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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.
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.
Texas sellers do not need to collect Texas sales tax on items shipped and delivered to out-of-state locations. To document these sales, your records must include proof of delivery, such as a bill of lading, a shipping invoice or a postal receipt.
eBay is required to charge internet sales tax on purchases in 34 states. If a shipping address is in one of the marketplace responsibility states within the U.S., the applicable tax will be collected.
Do I collect tax on items I ship out of the country (export)? You do not have to collect Texas tax on items that you export, but you must keep records to prove export. The Comptroller’s office will accept any of the following documentation as proof:
Remote sellers that only sell through a marketplace provider that has certified they will collect sales and use tax on your behalf are not required to hold a Texas tax permit. However, you must keep required records of your marketplace sales for at least four years.
Unless you qualify under the safe harbor provision, you are required to collect local use tax based on the local tax rate applicable to the location to which you are shipping. You can choose to collect the single local use tax rate instead of having to determine the rate based on destination.
