5 min article

Taxes and import charges

When you sell on eBay, you're responsible for complying with all applicable tax laws. If you're selling to buyers outside the US, you should inform them about the potential import charges they'll need to pay when they receive their item.

 

eBay and PayPal have changed the way taxes are collected and remitted. Learn more about the changes - opens in new window or tab.

Sellers' tax responsibilities

You are responsible for paying all fees and taxes associated with using eBay as an eBay seller. For more information on eBay's tax policy and your obligations, see our Tax policy and User Agreement.

Your tax-related responsibilities may include:

  • Paying sales tax on eBay sales
  • Paying income tax on eBay sales
  • Informing overseas buyers about import charges

The Supreme Court ruled in favor of South Dakota - opens in new window or tab in June 2018, which removed the requirement that certain retailers have a physical presence in a state in order for that state to impose sales tax obligations on retailers. Regardless of where you're physically located, if you do business in certain states, those states may require you to collect applicable taxes on your transactions. 

For more information on these new tax requirements, we recommend that you consult with your tax advisor.

Charging sales tax on eBay sales

If you're required to charge sales tax, you can set up a tax table and apply it to your listings. We'll then add the tax to the buyer's total at checkout. You're responsible for paying the sales tax to the appropriate authority.

Contact a tax professional to determine whether you need to charge sales tax on your eBay sales, or if you have questions about any other taxes. We can't provide tax advice or guarantee that our sales tax features meet all tax requirements.

Setting up a tax table

You can specify a sales tax rate for each US state in which you're required to charge sales tax. You can also charge tax on shipping and handling, if it's required by law.

Buyers see your tax rates on the listing page. Once they confirm their shipping address at checkout, we automatically calculate the sales tax amount and add it to their order total.

Here's how to set up your tax table:

  1. Go to Site Preferences - opens in new window or tab in the Account section of My eBay.
  2. In the Payments from buyers section, select Show.
  3. Select Edit in the Use sales tax table section.
  4. Fill in the sales tax rate for any state where you want to charge sales tax. If you're also required to tax shipping and handling in that state, select the Also charge sales tax on S&H check box.
  5. Select Save.

Important things to keep in mind when setting up a tax table:

  • When you list your item you need to indicate that you charge sales tax in the listing form and associate your tax table with the listing.
  • Changes that you make to your tax table won't be reflected in your live listings. You will need to revise any current active listings in order for your tax table changes to apply to those listings. Listing created after you have saved your tax table changes will reflect your tax table updates.

Once you've created your tax table, you need to specify in your listing that you are charging sales tax. Here's how:

  1. On the listing form, check the box beside Charge sales tax according to the sales tax table.
  2. You can open and make changes to your tax table by selecting View sales tax table.
  3. Complete your listing and select Preview listing or Save and continue later.

eBay sales tax collection

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:

State

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.

eBay Inc. – SSUT Account Number: SSU-R010250382

Alabama Marketplace Facilitator Certificate - opens in new window or tab

Arizona

October 1, 2019

Arizona Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 21332954

Arizona Marketplace Facilitator Certificate - opens in new window or tab

Arkansas

July 1, 2019

Arkansas Department of Finance and Administration - opens in new window or tab

eBay Inc. – SUT Account Number: 64768212-SLS

California

October 1, 2019

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

California Marketplace Facilitator Certificate - opens in new window or tab

eBay Inc. – SUT Account Number: 240-487552

Colorado

October 1, 2019

Colorado Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 35517889-0003

Colorado Marketplace Facilitator Certificate - opens in new window or tab

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.

eBay Inc. – SUT Account Number: 49226624-001

Connecticut Marketplace Facilitator Certificate - opens in new window or tab

District of Columbia

May 1, 2019

District of Columbia Office of Tax and Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 00006-74381

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.

eBay Inc. – General Excise Tax Account Number: GE-014-617-9072-01

Idaho

June 1, 2019

Idaho State Tax Commission - opens in new window or tab

eBay Inc. – SUT Account Number: 005240912

Idaho Marketplace Facilitator Certificate - opens in new window or tab

Illinois

January 1, 2020

Illinois Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 43459821

Illinois Marketplace Facilitator Certificate - 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.

eBay Inc. – Taxpayer Identification Number: 0007268262

Iowa

February 1, 2019

Iowa Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 100000497

Kentucky

July 1, 2019

Kentucky Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 000825300

Louisiana

July 1, 2020

Louisiana Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 000000958

Maine

October 1, 2019

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

eBay Inc. – SUT Account Number: 1202374

Maine Marketplace Facilitator Certificate - opens in new window or tab

Maryland

October 1, 2019

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

eBay Inc. – SUT Account Number: 09754229

Massachusetts

October 1, 2019

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

eBay Inc. – SUT Account Number: SLS-11172565-006

Massachusetts Marketplace Facilitator Certificate - opens in new window or tab

Michigan

January 1, 2020

Michigan Department of Treasury - opens in new window or tab

eBay Inc. – SUT Account Number: 770430924

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.

eBay Inc. – SUT Account Number: 4536355

Mississippi

July 1, 2020

Mississippi Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 1416-3462

Nebraska

May 1, 2019

Nebraska Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 009117121

Nevada

October 1, 2019

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

eBay Inc. – Taxpayer Identification Number: 1000-368467-003

Nevada Marketplace Facilitator Certificate - opens in new window or tab

New Jersey

May 1, 2019

New Jersey Department of Taxation - opens in new window or tab

eBay Inc. – Taxpayer Identification Number: 770430924000

New Mexico

July 1, 2019

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

eBay Inc. – NM CRS # 03-504830-00-1

New Mexico Marketplace Facilitator Certificate - opens in new window or tab

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.

eBay Inc. – SUT Account Number: 770430924

New York Marketplace Facilitator Certificate - opens in new window or tab

North Carolina

February 1, 2020

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

eBay Inc. – SUT Account Number: 601266082

North Dakota

October 1, 2019

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

eBay Inc. – SUT Account Number: 349805 00

North Dakota Marketplace Facilitator Certificate - opens in new window or tab

Ohio

September 1, 2019

Please contact the Ohio Department of Taxation for further information.

eBay Inc. – SUT Account Number: 99117778

Oklahoma

July 1, 2019

Oklahoma Tax Commission - opens in new window or tab

eBay Inc. – Taxpayer Identification Number: SVU-10098024-05

Pennsylvania

July 1, 2019

Pennsylvania Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 67652786

Rhode Island

July 1, 2019

Rhode Island Division of Taxation - opens in new window or tab

eBay Inc. – Taxpayer Identification Number: 2-1064-9497

South Carolina

October 1, 2019

South Carolina Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 116833329

South Dakota

July 1, 2019

South Carolina Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 1034-5712-ST

South Dakota Marketplace Facilitator Certificate - 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.

eBay Inc. – SUT Account Number: 3-20719-3415-5

Utah

October 1, 2019

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

eBay Inc. – SUT Account Number: 11891809-010-STC

Vermont

July 1, 2019

Vermont Department of Taxes - opens in new window or tab

eBay Inc. – SUT Account Number: 770430924000

Vermont Marketplace Facilitator Certificate - opens in new window or tab

Virginia

July 1, 2019

Virginia Department of Taxation - opens in new window or tab

eBay Inc. – SUT Account Number: 10-770430924F-001

Washington

January 1, 2019

Washington Department of Revenue - opens in new window or tab

eBay Inc. – UBI: 601-960-769

Washington Marketplace Facilitator Certificate - opens in new window or tab

West Virginia

July 1, 2019

West Virginia State Tax Department - opens in new window or tab

eBay Inc. – SUT Account Number: 2379-4588

Wisconsin

January 1, 2020

Wisconsin Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 4561020032549

Wisconsin Marketplace Facilitator Certificate - opens in new window or tab

Wyoming

July 1, 2019

Wyoming Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 24035547

Prior to the effective date, you should continue to collect and remit tax in these states if required. Additional states will be added to this list at a later date.

Once eBay starts to collect tax in the above states, no action is required on your part, and there will be no charges or fees for eBay automatically calculating, collecting and remitting sales tax. The collection process will apply to all sales, whether the seller is located in or outside of the United States.

When a buyer purchases an item on eBay, and the ship to address is one of the above states, eBay will calculate and add the applicable sales tax at checkout. The buyer will pay both the cost of the item along with the sales tax. eBay will collect and remit the tax.

Sellers are not able to opt out of selling items into the states listed above or opt out of eBay automatically collecting sales tax.

1099-K forms and income tax on eBay sales

By law, sellers have to declare and pay taxes on income earned from eBay sales. We recommend checking with a tax advisor to understand your responsibilities.

If you're a managed payments seller, and have more than 200 transactions and generate more than $20,000 in sales in a calendar year, you'll receive a Form 1099-K from eBay. This information will also be reported to the IRS and your state tax authority, where applicable.

Only managed payments sellers will be eligible to receive 1099-K forms from eBay. If PayPal or another authorized payment service processed any of your eBay payments during the calendar year, you may receive a separate form from them if your transactions meet the thresholds.

Sellers in Massachusetts and Vermont

Massachusetts and Vermont use a threshold of $600 and don't have a transaction threshold, so if you're a managed payments seller, and reside in one of these states, you'll get a Form 1099-K from eBay if your gross payments equals or exceeds $600, irrespective of the number of payments you receive.

We'll also report this amount to the Massachusetts or Vermont tax authority as applicable. You should note that your gross payments won't be reported to the IRS unless you exceed $20,000 in gross payments and have more than 200 transactions.

For more information, read our article on eBay and Form 1099-K.

Mattress recycling fee

California

The California Mattress Recycling Council (MRC) funds a recycling program through a state-mandated $10.50 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 $9 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 $16 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

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 $3.00 for each battery of 12 volts or more, or $2.00 if less than 12 volts. More information on the Texas battery recycling fee can be found on the Texas Battery Sales - 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 is $1.75. More information about the California tire fee can be found on the CDTFA Special Taxes and Fees - opens in new window or tab site.

Ohio

Ohio imposes a $1 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 Ohio Replacement Tire Fee - 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 is $1.00 and applies to new replacement vehicle tires. More information about the Washington tire fee can be found Washington State Legislature Tire fee - opens in new window or tab site.

White Goods Disposal Tax

North Carolina

North Carolina imposes a flat fee of $3.00 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.

Informing overseas buyers about import charges

When you sell to buyers outside the US, import fees (including taxes and customs charges) will apply for the country you're sending the item to.

The fees are usually based on the item's price, shipping weight, dimensions, and country of origin, plus any taxes, duties, and fees from the country you're sending the item to.

Buyers are responsible for paying import fees, usually as part of clearing their parcel through customs or when they receive their item. If you offer international shipping, you can't include these costs in the item's purchase and shipping price. Make sure to let international buyers know this in your listings.

Tip
If your item's being sent using the Global Shipping Program, eBay will inform the buyer about import charges and these will be included in the order total at checkout.

Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. You'll find more details in our Tax policy.

When you list your item you need to indicate that you charge sales tax in the listing form. It's up to you to pay applicable taxes on eBay sales.

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