| eBay sales tax collection
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.
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:
State
|
Effective Date
|
Additional Information
|
Minnesota
|
January 1, 2019
|
Small business exemption - Minnesota has enacted a small business
exemption for out of state unregistered sellers whose taxable retail
sales into Minnesota are less than $10,000 in the previous 12-month
period. These sellers are not subject to the Minnesota marketplace tax
laws, and eBay will not be collecting sales tax on these transactions.
|
Washington
|
January 1, 2019
|
Washington - opens in new window or tab
|
Iowa
|
February 1, 2019
|
Iowa - opens in new window or tab
|
Connecticut
|
April 1, 2019
|
Connecticut - opens in new window or tab
|
District of Columbia
|
May 1, 2019
|
District of Columbia - opens in new window or tab
|
Nebraska
|
May 1, 2019
|
Nebraska - opens in new window or tab
|
New Jersey
|
May 1, 2019
|
New Jersey - opens in new window or tab
|
Idaho
|
June 1, 2019
|
Idaho - opens in new window or tab
|
New York
|
June 1, 2019
|
New York - opens in new window or tab
|
Alabama
|
July 1, 2019
|
Alabama - opens in new window or tab
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Arkansas
|
July 1, 2019
|
Arkansas - opens in new window or tab
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Indiana
|
July 1, 2019
|
Please contact the Department of Revenue - opens in new window or tab for further information.
|
Kentucky
|
July 1, 2019
|
Kentucky - opens in new window or tab
|
New Mexico
|
July 1, 2019
|
Please contact the Taxation and Revenue Department - opens in new window or tab for further information.
|
Oklahoma
|
July 1, 2019
|
Oklahoma - opens in new window or tab
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Pennsylvania
|
July 1, 2019
|
Pennsylvania - opens in new window or tab
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Rhode Island
|
July 1, 2019
|
Please contact the Division of Taxation - opens in new window or tab for further information.
|
South Dakota
|
July 1, 2019
|
South Dakota - opens in new window or tab
|
Virginia
|
July 1, 2019
|
Virginia - opens in new window or tab
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West Virginia
|
July 1, 2019
|
West Virginia - opens in new window or tab
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Wyoming
|
July 1, 2019
|
Wyoming - opens in new window or tab
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Vermont
|
July 1, 2019
|
Vermont - opens in new window or tab
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California
|
October 1, 2019
|
Please contact the Department of Tax and Fee Administration - opens in new window or tab for further information.
|
North Dakota
|
October 1, 2019
|
Please contact the Office of State Tax Commissioner - opens in new window or tabfor further information.
|
South Carolina
|
October 1, 2019
|
South Carolina - 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 State Tax Commission - opens in new window or tab for further information.
|
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