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: eBay Store subscription fees
Texas (TX)	October 1, 2025	The following fees are considered data processing services subject to tax: eBay Store subscription fees Portion of your final value fees* Insertion fees *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: Listing upgrade fees (Feature Fees) Promoted listing fees
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. Business sellers need to submit their RUT ID (Rol Unico Tributario (RUT) number) to enable eBay to apply the seller exemption for VAT.
Colombia	December 15, 2025	19% VAT applies on fees paid by private sellers with a registered address in Colombia. Business sellers need to submit their NIT ID (Número de Identificación Tributaria (NIT) number) to enable eBay to apply the seller exemption for VAT.
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.

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.

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 Dakota 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

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
Cortez	City of Cortez - 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
Durango	City of Durango - 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
Sterling	City of Sterling - 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

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.

Setting up a tax table

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 $0.28 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 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.

Examples:

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

Fees and invoices