[Frank Miller]

Who collects the tax? Ebay or the seller? I do not use ebay anymore for different reasons but it was getting worse. We used to be able to just communicate with the seller and other bidders for that matter. Pay the seller directly. Then they were forcing us to use paypal. Calculating their own shipping charges.
If I see 3rd gen selling something on ebay I can just contact him directly abd not pay sales tax. Massachusetts has put locks on businesses for failing to pay them sales tax collected. How much luck will they have going to Tennessee and 3rd gen will have to hire someone to calculate and write checks to all those sales tax states he does business with.
New Hampshire borders Massachusetts and it is not uncommon to go there to buy big ticket items. New Hampshire has state run liquor stores on the border for this reason. It's like crossing the border on a major highway and pulling into a rest area.
They tried to get companies with a presence in Massachusetts to collect sales tax from Massachusetts residents doing business there. I believe Town Fair Tire was targeted. Massachusetts lost the case. I think in the end it comes down to automation and what was once not feasible, now is.
As some pointed out some states' tax vary by city or county. Good luck with that, was what I said at one time. Now I guess it will automatically calculate when the zip code is entered.