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 .
Are you a buyer looking for information about tax? Read our article about paying tax on your eBay purchases
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:
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.
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.
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:
Important things to keep in mind when setting up a tax table:
Once you've created your tax table, you need to specify in your listing that you are charging sales tax. Here's how:
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
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
November 1, 2021
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
eBay Inc. – SUT Account Number: 21332954
eBay Inc. – SUT Account Number: 64768212-SLS
eBay Inc. – SUT Account Number: 240-487552
eBay Inc. – SUT Account Number: 35517889-0003
Effective 2020, eBay is required to collect sales taxes in certain home rule cities in Colorado.
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
District of Columbia
eBay Inc. – SUT Account Number: 00006-74381
eBay Inc. – SUT Account Number: 23-8017334517-4
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
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
eBay Inc. – SUT Account Number: 005240912
eBay Inc. – SUT Account Number: 43459821
eBay Inc. – Taxpayer Identification Number: 0007268262
February 1, 2019
eBay Inc. – SUT Account Number: 100000497
eBay Inc. – SUT Account Number: 005-770430924F-01
eBay Inc. – SUT Account Number: 000825300
eBay Inc. – SUT Account Number: 000000958
eBay Inc. – SUT Account Number: 1202374
eBay Inc. – SUT Account Number: 09754229
eBay Inc. – SUT Account Number: SLS-11172565-006
eBay Inc. – SUT Account Number: 770430924
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
eBay Inc. – SUT Account Number: 1416-3462
eBay Inc. – Taxpayer Identification Number: 17173086
eBay Inc. – SUT Account Number: 009117121
eBay Inc. – Taxpayer Identification Number: 1000-368467-003
eBay Inc. – Taxpayer Identification Number: 770430924000
eBay Inc. – NM CRS # 03-504830-00-1
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
February 1, 2020
eBay Inc. – SUT Account Number: 601266082
eBay Inc. – SUT Account Number: 349805 00
September 1, 2019
Please contact the Ohio Department of Taxation for further information.
eBay Inc. – SUT Account Number: 99117778
eBay Inc. – Taxpayer Identification Number: SVU-10098024-05
eBay Inc. – SUT Account Number: 67652786
eBay Inc. – Taxpayer Identification Number: 2-1064-9497
eBay Inc. – SUT Account Number: 116833329
eBay Inc. – SUT Account Number: 1034-5712-ST
eBay Inc. – SUT Account Number: 1001737550-SLC
eBay Inc. – SUT Account Number: 3-20719-3415-5
eBay Inc. – SUT Account Number: 11891809-010-STC
eBay Inc. – SUT Account Number: 770430924000
eBay Inc. – SUT Account Number: 10-770430924F-001
eBay Inc. – UBI: 601-960-769
eBay Inc. – SUT Account Number: 2379-4588
eBay Inc. – SUT Account Number: 4561020032549
eBay Inc. – SUT Account Number: 24035547
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 Shungnak
City & Borough of Juneau
City of Skagway
City & Borough of Sitka
City of Kotzebue
City of Soldotna
City & Borough of Wrangell
City of Mountain Village
City of Tenakee Springs
City & Borough of Yakutat
City of Thorne Bay
City of Aleknagik
City of North Pole
City of Toksook Bay
City of Old Harbor
City of Unalakleet
City of Ouzinkie
City of Unalaska
City of Cordova
City of Wasilla
City of Pelican
City of White Mountain
City of Dillingham
City of Quinhagak
City of Saint Paul
Kenai Peninsula Borough
City of Gustavus
Ketchikan Gateway Borough
City of Selawik
City of Houston
City of Seldovia
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.
Cherry Hills Village
Mt. Crested Butte
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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 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.
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.
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.
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.
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.
The fee for the state of Kansas is 2.06% for each service/ device sold with a prepaid option that is shipped to the state of Kansas. More information can be found on Kansas’ Prepaid Wireless 911 Fee - opens in new window or tab site.
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.
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.
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.
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.
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.
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.
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.