4 mins article

Paying tax on eBay purchases

Many countries and jurisdictions around the world apply some sort of tax on consumer purchases, including items bought on eBay. Whether the tax is included in the listing price, added at checkout, charged at the border, or paid directly by the buyer depends on the seller's status, the order price, the item's location, and your shipping address.

When you buy an item, taxes may be applicable to your purchase and may vary depending on a variety of factors, such as:

  • Price of the item
  • Nature of the item
  • Delivery address of your order

Many organizations and groups qualify as exempt from sales tax and may make purchases on eBay without paying sales tax. To find out more about our Buyer Exemption program, and to claim your sales tax exemption, take a look below.

Tip
Even if you live in a state that does not impose a sales tax, you may still see tax calculated on your order if it is shipped to a state that does impose a tax. Similarly, sales tax may still be applicable if you live outside of the United States.

Items delivered to a United States address

For items shipped to a US address, the tax responsibility falls into the following three categories:

Marketplace responsibility

Marketplace responsibility refers to states where eBay collects and remits sales tax on behalf of sellers.

If your shipping address is in one of the marketplace responsibility states within the US, applicable sales tax will be collected by eBay and included in the order total at checkout. To find out if your address is in a marketplace responsibility state, you can find the full list of states below.

Seller responsibility

If your shipping address isn't in one of the marketplace responsibility states, but the seller has a responsibility to charge sales tax, the applicable taxes will be included at checkout.

Buyer responsibility

If neither eBay nor the seller is required to collect sales tax on your purchase, you may be required to pay taxes directly to the state or your local tax authority. For more information we recommend that you consult with your tax advisor.

Tip
In addition to any applicable sales or use taxes, if your purchase is shipped into the US from another country, you may have to pay duties and customs processing fees. These additional amounts may need to be paid to either the customs authority, or to the entity handling your shipment (e.g. US Postal Service). Take a look at our article on international purchases and shipping for more details.

eBay's Buyer Exemption program for sales tax

If you are a tax-exempt buyer, we have a buyer exemption system that allows you to submit sales tax exemption certificates to eBay and make purchases without paying sales tax.

Alternatively, you may be able to get a credit for sales tax paid to eBay directly from your state. However, you should consult a tax advisor or contact the Department of Revenue for your state for further details as policies are different for each state.

Claiming sales tax exemption for your eBay purchases

In order for eBay to verify your tax exemption, you'll need to provide a valid form of exemption documentation for the state you're getting your purchases delivered to. The documentation required for tax exemption can vary from state to state. Use the dropdown menus below to see documentation required for your state.

 


 
 
 
 

If your state requires you to submit an "Multi-Jurisdiction Form" (MTC Form) or a "Streamline Sales Tax Form" (SST Form) you can find them by following the links below:

To upload your documentation, use the Upload documents button below.

Upload documents

Please allow 3-5 business days for processing. We will send you a confirmation email when your tax exemption status has been verified.

Tip
When you upload your documentation, make sure the image is clear and all information is clearly visible - otherwise we may not be able to verify your details. Your image can be in jpeg, jpg, pdf, or png format, and the maximum file size is 5MB.

eBay's sales tax collection for US states

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.

Please check this page regularly as we are continuously updating the following table as states adopt new laws and regulations regarding sales tax collection.

State

Effective Date

Additional Information

Alabama

July 1, 2019

Alabama Department of Revenue - opens in new window or tab

The State of Alabama has a program for simplified sellers use tax (SSUT) under Statute § 40-23-192. eBay has collected simplified sellers use tax on taxable transactions delivered into Alabama and the tax of flat eight percent (8%) will be remitted on the customer's behalf to the Alabama Department of Revenue.

eBay Inc. – SSUT Account Number: SSU-R010250382

Arizona

October 1, 2019

Arizona Department of Revenue - opens in new window or tab

Arkansas

July 1, 2019

Arkansas Department of Finance and Administration - 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.

Colorado

October 1, 2019

Colorado Department of Revenue - 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.

District of Columbia

May 1, 2019

District of Columbia Office of Tax and Revenue - 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.

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.

Idaho

June 1, 2019

Idaho State Tax Commission - opens in new window or tab

Illinois

January 1, 2020

Illinois Department of Revenue - 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.

Iowa

February 1, 2019

Iowa Department of Revenue - opens in new window or tab

Kentucky

July 1, 2019

Kentucky Department of Revenue - opens in new window or tab

Louisiana

July 1, 2020

Louisiana Department of Revenue - 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.

Maryland

October 1, 2019

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

Massachusetts

October 1, 2019

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

Michigan

January 1, 2020

Michigan Department of Treasury - 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.

Mississippi

July 1, 2020

Mississippi Department of Revenue - opens in new window or tab

Nebraska

April 1, 2019

Nebraska Department of Revenue - 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.

New Jersey

May 1, 2019

New Jersey Department of Taxation - 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 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.

North Carolina

February 1, 2020

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

North Dakota

October 1, 2019

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

Ohio

September 1, 2019

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

Oklahoma

July 1, 2019

Oklahoma Tax Commission - opens in new window or tab

Pennsylvania

July 1, 2019

Pennsylvania Department of Revenue - opens in new window or tab

Rhode Island

July 1, 2019

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

South Carolina

October 1, 2019

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

South Dakota

July 1, 2019

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

Tennessee

October 1, 2020

Tennessee Department of Revenue - opens in new window or tab

Texas

October 1, 2019

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

Utah

October 1, 2019

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

Vermont

July 1, 2019

Vermont Department of Taxes - opens in new window or tab

Virginia

July 1, 2019

Virginia Department of Taxation - opens in new window or tab

Washington

January 1, 2019

Washington Department of Revenue - opens in new window or tab

West Virginia

July 1, 2019

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

Wisconsin

January 1, 2020

Wisconsin Department of Revenue - opens in new window or tab

Wyoming

July 1, 2019

Wyoming Department of Revenue - opens in new window or tab

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

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

Carbondale

City of Carbondale - opens in new window or tab

Colorado Springs

City of Colorado Springs - opens in new window or tab

Englewood

City of Englewood - 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

Glenwood Springs

City of Glenwood Springs - opens in new window or tab

Golden

City of Golden - 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

Longmont

City of Longmont - 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

Lone Tree

City of Lone Tree - 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

Silverthorne

City of Silverthorne - opens in new window or tab

Pueblo

City of Pueblo - 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

Snowmass Village

City of Snowmass Village - opens in new window or tab

Steamboat Springs

City of Steamboat Springs - opens in new window or tab

Vail

City of Vail - opens in new window or tab

Winter Park

City of Winter Park - opens in new window or tab

 

Important
If you see a sales tax charge at checkout and your item is being delivered to a state where eBay hasn't started collecting sales tax yet, that tax amount is being charged by the seller. You should contact the seller directly to understand the tax amount or to claim a sales tax exemption for your purchase.

Mattress recycling fee

California

The California Mattress Recycling Council (MRC) funds a recycling program through a state-mandated $10.50 recycling fee on each mattress, foundation, box spring, and adjustable base sold. eBay is collecting this fee when mattresses are shipped into California. Additional information on this fee can be found on the Mattress Recycling Council - opens in new window or tab site.

Connecticut

The mattress recycling program in Connecticut is funded through a $9 recycling fee that is collected when a mattress or box spring is sold to Connecticut consumers. The program, Bye Bye Mattress, will be administered by the Mattress Recycling Council (MRC). The fee is used to pay for transporting and recycling the discarded mattresses. eBay is collecting this fee when mattresses are shipped into Connecticut. Additional information on this fee can be found on the Mattress Recycling Council - opens in new window or tab site.

Rhode Island

The mattress recycling program in Rhode Island is funded through a $16 recycling fee collected at retail from customers on each mattress and foundation shipped into Rhode Island. These fees fund the collection and recycling of mattresses and foundations used and discarded in Rhode Island. eBay is collecting this fee when mattresses are shipped into Rhode Island. Additional information on this fee can be found on the Mattress Recycling Council - opens in new window or tab site.

Electronic waste recycling fee

California

eBay is required by the California Department of Tax and Fee Administration (CDTFA) to collect and remit the Electronic Waste Recycling (eWaste) Fee. The eWaste Fee is a fee imposed on the retail sale or lease of certain electronic products that have been identified by the Department of Toxic Substances Control (DTSC). Additional information on the eWaste fee can be found on CDTFA eWaste - opens in new window or tab site.

Battery recycling fee

Texas

eBay is required by the Texas Comptroller of Public Accounts to collect a battery recycling fee on sales of new and used lead acid batteries when shipped into Texas. The battery recycling fee is $3.00 for each battery of 12 volts or more, or $2.00 if less than 12 volts. More information on the Texas battery recycling fee can be found on the Texas Battery Sales - opens in new window or tab site.

Tire recycling fee

California

The California Department of Tax and Fee Administration (CDTFA) imposes a California tire fee on the sales of new tires shipped into California. The CDTFA administers the program on behalf of the Department of Resources Recycling and Recovery (CalRecycle) and the California Air Resources Board (CARB). The fee for each new tire purchased is $1.75. More information about the California tire fee can be found on the CDTFA Special Taxes and Fees - opens in new window or tab site.

Ohio

Ohio imposes a $1 fee on tires with rims of 13 inches or more. This fee is administered by the Ohio Tax Commissioner, and eBay, as a Marketplace Facilitator, is required to collect this fee when tires are shipped into the State. More information about this fee can be found Ohio Replacement Tire Fee - opens in new window or tab site.

Washington

eBay is required to collect and remit a tire fee for each tire shipped into the state of Washington. The Washington tire fee is $1.00 and applies to new replacement vehicle tires. More information about the Washington tire fee can be found Washington State Legislature Tire fee - opens in new window or tab site.

White goods disposal tax

North Carolina

North Carolina imposes a flat fee of $3.00 for every new white good sold by a retailer and shipped into North Carolina – e.g. ovens, refrigerators, heaters, washers, etc. eBay, as a marketplace facilitator, is required to collect and remit this fee on applicable sales. More information related to this fee can be found on the White Goods Disposal Tax - opens in new window or tab site.

Items delivered overseas

If your order is being shipped to an address outside of the United States, local consumer tax and/or customs duty may apply and the package's recipient may need to pay these to clear customs.

While we've included basic information for some countries here, it's only intended as a guide and is by no means exhaustive. For more information, please check your local tax and customs regulations.

Items delivered to EU countries – Value Added Tax (VAT)

If the item is being shipped from outside the EU into an EU country, the recipient may need to pay VAT and customs duty. These may not apply if the order is under a certain value, but the threshold varies between countries.

 

Items delivered to Australia or New Zealand – Goods and Services Tax (GST)

GST applies to goods imported by consumers into Australia and New Zealand. Online marketplaces such as eBay are responsible for collecting GST on low value goods imported into Australia, and, starting 1 December 2019, to New Zealand.

Orders up to $1,000:

If you want to ship your purchase to Australia or New Zealand, and the item is located outside that country, eBay will add GST to your total at checkout. The seller receives payment for the order value (item price + shipping), and eBay remits the GST to the Australian Taxation Office (ATO) or NZ Inland Revenue Department (IRD).

If GST was collected, you can view and download a tax invoice from the Order details page in your Purchase history - opens in new window or tab.

Orders over $1,000

GST on purchases valued at over AU $1,000 or NZ $1,000 is generally collected at the Australian or NZ border. You may need to pay it to clear your package through customs.

 

Items delivered to Norway – Value Added Tax on E-commerce (VOEC)

Starting 1 April 2020, Value Added Tax (VAT) applies to goods below a value of 3000 NOK that are imported into Norway.

Orders up to 3000 NOK:

When a buyer in Norway purchases an item below a value of 3000 NOK from outside Norway, eBay will add VAT to the order total at checkout. Additional costs – e.g. shipping and insurance – are included when calculating the 25% VAT rate. However, these additional costs are excluded when determining if the sale is within the NOK 3000 threshold. The seller will receive their usual payment for the order value (item price plus shipping costs), and eBay will remit the VAT value to the Norwegian Tax Administration. Sellers must include eBay's VOEC number on the package "VOEC no 2024926".

Orders over 3000 NOK:

eBay does not collect VAT on items with a value above 3000 NOK as this is generally collected at the Norwegian border.

 

Items delivered to Mexico – Value Added Tax (VAT)

Prices may be inclusive of VAT.

 

If additional tax is applicable on your eBay purchase, you'll see this indicated on the listing page and the tax amount will be shown on the checkout page before you pay.

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