Read the proposed bill. Merchants/Sellers who have less than $1 million in out-of-state sales are exempt from collecting tax. On the other hand, most of the Chinese mega sellers use a US address to have their listings in eBay's US site. Despite the fact they ship from China, they will be required to pay US taxes due to having a US based business location. This is why eBay CEO is lobbying against the bill. This bill actually levels the playing field for small and mom&pop sellers.