I'm in pennsylvania and have never come across a situation on ebay where I was confronted with a sales tax issue. Pennsylvania is exempt from sales tax on coins and bullion however. I would just provide my sales tax number for my bussiness and ask for exemption if confronted. I suggest that if you are ever confronted with someone on ebay trying to collect sales tax, just ask for thier state sales tax number for YOUR records and I can almost bet they will waive the tax. They are just doing what the law requires, Unfortunantly. I know it really burns my behind that I run a bussiness and collect $120,000.00 a year in state sales tax FOR the state and they do not re-imburse me for acting as THIER agent. I am forced to do Thier work, without compensation. Sounds fair to me.. LOL