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 has 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 the Sales Tax table page - opens in new window or tab.
  2. 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.
  3. 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 and territories:

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.

eBay Inc. – SSUT Account Number: SSU-R010250382

Alabama Marketplace Facilitator Certificate - opens in new window or tab

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.

eBay Inc. – ARSSTC Account Number: 005414

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

Arkansas Marketplace Facilitator Certificate - 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.

eBay Inc. – SUT Account Number: 240-487552

California Marketplace Facilitator Certificate - opens in new window or tab

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

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.

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

District of Columbia Marketplace Facilitator Certificate - opens in new window or tab

Florida

July 1, 2021

Florida Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 23-8017334517-4

Florida Marketplace Facilitator Certificate - 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.

eBay Inc. – SUT Account Number: 175-978636

Georgia Marketplace Facilitator Certificate - 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.

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

Hawaii Marketplace Facilitator Certificate - opens in new window or tab

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

Indiana Marketplace Facilitator Certificate - opens in new window or tab

Iowa

February 1, 2019

Iowa Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 100000497

Iowa Marketplace Facilitator Certificate - opens in new window or tab

Kansas

July 1, 2021

Kansas Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 005-770430924F-01

Kansas Marketplace Facilitator Certificate - opens in new window or tab

Kentucky

July 1, 2019

Kentucky Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 000825300

Kentucky Marketplace Facilitator Certificate - opens in new window or tab

Louisiana

July 1, 2020

Louisiana Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 000000958

Louisiana Marketplace Facilitator Certificate - 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.

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

Maryland Marketplace Facilitator Certificate - opens in new window or tab

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

Michigan Marketplace Facilitator Certificate - 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.

eBay Inc. – SUT Account Number: 4536355

Minnesota Marketplace Facilitator Certificate - opens in new window or tab

Mississippi

July 1, 2020

Mississippi Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 1416-3462

Mississippi Marketplace Facilitator Certificate - opens in new window or tab

Missouri

January 1, 2023

Missouri Department of Revenue - opens in new window or tab

eBay Inc. – Taxpayer Identification Number: 17173086

Missouri Marketplace Facilitator Certificate - opens in new window or tab

Nebraska

May 1, 2019

Nebraska Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 009117121

Nebraska Marketplace Facilitator Certificate - 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.

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 Jersey Marketplace Facilitator Certificate - 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.

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 Carolina Marketplace Facilitator Certificate - opens in new window or tab

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

Ohio Marketplace Facilitator Certificate - opens in new window or tab

Oklahoma

July 1, 2019

Oklahoma Tax Commission - opens in new window or tab

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

Oklahoma Marketplace Facilitator Certificate - opens in new window or tab

Pennsylvania

July 1, 2019

Pennsylvania Department of Revenue - opens in new window or tab

eBay Inc. – SUT Account Number: 67652786

Pennsylvania Marketplace Facilitator Certificate - opens in new window or tab

Puerto Rico

January 1, 2021

Puerto Rico Department of Treasury - opens in new window or tab

Puerto Rico Marketplace Facilitator Certificate - opens in new window or tab

Rhode Island

July 1, 2019

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

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

Rhode Island Marketplace Facilitator Certificate - opens in new window or tab

South Carolina

October 1, 2019

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

eBay Inc. – SUT Account Number: 116833329

South Carolina Marketplace Facilitator Certificate - opens in new window or tab

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

eBay Inc. – SUT Account Number: 1001737550-SLC

Tennessee Marketplace Facilitator Certificate - 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

Texas Marketplace Facilitator Certificate - opens in new window or tab

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

Utah Marketplace Facilitator Certificate - opens in new window or tab

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

Virginia Marketplace Facilitator Certificate - opens in new window or tab

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

West Virginia Marketplace Facilitator Certificate - opens in new window or tab

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

Wyoming Marketplace Facilitator Certificate - opens in new window or tab

Alaska local jurisdictions

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. Additional information about the member jurisdictions.

City & Borough of Haines

City of Ketchikan

City of Seward

City & Borough of Juneau

City of Kodiak

City of Shungnak

City & Borough of Sitka

City of Kotzebue

City of Skagway

City & Borough of Wrangell

City of Mekoryuk

City of Soldotna

City & Borough of Yakutat

City of Mountain Village

City of Tenakee Springs

City of Adak

City of Nenana

City of Thorne Bay

City of Aleknagik

City of Nome

City of Togiak

City of Aniak

City of North Pole

City of Toksook Bay

City of Bethel

City of Old Harbor

City of Unalakleet

City of Cordova

City of Ouzinkie

City of Unalaska

City of Craig

City of Palmer

City of Wasilla

City of Dillingham

City of Pelican

City of White Mountain

City of Galena

City of Quinhagak

Excursion Inlet

City of Gustavus

City of Saint Paul

Kenai Peninsula Borough

City of Homer

City of Saxman

Ketchikan Gateway Borough

City of Houston

City of Selawik

Petersburg Borough

City of Kenai

City of Seldovia

 

 

Colorado home rule cities

Home rule cities are local governments that impose and administer their own local sales and use taxes. eBay is required to collect sales taxes in the following home rule cities in Colorado.

City

Additional Information

Arvada

City of Arvada - opens in new window or tab

Aspen

City of Aspen - opens in new window or tab

Aurora

City of Aurora - opens in new window or tab

Avon

City of Avon - opens in new window or tab

Black Hawk

City of Black Hawk - opens in new window or tab

Boulder

City of Boulder - opens in new window or tab

Breckenridge

City of Breckenridge - opens in new window or tab

Brighton

City of Brighton - opens in new window or tab

Broomfield

City of Broomfield - opens in new window or tab

Carbondale

City of Carbondale - opens in new window or tab

Castle Pines

City of Castle Pines - opens in new window or tab

Castle Rock

City of Castle Rock - opens in new window or tab

Centennial

City of Centennial - opens in new window or tab

Central

City of Central - opens in new window or tab

Cherry Hills Village

City of Cherry Hills Village - opens in new window or tab

Colorado Springs

City of Colorado Springs - opens in new window or tab

Commerce City

City of Commerce City - opens in new window or tab

Craig

City of Craig - opens in new window or tab

Crested Butte

City of Crested Butte - opens in new window or tab

Dacono

City of Dacono - opens in new window or tab

Denver

City of Denver - opens in new window or tab

Edgewater

City of Edgewater - opens in new window or tab

Englewood

City of Englewood - opens in new window or tab

Evans

City of Evans - opens in new window or tab

Federal Heights

City of Federal Heights - opens in new window or tab

Fort Collins

City of Fort Collins - opens in new window or tab

Frisco

City of Frisco - opens in new window or tab

Glendale

City of Glendale - opens in new window or tab

Glenwood Springs

City of Glenwood Springs - opens in new window or tab

Golden

City of Golden - opens in new window or tab

Grand Junction

City of Grand Junction - opens in new window or tab

Greeley

City of Greeley - opens in new window or tab

Greenwood Village

City of Greenwood Village - opens in new window or tab

Gunnison

City of Gunnison - opens in new window or tab

Gypsum

City of Gypsum - opens in new window or tab

La Junta

City of La Junta - opens in new window or tab

Lakewood

City of Lakewood - opens in new window or tab

Lafayette

City of Lafayette - opens in new window or tab

Lamar

City of Lamar - opens in new window or tab

Littleton

City of Littleton - opens in new window or tab

Lone Tree

City of Lone Tree - opens in new window or tab

Longmont

City of Longmont - opens in new window or tab

Louisville

City of Louisville - opens in new window or tab

Loveland

City of Loveland - opens in new window or tab

Montrose

City of Montrose - opens in new window or tab

Mountain Village

City of Mountain Village - opens in new window or tab

Mt. Crested Butte

City of Mt. Crested Butte - opens in new window or tab

Northglenn

City of Northglenn - opens in new window or tab

Parker

City of Parker - opens in new window or tab

Pueblo

City of Pueblo - opens in new window or tab

Ridgway

City of Ridgway - opens in new window or tab

Rifle

City of Rifle - opens in new window or tab

Sheridan

City of Sheridan - opens in new window or tab

Silverthorne

City of Silverthorne - opens in new window or tab

Snowmass Village

City of Snowmass Village - opens in new window or tab

Steamboat Springs

City of Steamboat Springs - opens in new window or tab

Timnath

City of Timnath - opens in new window or tab

Thornton

City of Thornton - opens in new window or tab

Vail

City of Vail - opens in new window or tab

Westminster

City of Westminster - opens in new window or tab

Wheat Ridge

City of Wheat Ridge - opens in new window or tab

Windsor

City of Windsor - opens in new window or tab

Winter Park

City of Winter Park - opens in new window or tab

 

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.

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.

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 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 tabsite.

North Carolina

The fee is 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 $0.28 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.

Informing overseas buyers about import charges

When you sell to buyers outside the US, import charges (including taxes and customs fees) may apply for the country you're sending the item to. These charges are determined by the country you're sending the item to, and are usually based on the item's price, postage weight, dimensions and country of origin.

Some countries and jurisdictions require eBay to collect import tax from the buyer when they pay for their order. Consignments where eBay does not collect taxes may require buyers to pay additional import fees (e.g. VAT and duties) as part of clearing their parcel through customs, or when they receive their order.

Buyers are responsible for paying import charges. 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.

Mexico withholding

In order to comply with recent changes to tax laws in Mexico, sellers who reside in Mexico should verify that the personal information on file with eBay, such as name, address and date of birth, matches that information on file with the Servicio de Administración Tributaria (SAT). Please click on the following link for more information: https://export.ebay.com/es/fees-and-payments/qa-on-tax-regime/ - opens in new window or tab

Tip
If your item's being sent using eBay International Shipping, 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.

Was this article helpful?

Related help topics