This is important.

Let's say you are a business....

You don't charge sales tax on shipping. However, if you combine "shipping and handling", you must charge sales tax on the total since shipping isn't separately stated (Va Law, others may vary).

The fact is that shipping is shipping. If you are going to charge a "handling" fee, it should be separately stated.

What you are asking for is permission to cheat ebay out of their fee (regardless of how you feel about it) and possibly deceive potential buyers.

Does that "sound" like the right thing to do?

I know this is a tough issue for ebay sellers and it is quite common. It still doesn't make it right. Have a good one