Beginning October 1, 2019, eBay began collecting sales tax on applicable transactions for buyers in Arizona, California, Colorado, Maine, Maryland, Massachusetts, Nevada, North Dakota, South Carolina, Texas & Utah. For states where eBay is collecting tax, you do not need to take any action - eBay collects the tax directly and passes it on to the government.
In addition to the above states, you must have your buyers pay sales tax for any shipments to buyers in your own state.
In addition to the above states, you must have your buyers pay sales tax for any shipments to buyers in your own state.