Ebay likely is reporting all the sales tax remitted, but that doesn't change the fact that they are collecting who knows how many dollars worth of unnecessary sales tax and collecting a nice fee for themselves off it. I'm not even referring to the sales thresholds previously mentioned. I'm talking about the people like my wife that sell 10-20 items a year to clean out the garage/closets. These types of transactions don't require the collection of sales tax. How many of these sales are made on ebay each year?
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