Are you a seller looking for information about tax on your eBay sales? Read our article on taxes and import charges for sellers

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. Select a state Alabama Alaska Arkansas Arizona California Colorado Connecticut Washington DC Delaware Florida Georgia Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisana Maine Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Ohio Oklahoma Oregon Pennsylvania Rhode Island South Carolina South Dakota Tennessee Texas Utah Virginia Vermont Washington West Virginia Wisconsin Wyoming



Select an entity type Resale Charitable Religious Government Miscellaneous

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.

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.

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 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 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 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.