Few questions about eBay as a seller and buyer

[packs]

Hey guys. I have a couple of questions about somethings that are going on with me on eBay.

First: I just sold a card to a buyer and in my message that I sent to him I informed him of a shipping and handling price and then mentioned that if he wanted to insure the card to please include an additional couple bucks, three. The guy paypal'ed me this morning and didn't include the insurance cost. Should I still insure the card even though he clearly decided not to insure his card? I'm assuming yes just to cover my butt. Would paypal still find me liable if the card was lost or damaged? I guess I'm just annoyed that someone would stiff me three measly bucks.

Second: Is there an eBay policy in place for charging sales tax? I bought a card and was charged for an additional sales tax on the final auction price. I've never been asked to pay a sales tax before on eBay and have been a member for 6 or 7 years.