eBay Bookkeeping and Sales Tax Nexus Review
Source: ebay-all-orders-report-2026-06-19-12326508699.csv
Executive Summary
231Orders included
240Units sold
$14,948.45Gross before tax
$1,215.79eBay collected tax
$0.00Seller collected tax
2025-01-01 to 2025-12-30Date range found
Important: This eBay file only contains 2025 orders. For the CPA’s full nexus review, export eBay from Jan. 1, 2017 through today and combine it with Shopify and every other sales channel.
Nexus Summary by Ship-To State
| Ship-To Country | Ship-To State | Orders | Units | Product Sales | Shipping | Gross Before Tax | eBay Collected Tax | Seller Collected Tax | Total Price Field | First Sale | Last Sale | Review Flag |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| United States | IL | 55 | 61 | $3,762.25 | $0.00 | $3,762.25 | $424.88 | $0.00 | $4,465.44 | 2025-01-03 | 2025-12-28 | Below common screening levels in this file |
| United States | CA | 19 | 19 | $1,174.05 | $0.00 | $1,174.05 | $106.01 | $0.00 | $1,046.11 | 2025-01-13 | 2025-11-23 | Below common screening levels in this file |
| United States | FL | 16 | 16 | $1,064.20 | $0.00 | $1,064.20 | $60.56 | $0.00 | $1,066.24 | 2025-01-05 | 2025-11-12 | Below common screening levels in this file |
| United States | NY | 10 | 11 | $679.45 | $0.00 | $679.45 | $57.58 | $0.00 | $661.40 | 2025-01-17 | 2025-09-19 | Below common screening levels in this file |
| United States | GA | 8 | 9 | $559.60 | $0.00 | $559.60 | $46.03 | $0.00 | $601.43 | 2025-03-23 | 2025-12-28 | Below common screening levels in this file |
| United States | TX | 8 | 8 | $473.65 | $0.00 | $473.65 | $37.34 | $0.00 | $510.99 | 2025-01-09 | 2025-12-30 | Below common screening levels in this file |
| United States | NC | 7 | 7 | $459.65 | $0.00 | $459.65 | $31.72 | $0.00 | $491.37 | 2025-01-05 | 2025-11-18 | Below common screening levels in this file |
| United States | PA | 7 | 7 | $429.65 | $0.00 | $429.65 | $25.80 | $0.00 | $338.95 | 2025-01-13 | 2025-10-16 | Below common screening levels in this file |
| United States | OH | 6 | 6 | $389.70 | $0.00 | $389.70 | $28.12 | $0.00 | $417.82 | 2025-01-26 | 2025-11-04 | Below common screening levels in this file |
| United States | IA | 6 | 6 | $389.70 | $0.00 | $389.70 | $26.60 | $0.00 | $416.30 | 2025-03-05 | 2025-09-12 | Below common screening levels in this file |
| United States | MA | 6 | 6 | $359.70 | $0.00 | $359.70 | $22.46 | $0.00 | $382.16 | 2025-01-27 | 2025-11-21 | Below common screening levels in this file |
| Puerto Rico | Puerto Rico | 5 | 5 | $334.75 | $0.00 | $334.75 | $38.48 | $0.00 | $373.23 | 2025-02-18 | 2025-04-26 | Territory review |
| United States | WI | 5 | 5 | $309.75 | $0.00 | $309.75 | $16.41 | $0.00 | $326.16 | 2025-01-24 | 2025-06-10 | Below common screening levels in this file |
| United States | NJ | 5 | 5 | $304.75 | $0.00 | $304.75 | $20.18 | $0.00 | $250.35 | 2025-01-02 | 2025-07-23 | Below common screening levels in this file |
| United States | AL | 4 | 4 | $249.80 | $0.00 | $249.80 | $20.00 | $0.00 | $269.80 | 2025-01-15 | 2025-10-25 | Below common screening levels in this file |
| United States | OR | 4 | 4 | $234.80 | $0.00 | $234.80 | $0.00 | $0.00 | $124.90 | 2025-02-09 | 2025-11-22 | Below common screening levels in this file |
| United States | AZ | 4 | 4 | $234.80 | $0.00 | $234.80 | $18.80 | $0.00 | $253.60 | 2025-01-09 | 2025-07-07 | Below common screening levels in this file |
| United States | NE | 3 | 3 | $209.85 | $0.00 | $209.85 | $9.80 | $0.00 | $219.65 | 2025-04-22 | 2025-11-14 | Below common screening levels in this file |
| United States | DE | 3 | 3 | $209.85 | $0.00 | $209.85 | $0.00 | $0.00 | $209.85 | 2025-05-01 | 2025-09-27 | Below common screening levels in this file |
| Puerto Rico | PR | 3 | 3 | $209.85 | $0.00 | $209.85 | $24.12 | $0.00 | $233.97 | 2025-04-15 | 2025-09-16 | Territory review |
| United States | MD | 3 | 3 | $194.85 | $0.00 | $194.85 | $11.70 | $0.00 | $148.30 | 2025-03-26 | 2025-11-22 | Below common screening levels in this file |
| United States | MI | 3 | 3 | $194.85 | $0.00 | $194.85 | $11.70 | $0.00 | $132.40 | 2025-03-16 | 2025-10-09 | Below common screening levels in this file |
| United States | NM | 3 | 3 | $194.85 | $0.00 | $194.85 | $16.16 | $0.00 | $211.01 | 2025-01-13 | 2025-10-03 | Below common screening levels in this file |
| United States | PR | 3 | 3 | $194.85 | $0.00 | $194.85 | $22.40 | $0.00 | $217.25 | 2025-03-31 | 2025-09-28 | Below common screening levels in this file |
| United States | WA | 3 | 3 | $179.85 | $0.00 | $179.85 | $16.02 | $0.00 | $136.08 | 2025-01-08 | 2025-08-16 | Below common screening levels in this file |
| (blank) | (blank) | 3 | 3 | $179.85 | $0.00 | $179.85 | $4.20 | $0.00 | $74.15 | 2025-01-17 | 2025-11-03 | International / not US nexus |
| United States | IN | 3 | 3 | $161.85 | $0.00 | $161.85 | $11.34 | $0.00 | $173.19 | 2025-03-02 | 2025-10-18 | Below common screening levels in this file |
| United States | ND | 2 | 2 | $139.90 | $0.00 | $139.90 | $9.45 | $0.00 | $149.35 | 2025-04-10 | 2025-09-21 | Below common screening levels in this file |
| United States | MN | 2 | 2 | $139.90 | $0.00 | $139.90 | $9.97 | $0.00 | $149.87 | 2025-04-27 | 2025-06-24 | Below common screening levels in this file |
| Puerto Rico | (blank) | 2 | 2 | $139.90 | $0.00 | $139.90 | $16.08 | $0.00 | $155.98 | 2025-04-13 | 2025-05-18 | Territory review |
| United States | CO | 2 | 2 | $124.90 | $0.00 | $124.90 | $10.61 | $0.00 | $136.09 | 2025-01-05 | 2025-05-25 | Below common screening levels in this file |
| United States | TN | 2 | 2 | $124.90 | $0.00 | $124.90 | $12.18 | $0.00 | $137.08 | 2025-02-16 | 2025-04-04 | Below common screening levels in this file |
| United States | MS | 2 | 2 | $109.90 | $0.00 | $109.90 | $7.70 | $0.00 | $117.60 | 2025-01-15 | 2025-03-13 | Below common screening levels in this file |
| United States | VA | 2 | 3 | $109.90 | $0.00 | $109.90 | $9.89 | $0.00 | $174.74 | 2025-01-01 | 2025-01-21 | Below common screening levels in this file |
| United States | VI | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 | 2025-08-18 | 2025-08-18 | Below common screening levels in this file |
| United States | WV | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 | 2025-08-17 | 2025-08-17 | Below common screening levels in this file |
| United States | PW | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 | 2025-08-05 | 2025-08-05 | Below common screening levels in this file |
| United States | GU | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 | 2025-07-17 | 2025-07-17 | Below common screening levels in this file |
| United States | AR | 1 | 1 | $69.95 | $0.00 | $69.95 | $7.69 | $0.00 | $77.64 | 2025-05-12 | 2025-05-12 | Below common screening levels in this file |
| United States | AK | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 | 2025-04-20 | 2025-04-20 | Below common screening levels in this file |
| United States | RI | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.85 | $0.00 | $58.80 | 2025-05-20 | 2025-05-20 | Below common screening levels in this file |
| United States | MO | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.08 | $0.00 | $58.03 | 2025-03-24 | 2025-03-24 | Below common screening levels in this file |
| United States | SC | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.95 | $0.00 | $59.90 | 2025-03-12 | 2025-03-12 | Below common screening levels in this file |
| United States | ID | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.30 | $0.00 | $58.25 | 2025-02-01 | 2025-02-01 | Below common screening levels in this file |
| United States | DC | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.30 | $0.00 | $58.25 | 2025-01-31 | 2025-01-31 | Below common screening levels in this file |
| United States | HI | 1 | 1 | $23.95 | $0.00 | $23.95 | $1.13 | $0.00 | $25.08 | 2025-01-24 | 2025-01-24 | Below common screening levels in this file |
Sales by Ship-To State by Month
| Month | Ship-To Country | Ship-To State | Orders | Units | Product Sales | Shipping | Gross Before Tax | eBay Collected Tax | Seller Collected Tax | Total Price Field |
|---|---|---|---|---|---|---|---|---|---|---|
| 2025-01 | (blank) | (blank) | 2 | 2 | $109.90 | $0.00 | $109.90 | $0.00 | $0.00 | $0.00 |
| 2025-01 | United States | AL | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.40 | $0.00 | $59.35 |
| 2025-01 | United States | AZ | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.45 | $0.00 | $59.40 |
| 2025-01 | United States | CA | 4 | 4 | $219.80 | $0.00 | $219.80 | $18.96 | $0.00 | $238.76 |
| 2025-01 | United States | CO | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.67 | $0.00 | $59.91 |
| 2025-01 | United States | DC | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.30 | $0.00 | $58.25 |
| 2025-01 | United States | FL | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.57 | $0.00 | $0.00 |
| 2025-01 | United States | HI | 1 | 1 | $23.95 | $0.00 | $23.95 | $1.13 | $0.00 | $25.08 |
| 2025-01 | United States | IL | 4 | 4 | $219.80 | $0.00 | $219.80 | $29.54 | $0.00 | $181.75 |
| 2025-01 | United States | MA | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.43 | $0.00 | $58.38 |
| 2025-01 | United States | MS | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.85 | $0.00 | $58.80 |
| 2025-01 | United States | NC | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.71 | $0.00 | $58.66 |
| 2025-01 | United States | NJ | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.64 | $0.00 | $58.59 |
| 2025-01 | United States | NM | 1 | 1 | $54.95 | $0.00 | $54.95 | $5.04 | $0.00 | $59.99 |
| 2025-01 | United States | NY | 2 | 3 | $164.85 | $0.00 | $164.85 | $13.60 | $0.00 | $178.45 |
| 2025-01 | United States | OH | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.12 | $0.00 | $59.07 |
| 2025-01 | United States | PA | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.30 | $0.00 | $0.00 |
| 2025-01 | United States | TX | 3 | 3 | $138.90 | $0.00 | $138.90 | $10.63 | $0.00 | $149.53 |
| 2025-01 | United States | VA | 2 | 3 | $109.90 | $0.00 | $109.90 | $9.89 | $0.00 | $174.74 |
| 2025-01 | United States | WA | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.95 | $0.00 | $59.90 |
| 2025-01 | United States | WI | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.02 | $0.00 | $57.97 |
| 2025-02 | Puerto Rico | Puerto Rico | 1 | 1 | $54.95 | $0.00 | $54.95 | $6.32 | $0.00 | $61.27 |
| 2025-02 | United States | AZ | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.92 | $0.00 | $59.87 |
| 2025-02 | United States | CA | 5 | 5 | $274.75 | $0.00 | $274.75 | $23.63 | $0.00 | $239.17 |
| 2025-02 | United States | ID | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.30 | $0.00 | $58.25 |
| 2025-02 | United States | IL | 2 | 2 | $109.90 | $0.00 | $109.90 | $17.03 | $0.00 | $126.93 |
| 2025-02 | United States | MA | 2 | 2 | $109.90 | $0.00 | $109.90 | $6.86 | $0.00 | $116.76 |
| 2025-02 | United States | NC | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.71 | $0.00 | $58.66 |
| 2025-02 | United States | NJ | 2 | 2 | $109.90 | $0.00 | $109.90 | $7.28 | $0.00 | $117.18 |
| 2025-02 | United States | NY | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.88 | $0.00 | $59.83 |
| 2025-02 | United States | OR | 1 | 1 | $54.95 | $0.00 | $54.95 | $0.00 | $0.00 | $54.95 |
| 2025-02 | United States | TN | 1 | 1 | $54.95 | $0.00 | $54.95 | $5.36 | $0.00 | $60.31 |
| 2025-02 | United States | TX | 2 | 2 | $109.90 | $0.00 | $109.90 | $9.06 | $0.00 | $118.96 |
| 2025-02 | United States | WI | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.02 | $0.00 | $57.97 |
| 2025-03 | United States | AL | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.40 | $0.00 | $59.35 |
| 2025-03 | United States | CA | 2 | 2 | $109.90 | $0.00 | $109.90 | $9.89 | $0.00 | $119.79 |
| 2025-03 | United States | FL | 2 | 2 | $109.90 | $0.00 | $109.90 | $7.97 | $0.00 | $117.87 |
| 2025-03 | United States | GA | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.40 | $0.00 | $59.35 |
| 2025-03 | United States | IA | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.85 | $0.00 | $58.80 |
| 2025-03 | United States | IL | 3 | 3 | $164.85 | $0.00 | $164.85 | $12.51 | $0.00 | $118.56 |
| 2025-03 | United States | IN | 1 | 1 | $21.95 | $0.00 | $21.95 | $1.54 | $0.00 | $23.49 |
| 2025-03 | United States | MA | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.43 | $0.00 | $58.38 |
| 2025-03 | United States | MD | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.30 | $0.00 | $0.00 |
| 2025-03 | United States | MI | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.30 | $0.00 | $58.25 |
| 2025-03 | United States | MO | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.08 | $0.00 | $58.03 |
| 2025-03 | United States | MS | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.85 | $0.00 | $58.80 |
| 2025-03 | United States | NY | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.60 | $0.00 | $59.55 |
| 2025-03 | United States | OH | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.71 | $0.00 | $58.66 |
| 2025-03 | United States | OR | 1 | 1 | $54.95 | $0.00 | $54.95 | $0.00 | $0.00 | $0.00 |
| 2025-03 | United States | PA | 3 | 3 | $164.85 | $0.00 | $164.85 | $9.90 | $0.00 | $116.50 |
| 2025-03 | United States | PR | 1 | 1 | $54.95 | $0.00 | $54.95 | $6.32 | $0.00 | $61.27 |
| 2025-03 | United States | SC | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.95 | $0.00 | $59.90 |
| 2025-03 | United States | TX | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.98 | $0.00 | $58.93 |
| 2025-03 | United States | WA | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.84 | $0.00 | $0.00 |
| 2025-03 | United States | WI | 1 | 1 | $54.95 | $0.00 | $54.95 | $2.75 | $0.00 | $57.70 |
| 2025-04 | Puerto Rico | (blank) | 1 | 1 | $69.95 | $0.00 | $69.95 | $8.04 | $0.00 | $77.99 |
| 2025-04 | Puerto Rico | PR | 2 | 2 | $139.90 | $0.00 | $139.90 | $16.08 | $0.00 | $155.98 |
| 2025-04 | Puerto Rico | Puerto Rico | 4 | 4 | $279.80 | $0.00 | $279.80 | $32.16 | $0.00 | $311.96 |
| 2025-04 | United States | AK | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-04 | United States | AZ | 1 | 1 | $54.95 | $0.00 | $54.95 | $4.73 | $0.00 | $59.68 |
| 2025-04 | United States | CA | 1 | 1 | $54.95 | $0.00 | $54.95 | $5.36 | $0.00 | $60.31 |
| 2025-04 | United States | FL | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.85 | $0.00 | $58.80 |
| 2025-04 | United States | GA | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.85 | $0.00 | $58.80 |
| 2025-04 | United States | IA | 2 | 2 | $124.90 | $0.00 | $124.90 | $8.75 | $0.00 | $133.65 |
| 2025-04 | United States | IL | 3 | 4 | $194.85 | $0.00 | $194.85 | $17.49 | $0.00 | $267.29 |
| 2025-04 | United States | MN | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.81 | $0.00 | $74.76 |
| 2025-04 | United States | ND | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-04 | United States | NE | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.90 | $0.00 | $74.85 |
| 2025-04 | United States | OR | 1 | 1 | $54.95 | $0.00 | $54.95 | $0.00 | $0.00 | $0.00 |
| 2025-04 | United States | TN | 1 | 1 | $69.95 | $0.00 | $69.95 | $6.82 | $0.00 | $76.77 |
| 2025-05 | Puerto Rico | (blank) | 1 | 1 | $69.95 | $0.00 | $69.95 | $8.04 | $0.00 | $77.99 |
| 2025-05 | United States | AR | 1 | 1 | $69.95 | $0.00 | $69.95 | $7.69 | $0.00 | $77.64 |
| 2025-05 | United States | CA | 1 | 1 | $74.95 | $0.00 | $74.95 | $8.06 | $0.00 | $83.01 |
| 2025-05 | United States | CO | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.94 | $0.00 | $76.18 |
| 2025-05 | United States | DE | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-05 | United States | FL | 2 | 2 | $144.90 | $0.00 | $144.90 | $10.52 | $0.00 | $155.42 |
| 2025-05 | United States | GA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $0.00 |
| 2025-05 | United States | IA | 2 | 2 | $139.90 | $0.00 | $139.90 | $9.10 | $0.00 | $149.00 |
| 2025-05 | United States | IL | 4 | 4 | $264.80 | $0.00 | $264.80 | $32.38 | $0.00 | $297.18 |
| 2025-05 | United States | MA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.37 | $0.00 | $74.32 |
| 2025-05 | United States | MI | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-05 | United States | NE | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.90 | $0.00 | $74.85 |
| 2025-05 | United States | NY | 3 | 3 | $194.85 | $0.00 | $194.85 | $16.05 | $0.00 | $135.27 |
| 2025-05 | United States | OH | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.60 | $0.00 | $75.55 |
| 2025-05 | United States | PA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-05 | United States | RI | 1 | 1 | $54.95 | $0.00 | $54.95 | $3.85 | $0.00 | $58.80 |
| 2025-05 | United States | WI | 1 | 1 | $69.95 | $0.00 | $69.95 | $3.50 | $0.00 | $73.45 |
| 2025-06 | United States | IL | 3 | 3 | $219.85 | $0.00 | $219.85 | $14.49 | $0.00 | $234.34 |
| 2025-06 | United States | MN | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.16 | $0.00 | $75.11 |
| 2025-06 | United States | NC | 2 | 2 | $139.90 | $0.00 | $139.90 | $9.44 | $0.00 | $149.34 |
| 2025-06 | United States | NJ | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.63 | $0.00 | $0.00 |
| 2025-06 | United States | PR | 1 | 1 | $69.95 | $0.00 | $69.95 | $8.04 | $0.00 | $77.99 |
| 2025-06 | United States | WI | 1 | 1 | $74.95 | $0.00 | $74.95 | $4.12 | $0.00 | $79.07 |
| 2025-07 | United States | AZ | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.70 | $0.00 | $74.65 |
| 2025-07 | United States | GU | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-07 | United States | IL | 2 | 2 | $139.90 | $0.00 | $139.90 | $17.49 | $0.00 | $157.39 |
| 2025-07 | United States | NC | 2 | 2 | $139.90 | $0.00 | $139.90 | $9.79 | $0.00 | $149.69 |
| 2025-07 | United States | NJ | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.63 | $0.00 | $74.58 |
| 2025-07 | United States | NY | 1 | 1 | $69.95 | $0.00 | $69.95 | $6.21 | $0.00 | $76.16 |
| 2025-07 | United States | OH | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.42 | $0.00 | $75.37 |
| 2025-08 | United States | FL | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-08 | United States | GA | 3 | 4 | $209.85 | $0.00 | $209.85 | $21.68 | $0.00 | $301.48 |
| 2025-08 | United States | IL | 12 | 12 | $839.40 | $0.00 | $839.40 | $83.91 | $0.00 | $923.31 |
| 2025-08 | United States | NM | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.87 | $0.00 | $75.82 |
| 2025-08 | United States | NY | 1 | 1 | $69.95 | $0.00 | $69.95 | $6.03 | $0.00 | $75.98 |
| 2025-08 | United States | PW | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-08 | United States | VI | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-08 | United States | WA | 1 | 1 | $69.95 | $0.00 | $69.95 | $6.23 | $0.00 | $76.18 |
| 2025-08 | United States | WV | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-09 | Puerto Rico | PR | 1 | 1 | $69.95 | $0.00 | $69.95 | $8.04 | $0.00 | $77.99 |
| 2025-09 | United States | CA | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.42 | $0.00 | $75.37 |
| 2025-09 | United States | DE | 2 | 2 | $139.90 | $0.00 | $139.90 | $0.00 | $0.00 | $139.90 |
| 2025-09 | United States | FL | 5 | 5 | $349.75 | $0.00 | $349.75 | $19.60 | $0.00 | $369.35 |
| 2025-09 | United States | IA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.90 | $0.00 | $74.85 |
| 2025-09 | United States | IL | 11 | 13 | $769.45 | $0.00 | $769.45 | $74.49 | $0.00 | $983.84 |
| 2025-09 | United States | IN | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.90 | $0.00 | $74.85 |
| 2025-09 | United States | ND | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.25 | $0.00 | $75.20 |
| 2025-09 | United States | NY | 1 | 1 | $69.95 | $0.00 | $69.95 | $6.21 | $0.00 | $76.16 |
| 2025-09 | United States | PA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-09 | United States | PR | 1 | 1 | $69.95 | $0.00 | $69.95 | $8.04 | $0.00 | $77.99 |
| 2025-10 | United States | AL | 2 | 2 | $139.90 | $0.00 | $139.90 | $11.20 | $0.00 | $151.10 |
| 2025-10 | United States | CA | 3 | 3 | $209.85 | $0.00 | $209.85 | $20.90 | $0.00 | $152.93 |
| 2025-10 | United States | FL | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-10 | United States | IL | 5 | 6 | $349.75 | $0.00 | $349.75 | $33.39 | $0.00 | $453.09 |
| 2025-10 | United States | IN | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.90 | $0.00 | $74.85 |
| 2025-10 | United States | MD | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-10 | United States | MI | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $0.00 |
| 2025-10 | United States | NM | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.25 | $0.00 | $75.20 |
| 2025-10 | United States | OH | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.72 | $0.00 | $74.67 |
| 2025-10 | United States | PA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-10 | United States | TX | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.42 | $0.00 | $75.37 |
| 2025-11 | (blank) | (blank) | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-11 | United States | CA | 2 | 2 | $159.90 | $0.00 | $159.90 | $13.79 | $0.00 | $76.77 |
| 2025-11 | United States | FL | 3 | 3 | $209.85 | $0.00 | $209.85 | $15.05 | $0.00 | $224.90 |
| 2025-11 | United States | GA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.90 | $0.00 | $74.85 |
| 2025-11 | United States | IL | 5 | 7 | $389.75 | $0.00 | $389.75 | $82.17 | $0.00 | $611.82 |
| 2025-11 | United States | MA | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.37 | $0.00 | $74.32 |
| 2025-11 | United States | MD | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.20 | $0.00 | $74.15 |
| 2025-11 | United States | NC | 1 | 1 | $69.95 | $0.00 | $69.95 | $5.07 | $0.00 | $75.02 |
| 2025-11 | United States | NE | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-11 | United States | OH | 1 | 1 | $69.95 | $0.00 | $69.95 | $4.55 | $0.00 | $74.50 |
| 2025-11 | United States | OR | 1 | 1 | $69.95 | $0.00 | $69.95 | $0.00 | $0.00 | $69.95 |
| 2025-12 | United States | GA | 1 | 1 | $99.95 | $0.00 | $99.95 | $7.00 | $0.00 | $106.95 |
| 2025-12 | United States | IL | 1 | 1 | $99.95 | $0.00 | $99.95 | $9.99 | $0.00 | $109.94 |
| 2025-12 | United States | TX | 1 | 1 | $99.95 | $0.00 | $99.95 | $8.25 | $0.00 | $108.20 |
Bookkeeper / CPA Data Checklist
| Priority | Data needed | Why it matters | Where to get it / field |
|---|---|---|---|
| High | All eBay orders from Jan. 1, 2017 through today | This uploaded file only covers 2025, so it is incomplete for full historical nexus. | eBay order export by sale date |
| High | Ship-to state, country, city, ZIP for each order | Nexus and sales tax review should use destination, not billing address. | Ship To State, Ship To Country, Ship To City, Ship To Zip |
| High | Gross sales before tax by state and month | CPA can compare destination sales against state thresholds and filing history. | Sold For + Shipping And Handling |
| High | Order count/transaction count by state and month | Some states historically used transaction-count thresholds. CPA should verify current rules. | Order Number count |
| High | eBay collected tax separated from seller collected tax | Marketplace tax should not be mixed with tax you collected directly. | eBay Collected Tax, Seller Collected Tax |
| High | Marketplace facilitator indicator | Shows whether eBay collected/remitted tax on the transaction. | eBay Collected Tax and Fees Included in Total, Tax Status, eBay Collect And Remit Tax Type |
| High | Combine this with Shopify and any other channels | Nexus usually depends on total sales into each state across channels, not only eBay. | Shopify, Amazon, Walmart, eBay, direct invoices |
| Medium | Refunds, cancellations, returns, chargebacks | Net taxable sales may differ from gross sales. | Refund report / returns report from eBay |
| Medium | Product taxability by SKU/item | Some products can be taxed differently by state. | Item Title, Custom Label, SKU mapping |
| Medium | Filing/payment records by state | CPA can see where you already registered, filed, or remitted. | State tax portals / bookkeeping records |
| Medium | Accounting reconciliation fields | Helps match orders to deposits, fees, and payouts. | Transaction ID, Payment Method, eBay payout reports, fee reports |
| Low | International sales separated | Usually not part of US state nexus, but should be reviewed for VAT/GST/customs records. | Ship To Country, eBay International Shipping |
Field Map
| Report Need | eBay Column(s) | Notes |
|---|---|---|
| Sale date | Sale Date | Used for monthly grouping and date range. |
| Ship-to destination | Ship To Country, Ship To State, Ship To City, Ship To Zip | Use these fields for nexus review. |
| Buyer/billing destination | Buyer Country, Buyer State, Buyer City, Buyer Zip | Kept out of nexus summary unless CPA requests comparison. |
| Product sales | Sold For | Product amount before shipping and tax. |
| Shipping charged | Shipping And Handling | Included in gross-before-tax report as separate column. |
| Gross before tax | Sold For + Shipping And Handling | Calculated field for review, not directly exported by eBay. |
| Tax collected by eBay | eBay Collected Tax | Marketplace-facilitator tax indicator. |
| Tax collected by seller | Seller Collected Tax | Important if any direct tax was collected by seller. |
| Customer paid total | Total Price | eBay total field. Compare to gross + tax where needed. |
| Marketplace collection flags | eBay Collected Tax and Fees Included in Total, Tax Status, eBay Collect And Remit Tax Rate/Type | Helps CPA verify eBay collected/remitted treatment. |
| Order/transaction reference | Order Number, Transaction ID | Needed for audit trail and reconciliation. |
| Product/SKU | Item Title, Custom Label | Needed for product taxability and revenue mapping. |