Does a foreigner need to pay import tax/sales tax for selling stuff on eBay?

Question

If a non-US person sells stuff to US citizens thru' eBay, does he need to pay import tax or sales tax? Thanks.

Answer 1

No, but the buyer does.  Many imported goods are subject to import duties. These are levied on the buyer who must pay them for the goods to be released from Customs.  If the port of entry and the delivery destination are in the same State, US Customs will also collect the State's sales tax at the standard rate.  If the port of entry and delivery destination are not in the same State, Customs will not collect the sales tax but the recipient is supposed to pay the sales tax themselves.  Currently that's on an honor system and few taxpayers comply since the States have no way to track those goods at present.