collecting this fee when mattresses are shipped into Rhode Island. Additional information on this fee can be found on the Mattress Recycling Council - opens in new window or tab site.

Electronic waste recycling fee

California

eBay is required by the California Department of Tax and Fee Administration (CDTFA) to collect and remit the Electronic Waste Recycling (eWaste) Fee. The eWaste Fee is a fee imposed on the retail sale or lease of certain electronic products that have been identified by the Department of Toxic Substances Control (DTSC). Additional information on the eWaste fee can be found on CDTFA eWaste - opens in new window or tab site.

Battery recycling fee

California

eBay is required to collect a battery recycling fee on certain sales of new lead-acid batteries when shipped into California. The battery recycling fee is charged for each battery. More information on the California battery recycling fee can be found on the California Battery Sales - opens in new window or tab site.

Florida

eBay is required to collect a battery recycling fee on sales of new and remanufactured lead-acid batteries when shipped into Florida. The battery recycling fee is charged for each battery. More information on the Florida battery recycling fee can be found on the Florida Battery Sales - opens in new window or tab site.

Texas

eBay is required by the Texas Comptroller of Public Accounts to collect a battery recycling fee on sales of new and used lead acid batteries when shipped into Texas. The battery recycling fee is charged for each battery. More information on the Texas battery recycling fee can be found on the Texas Battery Sales - opens in new window or tab site.

Covered battery-embedded waste recycling fee

California

eBay is required by the CDTFA to collect and remit the Covered Battery-Embedded (CBE) Waste Recycling Fee. The CBE Waste Recycling Fee applies to specific electronic devices, including, but not limited to, mobile phones, smart watches, laptops/tablets, wireless headphones, and video game consoles, where the battery is not easily removable by the user.

The fee applies to new, open box or refurbished goods. It does not apply to used items that have not been refurbished. See guidance in Item condition by category. Buyers who have a valid resale certificate on file with eBay are exempted from the fee.

Additional information on the CBE Waste Recycling Fee can be found on the CDTFA eWaste - opens in new window or tab site.

Tire recycling fee

California

The California Department of Tax and Fee Administration (CDTFA) imposes a California tire fee on the sales of new tires shipped into California. The CDTFA administers the program on behalf of the Department of Resources Recycling and Recovery (CalRecycle) and the California Air Resources Board (CARB). The fee for each new tire purchased. More information about the California tire fee can be found on the CDTFA Special Taxes and Fees - opens in new window or tab site.

Florida

eBay is required to collect and remit a tire fee for each new tire shipped into Florida. More information about this fee can be found on the Florida Department of Revenue - opens in new window or tab site.

North Carolina

eBay is required to collect and remit the scrap tire disposal tax for each new tire shipped into North Carolina. More information about this fee can be found on the North Carolina Scrap Tire Disposal Tax - opens in new window or tab site.

Ohio

Ohio imposes a fee on tires with rims of 13 inches or more. This fee is administered by the Ohio Tax Commissioner, and eBay, as a Marketplace Facilitator, is required to collect this fee when tires are shipped into the State. More information about this fee can be found on the Ohio Replacement Tire Fee - opens in new window or tab site.

Virginia

eBay is required to collect and remit a tire fee on new tires shipped into Virginia. More information about this fee can be found on the Virginia Tax - opens in new window or tab site.

Washington

eBay is required to collect and remit a tire fee for each tire shipped into the state of Washington. The Washington tire fee applies to new replacement vehicle tires. More information about the Washington tire fee can be found on the Washington State Legislature Tire fee - opens in new window or tab site.

E911 Fee

eBay is responsible to collect and remit e911 fees as a MPF. The fee is collected on calling cards, plans, replenishments or devices sold with prepaid wireless service. These amounts can vary jurisdiction to jurisdiction as well. The e911 tax is imposed by the state, county or city to pay for the costs associated with the design, construction, operation, maintenance and administration of public safety communications networks serving the jurisdiction.

Florida

The fee for Florida is $0.40 for each service/ device sold with a prepaid option that is shipped to the state of Florida. More information can be found on Florida’s Prepaid Wireless - opens in new window or tab site.

Kansas

The fee for the state of Kansas is 2.06% for each service/ device sold with a prepaid option that is shipped to the state of Kansas. More information can be found on Kansas’ Prepaid Wireless 911 Fee - opens in new window or tab site.

North Carolina

The fee is $0.55 on each service/ device sold with a prepaid option that is shipped to the state of North Carolina. More information can be found on North Carolina’s 911 Service Charge for Prepaid Wireless Telecommunications Service - opens in new window or tab site.

White goods disposal tax

North Carolina

North Carolina imposes a flat fee for every new white good sold by a retailer and shipped into North Carolina – e.g. ovens, refrigerators, heaters, washers, etc. eBay, as a marketplace facilitator, is required to collect and remit this fee on applicable sales. More information related to this fee can be found on the White Goods Disposal Tax - opens in new window or tab site.

Retail delivery fee

Colorado retail delivery fee

eBay, as a marketplace facilitator, is required to collect the Colorado retail delivery fee when taxable goods are shipped into the state of Colorado. This retail delivery fee is $0.31 applied to each sale. More information about the Colorado retail delivery fee can be found on the Colorado Retail Delivery Fee - opens in new window or tab site.

Minnesota retail delivery fee

eBay, as a marketplace facilitator, is required to collect the Minnesota retail delivery fee when taxable goods are shipped into the state of Minnesota. This retail delivery fee is $0.50 applied to each sale that is greater than or equal to $100. More information about the Minnesota retail delivery fee can be found on the Minnesota Retail Delivery Fee - opens in new window or tab site.

Lumber fee

California lumber fee

eBay, as a marketplace facilitator, is required to collect the California lumber fee when taxable goods are shipped into the state of California. This lumber fee is 1% of the items listed cost and applied to each sale. More information about the California Lumber fee can be found on the California Tax Guide for California Lumber Products Assessment - opens in new window or tab site.

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. Online marketplaces such as eBay may be responsible for collecting the tax, or 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.

Tax refunds for items shipped outside of the US via freight forwarding

To request a tax refund for items shipped to a location outside of the United States through a freight forwarder, please contact us and provide supporting documentation.

Supporting documentation includes copies of the bill of lading or air waybills. If submitting a request for tax refunds on multiple items, please indicate the item associated with each document.

Tax on buyer fees

We may charge buyers a fee for some eBay services. If we are required to collect tax on eBay fees in your jurisdiction, we will add the tax as a separate charge at checkout or include the tax in our fees.

Learn more about the Buyer Protection fee which applies to some purchases completed on certain eBay sites.