Are you a buyer looking for information about tax? Read our article about paying tax on your eBay purchases
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:
- Charging sales tax on eBay sales
- Paying income tax on eBay sales
- Paying tax on eBay fees
- 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. For more information on these tax requirements, we recommend that you consult with your tax advisor.
Tax on eBay selling fees
Depending on state law and your registration address, eBay may be required to collect sales tax or other similar taxes on certain eBay selling fees. In the US, this currently applies to sellers located in Hawaii, South Dakota, Texas, and Washington. Details of any tax charged on your selling fees will be on your tax invoice. The fees which are subject to tax are detailed in the table below:
|
State |
eBay effective date |
Fees subject to tax |
|
South Dakota (SD) |
August 1, 2024 |
The following fees are services subject to tax:
|
|
Texas (TX) |
October 1, 2025 |
The following fees are considered data processing services subject to tax:
*eBay continues to engage with the Texas Comptroller to reach an agreement on what portion of final value fees are subject to tax. |
|
Washington (WA) |
October 1, 2025 |
The following fees are considered advertising services subject to tax:
|
|
Hawaii (HI) |
November 1, 2025 |
Selling fees are subject to General Excise Tax (GET). Some fees are taxed based on the delivery address, and other fees are taxed based on the seller’s registration address. See your tax invoice for details. |
International sellers
|
Country |
eBay effective date |
Fees subject to tax |
|
Peru |
March 1, 2025 |
18% VAT applies on fees paid by private sellers with a registered address in Peru. |
|
Chile |
November 3, 2025 |
19% VAT applies on fees paid by private sellers with a registered address in Chile. |
|
Colombia |
December 15, 2025 |
19% VAT applies on fees paid by private sellers with a registered address in Colombia. |
Uganda |
April 1, 2026 | 18% VAT applies on fees paid by private sellers with a registered address in Uganda. Business sellers need to submit their Uganda Revenue Authority (URA) VAT number to enable eBay to apply the seller exemption for VAT. |
| Morocco | July 1, 2026 | 20% VAT applies on fees paid by private sellers with a registered address in Morocco. Business sellers need to submit their ICE (Identifiant Commun de l’Entreprise) number to enable eBay to apply the seller exemption for VAT. |
| Azerbaijan | September 8, 2026 | 18% VAT applies on fees paid by private sellers with a registered address in Azerbaijan. Business sellers need to submit their VÖEN number to enable eBay to apply the seller exemption for VAT. |
| Bangladesh | September 8, 2026 |
15% VAT applies on fees paid by sellers with a registered address in Bangladesh. Business sellers need to submit their NBR (National Board of Revenue) VAT number to enable eBay to apply the seller exemption for VAT.
|
eBay sales tax collection
Based on applicable tax laws, eBay calculates, collects, and remits sales tax on behalf of sellers for items shipped to customers in the states and territories listed below.
No action is required on your part, and there are no charges or fees for eBay automatically calculating, collecting, and remitting sales tax. The collection process applies to all sales, whether the seller is located in or outside of the United States.
Sellers can't opt out of selling items into the states and territories listed below, or opt out of eBay automatically collecting sales tax.
Charging sales tax on eBay sales
If you're required to charge sales tax (for some US territories where eBay is not required to collect and remit 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 remitting 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.
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
The E911 fee is collected on calling cards, plans, replenishments, and devices sold with prepaid wireless service. Fee amounts vary between jurisdictions. 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. As a marketplace facilitator, eBay is required to collect and remit this fee on applicable sales.
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 tabsite.
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 item's selling price, and is 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.
European Union - Customs duty
A €3 customs duty may apply to items valued €150 or less sent from outside the European Union (EU) to EU addresses.
For eligible items sent from outside the EU to EU addresses through eBay managed shipping programs such as eBay International Shipping and the eBay Global Shipping Program, applicable import fees, including the €3 customs duty, are collected at checkout.
Sellers should note that eligible items sent by other shipping methods, depending on the shipping method utilized, may see the seller charged the €3 customs duty by the shipping provider prior to shipment or the buyer charged prior to delivery.
The customs duty applies per item type rather than per package. Multiples of the same item type are charged the duty once.
- Stationery: A notepad, a diary, and a calendar in a single parcel are counted as 3 distinct item types (total = €9 duty)
- Clothing: A t-shirt of cotton and a t-shirt of polyester in the same package are counted as 2 distinct item types (total = €6 duty)
- Clothing: Two cotton t-shirts of different color and size in the same package are counted as 1 item type (total = €3 duty)
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.
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