The actual listing fees vary by increments, such as item is listed with a starting bid of $0.01-$9.99, and one picture the ad fee is 30 cents. I believe $9.99 to $49.99 is 55 cents.
Reserve fee is $1.00 and it is refundable if the item sells. The thing about reserves is that Ebay will charge the ad fee that is the reserve fee. Meaning that if you start auction at $9.99 and have a $40.00 reserve, they will charge $.55 for the ad.
At the end of an auction they take a small final value fee. This is based on a sliding scale.
Lots of pros and cons to Reserves. I got cooked for hundreds of dollars when the September 11th tradgey occured. I had lots of high dollar items on and had no reserve on them. Everything was selling so well, I just did not see the need. I was also new at Ebay so just let them close at whatever the bids. I didn't realize I could kill the auctions. You still have to pay the ad fees. Some consider that unethical, but it is legal.
Mark
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