And it is: WHO will prepare and file the returns? EBay or the Sellers??? I'm required to collect California sales tax for all in-state sales, and to report it to the state. But, California is a hodge-podge of tax districts, of different percentages - counties, cities, transit districts, etc. all charge their own rates (by voter approval). So at the end of the year I spend a less-than-merry day trying to figure out where I've sold items and how much to apply to each line. Sometimes buyers live in little towns - I have to figure out what counties they are in. Usually I don't end up paying anything to the local districts because the monetary amount (a percentage) is too low. But I have to go through the effort.

It will be much less-than-less-than-merry if the government expects me to know to what Borough of Pennsylvania my shipments went (think they are boroughs in that commonwealth). South Dakota? Ho-kay, I'll just mark my eBay preferences "No Sales To South Dakota." That'll keep those Wild Bills at bay.