Tax Issues For eBay Sellers and Online Businesses

If you sell on eBay, or if you have an online business,Currently, eBay sellers and online business owners are
listen up. There are several tax issues in the news rightnot required to collect sales taxes on items that are
now that could have a huge impact on the way yousold and shipped to customers in another state.
do business.If the state the eBay seller or business is located in
The first issue, and the one that is getting the mosthas a state or local sales tax, then you are supposed
attention, is Congress's push to get the IRS to forceto collect sales tax on items sold and delivered to the
brokers (companies such as eBay and Amazon) tosame state, but many people are not complying with
report personal data on their customers.these rules.
In this proposal, brokers (such as Amazon and eBay)Every state (and many localities) has their own sales
would be required to report names, addresses, andtax rate and rules, so the Streamlined Sales Tax
gross proceeds of each customer that completesProject was introduced to help simplify the collection
more than 100 separate transactions and generatesand reporting of sales tax. Without some simplification,
more than $5,000 in gross proceeds each year.the cost to small businesses to comply with sales
Most likely, companies will report this information for alltaxes would be tremendous.
of their customers because they won't know who willFinally, the Internet Tax Freedom Act, which was
meet the criteria above until the end of the year.created to promote the growth of the internet, is set
This proposal could cause problems for smallerto expire in late 2007. This act prohibits companies
companies. Not only will collecting this information befrom taxing internet services, and if this act expires,
costly, but smaller companies may not have thesmall businesses would be hurt the most.
technology to keep this data safe from hackers. TheStates and local taxing authorities are eagerly awaiting
Center for Democracy and Technology is concernedthe chance to collect taxes on internet services, but
about the safety of the personal data collected, andmany companies, such as AT&T, Comcast,
rightly so, given how much fraud and identity theftNetChoice and others, are lobbying for a permanent
takes place today.moratorium on this tax.
The proposal could have a negative affect onAll of these issues could have a huge impact on eBay
ecommerce, as some customers may shy away fromand other online businesses, so if you make your living
doing business on the internet if they are required toonline, you should keep your eyes and ears open for
provide Social Security numbers.news regarding these tax issues.
If passed, the proposal will be effective beginningNote: This article was written May 27, 2007. Tax laws
January 1, 2008. There is no indication that there will bechange frequently, so please check with your tax
any retroactive treatment for the new law.professional if you have any questions about the tax
Secondly, state and local taxing authorities are pushingissues discussed above.
for the ability to impose sales tax on sales made online.