Income tax will be included in the GST

Taxes and import duties

Pay taxes on eBay sales

If your income from eBay sales is subject to income tax or corporation tax, you are required by law to declare and pay tax on it. In addition, your sales may be subject to sales tax, in which case you are obliged to invoice them, declare them to the responsible tax office and pay the tax to them. We recommend that you contact a tax advisor if you have any questions about your tax obligations.

You can also find more information about eBay tax policies and your obligations on our eBay legal portal or our terms and conditions.

Inform buyers of import charges

Most buyers pay the import fees when they receive the item. These costs cannot be included in the purchase price or in the shipping costs, but are calculated additionally. Please point this out to international buyers in your offers. Further information can be found in the seller portal.

The amount of these charges typically depends on the item price, shipping weight, dimensions, and country of origin, as well as the taxes, import duties and fees applicable to the destination country.

Collection of Internet Sales Tax by eBay in the United States

On the basis of the applicable tax laws, eBay's Internet Sales Tax is calculated, collected and paid for items that are sent to customers in the following countries.

Please check this page regularly as we will continually update the following table as states introduce new laws and regulations regarding the collection of Internet sales tax.

State

Effective Date

additional Information

Alabama

1st July 2019

Alabama - opens in a new window or tab

The state of Alabama has a Simplified Sellers Use Tax (SSUT) program under Articles 40-23-192. eBay collects the SSUT on taxable transactions that ship items to Alabama and pays the eight percent (8%) tax to the Alabama Department of Revenue on behalf of the customer.

eBay Inc.- SSUT Account Number: SSU-R010250382

Arizona

October 1, 2019

Arizona - opens in a new window or tab

eBay Inc.- SUT Account Number: 21332954

Arkansas

1st July 2019

Arkansas - opens in a new window or tab

eBay Inc.- SUT Account Number: 64768212-SLS

California

October 1, 2019

For more information, please contact the Department of Tax and Fee Administration - opens in new window or tab.
In addition to the requirements for collecting and paying Internet Sales Tax, the California Department of Tax and Fee Administration (CDTFA) also requires eBay to collect and pay the Electronic Waste Recycling (eWaste) fee. The eWaste Fee is a fee charged on the retail sale or rental of certain electronic products designated by the Department of Toxic Substances Control (DTSC). Further information on the eWaste Fee can be found on the CDTFA website - will open in a new window or tab.

Please note that the fee is included in applicable taxes.

eBay Inc.- SUT Account Number: 240-487552

Colorado

October 1, 2019

Colorado - opens in a new window or tab

eBay Inc.- SUT Account Number: 35517889-0003

Connecticut

April 1, 2019

Connecticut - opens in a new window or tab

eBay Inc. is registered with the Connecticut Department of Revenue Service (DRS) to collect sales tax and collects sales tax on all Connecticut taxable sales made through the eBay website.

eBay Inc.- SUT Account Number: 49226624-001

District of Columbia

1st May 2019

District of Columbia - opens in new window or tab

eBay Inc.- SUT Account Number: 00006-74381

Hawaii

January 1, 2020

Please contact the Hawaii Department of Taxation - will open in a new window or tab.

Idaho

June 1, 2019

Idaho - opens in a new window or tab

eBay Inc.- SUT Account Number: 005240912

Illinois

January 1, 2020

Illinois - opens in a new window or tab

Indiana

1st July 2019

Please contact the Department of Revenue - will open in a new window or tab.

eBay Inc.- Taxpayer Identification Number: 0007268262

Iowa

1st February 2019

Iowa - opens in a new window or tab

eBay Inc.- SUT Account Number: 100000497

Kentucky

1st July 2019

Kentucky - opens in a new window or tab

eBay Inc.- SUT Account Number: 000825300

Maine

October 1, 2019

Contact Maine Revenue Services for more information - opens in new window or tab.

eBay Inc.- SUT Account Number: 1202374

Maryland

October 1, 2019

Contact the Comptroller of Maryland for more information - opens in new window or tab.

eBay Inc.- SUT Account Number: 09754229

Massachusetts

October 1, 2019

Contact the Massachusetts Department of Revenue for more information - opens in new window or tab.

eBay Inc.- SUT Account Number: SLS-11172565-006

Michigan

January 1, 2020

Michigan - opens in a new window or tab

Minnesota

January 1, 2019

Minnesota - opens in a new window or tab

As of October 1, 2019, Minnesota has no longer had an exception for small traders and eBay is required to collect sales tax on all sales.

eBay Inc.- SUT Account Number: 4536355

Nebraska

1st May 2019

Nebraska - opens in a new window or tab

eBay Inc.- SUT Account Number: 009117121

Nevada

October 1, 2019

Contact the Nevada Department of Taxation for more information - opens in new window or tab.

eBay Inc.- Taxpayer Identification Number: 1000-368467-002

New Jersey

1st May 2019

New Jersey - opens in a new window or tab

eBay Inc.- Taxpayer Identification Number: 770430924000

New Mexico

1st July 2019

Please contact the Taxation and Revenue Department - will open in a new window or tab.

eBay Inc. - NM CRS # 03-504830-00-1

new York

June 1, 2019

New York - opens in a new window or tab

eBay Inc. is a registered sales tax operator in New York State and collects sales tax on all taxable sales of tangible goods through its website that ship to an address in New York state.

North Carolina

1st February 2020

Contact the North Carolina Department of Revenue for more information - opens in new window or tab.

North Dakota

October 1, 2019

Please contact the Office of State Tax Commissioner - will open in a new window or tab.

eBay Inc.- SUT Account Number: 349 805 00

Ohio

1st September 2019

Contact the Ohio Department of Taxation for more information.

eBay Inc.- SUT Account Number: 99117778

Oklahoma

1st July 2019

Oklahoma - opens in a new window or tab

eBay Inc.- Taxpayer Identification Number: SVU-10098024-05

Pennsylvania

1st July 2019

Pennsylvania - opens in a new window or tab

eBay Inc.- SUT Account Number: 67652786

Rhode Island

1st July 2019

Rhode Island - Opens in a new window or tab

eBay Inc.- Taxpayer Identification Number: 2-1064-9497

South carolina

October 1, 2019

South Carolina - opens in a new window or tab

eBay Inc.- SUT Account Number: 116833329

South Dakota

1st July 2019

South Dakota - opens in a new window or tab

eBay Inc.- SUT Account Number: 1034-5712-ST

Texas

October 1, 2019

For more information, contact the Texas Comptroller of Public Accounts - opens in a new window or tab.

eBay Inc.- SUT Account Number: 3-20719-3415-5

Utah

October 1, 2019

Contact the State Tax Commission for more information - opens in new window or tab.

eBay Inc.- SUT Account Number: 11891809-010-STC

Vermont

1st July 2019

Vermont - opens in a new window or tab

eBay Inc.- SUT Account Number: 770430924000

Virginia

1st July 2019

Virginia - opens in a new window or tab

eBay Inc.- SUT Account Number: 10-770430924F-001

Washington

January 1, 2019

Washington - opens in a new window or tab

eBay Inc. - UBI: 601-960-769

West Virginia

1st July 2019

West Virginia - opens in a new window or tab

eBay Inc.- SUT Account Number: 2379-4588

Wisconsin

January 1, 2020

Wisconsin - opens in a new window or tab

Wyoming

1st July 2019

Wyoming - opens in a new window or tab

eBay Inc.- SUT Account Number: 24035547

You should continue to collect and pay taxes until the applicable tax regulations come into effect, if required by the applicable regulations for those states. Additional states will be added to this list at a later date.

Once eBay has started collecting taxes for the states listed above, no further action is required on your part. There are no additional deductions or fees for the automatic calculation, collection and payment of the Internet Sales Tax by eBay. The recovery process applies to all sales, regardless of whether the seller is based in the United States or another country.

When a buyer buys an item on eBay and provides a shipping address in one of the states listed above, eBay calculates and adds the applicable Internet Sales Tax upon checkout. The buyer pays both the item cost and the internet sales tax. eBay collects and pays the applicable tax.

There is no way for sellers to exclude items from being sold in the states listed above or to bypass eBay's automatic collection of Internet Sales Tax.

Collection of Goods and Services Tax (GST) by eBay in Australia

Items shipped to Australia - Goods and Services Tax (GST)

The Australian Goods and Services Tax (GST) is generally levied on all items delivered to buyers in Australia. (For a list of products exempt from GST - opens in a new window or tab, see the Australian Taxation Office website.)

Items imported into Australia

GST is charged for goods imported into Australia by consumers.

Orders up to a value of AU $ 1,000

If you purchase an item with item location outside Australia and provide a shipping address in Australia, eBay will add the GST to the total amount when you checkout. The seller receives payment for the order value (item price + shipping costs) and eBay pays the GST to the Australian Taxation Office (ATO).

If GST has been withheld, you can go from the side Details of the purchase in your purchase overview - opens in a new window or tab and will open and download an invoice with declared tax.

Orders valued at over AU $ 1,000

For international purchases over AU $ 1,000, GST is typically collected at the Australian border. You may have to pay this tax as part of customs clearance.

For more information on purchasing items overseas, please visit our International Purchasing and Shipping overseas help page.

Item deliveries to Norway - VAT in e-commerce (VOEC)

Since April 1, 2020, goods imported into Norway with a value of less than 3000 NOK are subject to Norwegian Value Added Tax (MVA).

Orders up to 3000 NOK:

If a buyer in Norway purchases an item under NOK 3000 overseas, eBay will add VAT to the total amount of the order upon checkout. Additional costs, such as shipping and insurance costs, are included in the 25% VAT. The seller receives the usual payment for the order value (item price plus shipping costs) and eBay pays the VAT amount to the Norwegian tax authorities. Sellers must note eBay's VOEC number ("VOEC no 2024926") on the package.

Orders over 3000 NOK:

For items with a value of more than 3000 NOK, eBay does not charge VAT, as this is generally charged when importing at the Norwegian border.