Imagine the costs that Ebay will have to eat when it has to start collecting sales tax for each and every small item sold on Ebay. Including those small small amounts like in the penny range. Those will be huge costs.
Not to mention, many small shops on Ebay, already are being reported to the IRS for any sales, and the IRS is coming after them for their share of the loot.
I wouldn't want to be a shop on Ebay, just for this reason alone. Costs and IRS charges are a non-game winner for me. Moving elsewhere.
That's just it. Ebay isn't involved with collecting it, but I know the Government wants a piece of the pie. So just recently Ebay started sending individual ebay shops sales information to the IRS for sales collection, it's just a matter of time before they are forced to send information on everything being sold. This is a huge collection of information and tracking. Hundreds more systems and personnel to be hired just to follow new rules.
Amazon article just came out about sales tax issues in Nevada. This is going to continue and users will abandon Ebay due to it.