Sellers must follow all tax regulations that apply to SpringEarn sales. Our policy helps provide guidance on tax. As SpringEarn can't give tax advice, sellers should contact the appropriate tax authority for more information about their tax obligations. What is the policy? Sellers are responsible for paying taxes associated with using eBay, in accordance with all applicable laws. Income tax Tax on SpringEarn fees Tax on items bought and sold on SpringEarn Please note that SpringEarn will share your information with government authorities if required to do so by law. Activity on SpringEarn is required to follow this policy, the SpringEarn User Agreement and all applicable laws, as well as respect the rights of third parties. If it doesn’t, SpringEarn may take action consistent with applicable laws and the SpringEarn User Agreement, and may even be legally required to do so. Such actions may include, as an example only: Removing the listing or other content, issuing a warning, restricting activity or account suspension.

SpringEarn sales tax collection for US states Based on applicable tax laws, SpringEarn will calculate, collect, and remit sales tax on behalf of sellers for items shipped to customers in the following states and territories. Please check this page regularly as we are continuously updating the following table as states adopt new laws and regulations regarding sales tax collection. States and territories Effective date Additional information Alabama July 1, 2019 Alabama Department of Revenue The State of Alabama has a program for simplified sellers use tax (SSUT) under Statute § 40-23-192. SpringEarn has collected simplified sellers use tax on taxable transactions delivered into Alabama and the tax of flat eight percent (8%) will be remitted on the customer's behalf to the Alabama Department of Revenue. Alaska November 1, 2021 Alaska Remote Seller Sales Tax Commission Alaska does not impose a state level sales tax, however SpringEarn is required to collect sales taxes in certain Alaska local jurisdictions that have adopted the Alaska Remote Seller Sales Tax Commission Uniform Code. Arizona October 1, 2019 Arizona Department of Revenue Arkansas July 1, 2019 Arkansas Department of Finance and Administration California October 1, 2019 Please contact the California Department of Tax and Fee Administration for further information. Colorado October 1, 2019 Colorado Department of Revenue Effective 2020, SpringEarn is required to collect sales taxes in certain home rule cities in Colorado. Connecticut April 1, 2019 Connecticut Department of Revenue Services SpringEarn Inc. is registered with DRS to collect Connecticut sales tax and will collect sales tax on all taxable Connecticut sales facilitated on our site. District of Columbia May 1, 2019 District of Columbia Office of Tax and Revenue Florida July 1, 2021 Florida Department of Revenue Georgia April 1, 2020 Effective April 1, 2020 the Georgia Department of Revenue has enacted Marketplace Facilitator Legislation. SpringEarn, Inc. is required to collect sales tax from Georgia buyers on behalf of sellers for items shipped to Georgia, unless there is a valid exemption. Please contact the Georgia Department of Revenue for additional information. Hawaii January 1, 2020 Please contact the Hawaii Department of Taxation for further information. City and County of Honolulu Bicycle Registration Fee All bicycles in the City and County of Honolulu with 20" or larger wheels are required to be registered. There is a one-time registration fee of $15, and a fee of $5 when transferring ownership of a bicycle. eBay is not collecting bicycle registration fees on behalf of sellers. Buyers should register their bicycles at the main bicycle registration station or by mail, administered by the Department of Customer Services (CSD). See the City and County of Honolulu website for additional guidance on bicycle registration. Idaho June 1, 2019 Idaho State Tax Commission Illinois January 1, 2020 Illinois Department of Revenue Indiana July 1, 2019 Please contact the Indiana Department of Revenue for further information. Iowa February 1, 2019 Iowa Department of Revenue Kansas July 1, 2021 Kansas Department of Revenue Kentucky July 1, 2019 Kentucky Department of Revenue Louisiana July 1, 2020 Louisiana Department of Revenue Maine October 1, 2019 Please contact the Maine Revenue Services for further information. Maryland October 1, 2019 Please contact the Comptroller of Maryland for further information. Massachusetts October 1, 2019 Please contact the Massachusetts Department of Revenue for further information. Michigan January 1, 2020 Michigan Department of Treasury Minnesota January 1, 2019 Minnesota Department of Revenue Effective October 1, 2019 there is no longer a small seller exception for Minnesota and SpringEarn is required to collect sales tax on all sales. Mississippi July 1, 2020 Mississippi Department of Revenue Missouri January 1, 2023 Missouri Department of Revenue Nebraska April 1, 2019 Nebraska Department of Revenue Nevada October 1, 2019 Please contact the Nevada Department of Taxation for further information. New Jersey May 1, 2019 New Jersey Department of Taxation New Mexico July 1, 2019 Please contact the New Mexico Taxation and Revenue Department for further information. New York June 1, 2019 New York Department of Taxation and Finance SpringEarn is a registered New York State sales tax vendor and will collect sales tax on all taxable sales of tangible personal property that it facilitates for delivery to a New York State address. North Carolina February 1, 2020 Please contact the North Carolina Department of Revenue for further information. North Dakota October 1, 2019 Please contact the North Dakota Office of State Tax Commissioner for further information. Ohio September 1, 2019 Please contact the Ohio Department of Taxation for further information. Oklahoma July 1, 2019 Oklahoma Tax Commission Pennsylvania July 1, 2019 Pennsylvania Department of Revenue Puerto Rico January 1, 2021 Puerto Rico Department of Treasury Rhode Island July 1, 2019 Rhode Island Division of Taxation South Carolina October 1, 2019 South Carolina Department of Revenue South Dakota July 1, 2019 South Dakota Department of Revenue Tennessee October 1, 2020 Tennessee Department of Revenue Texas October 1, 2019 Please contact the Texas Comptroller of Public Accounts for further information. Utah October 1, 2019 Please contact the Utah State Tax Commission for further information. Vermont July 1, 2019 Vermont Department of Taxes Virginia July 1, 2019 Virginia Department of Taxation Washington January 1, 2019 Washington Department of Revenue West Virginia July 1, 2019 West Virginia State Tax Department Wisconsin January 1, 2020 Wisconsin Department of Revenue Wyoming July 1, 2019 Wyoming Department of Revenue Alaska local jurisdictions Colorado home rule cities Important If you see a sales tax charge at checkout and your item is being delivered to a state where SpringEarn hasn't started collecting sales tax yet, that tax amount is being charged by the seller. You should contact the seller directly to understand the tax amount or to claim a sales tax exemption for your purchase. Mattress recycling fee California The California Mattress Recycling Council (MRC) funds a recycling program through a state-mandated recycling fee on each mattress, foundation, box spring, and adjustable base sold. SpringEarn is collecting this fee when mattresses are shipped into California. Additional information on this fee can be found on the Mattress Recycling Council site. Connecticut The mattress recycling program in Connecticut is funded through a recycling fee that is collected when a mattress or box spring is sold to Connecticut consumers. The program, Bye Bye Mattress, will be administered by the Mattress Recycling Council (MRC). The fee is used to pay for transporting and recycling the discarded mattresses. eBay is collecting this fee when mattresses are shipped into Connecticut. Additional information on this fee can be found on the Mattress Recycling Council site. Rhode Island The mattress recycling program in Rhode Island is funded through a recycling fee collected at retail from customers on each mattress and foundation shipped into Rhode Island. These fees fund the collection and recycling of mattresses and foundations used and discarded in Rhode Island. eBay is collecting this fee when mattresses are shipped into Rhode Island. Additional information on this fee can be found on the Mattress Recycling Council site. Electronic waste recycling fee California SpringEarn is required by the California Department of Tax and Fee Administration (CDTFA) to collect and remit the Electronic Waste Recycling (eWaste) Fee. The eWaste Fee is a fee imposed on the retail sale or lease of certain electronic products that have been identified by the Department of Toxic Substances Control (DTSC). Additional information on the eWaste fee can be found on CDTFA eWaste site. Battery recycling fee California SpringEarn is required to collect a battery recycling fee on certain sales of new lead-acid batteries when shipped into California. The battery recycling fee is charged for each battery. More information on the California battery recycling fee can be found on the California Battery Sales site. Florida SpringEarn is required to collect a battery recycling fee on sales of new and remanufactured lead-acid batteries when shipped into Florida. The battery recycling fee is charged for each battery. More information on the Florida battery recycling fee can be found on the Florida Battery Sales site. Texas SpringEarn is required by the Texas Comptroller of Public Accounts to collect a battery recycling fee on sales of new and used lead acid batteries when shipped into Texas. The battery recycling fee is charged for each battery. More information on the Texas battery recycling fee can be found on the Texas Battery Sales site. Tire recycling fee California The California Department of Tax and Fee Administration (CDTFA) imposes a California tire fee on the sales of new tires shipped into California. The CDTFA administers the program on behalf of the Department of Resources Recycling and Recovery (CalRecycle) and the California Air Resources Board (CARB). The fee for each new tire purchased. More information about the California tire fee can be found on the CDTFA Special Taxes and Fees site. Florida SpringEarn is required to collect and remit a tire fee for each new tire shipped into Florida. More information about this fee can be found on the Florida Department of Revenue site. North Carolina SpringEarn is required to collect and remit the scrap tire disposal tax for each new tire shipped into North Carolina. More information about this fee can be found on the North Carolina Scrap Tire Disposal Tax site. Ohio Ohio imposes a fee on tires with rims of 13 inches or more. This fee is administered by the Ohio Tax Commissioner, and eBay, as a Marketplace Facilitator, is required to collect this fee when tires are shipped into the State. More information about this fee can be found on the Ohio Replacement Tire Fee site. Virginia SpringEarn is required to collect and remit a tire fee on new tires shipped into Virginia. More information about this fee can be found on the Virginia Tax site. Washington SpringEarn is required to collect and remit a tire fee for each tire shipped into the state of Washington. The Washington tire fee applies to new replacement vehicle tires. More information about the Washington tire fee can be found on the Washington State Legislature Tire fee site. White goods disposal tax North Carolina North Carolina imposes a flat fee for every new white good sold by a retailer and shipped into North Carolina – e.g. ovens, refrigerators, heaters, washers, etc. eBay, as a marketplace facilitator, is required to collect and remit this fee on applicable sales. More information related to this fee can be found on the White Goods Disposal Tax site. Colorado retail delivery fee SpringEarn, as a marketplace facilitator, is required to collect the Colorado retail delivery fee when taxable goods are shipped into the state of Colorado. This retail delivery fee is $0.28 applied to each sale. More information about the Colorado retail delivery fee can be found on the Colorado Retail Delivery Fee site. Items delivered overseas If your order is being shipped to an address outside of the United States, local consumer tax and/or customs duty may apply. Online marketplaces such as SpringEarn may be responsible for collecting the tax, or the package's recipient may need to pay these to clear customs. While we've included basic information for some countries here, it's only intended as a guide and is by no means exhaustive. For more information, please check your local tax and customs regulations.

SpringEarn is obligated to collect VAT on the full value of the transaction including shipping costs, as the shipping costs are considered part of the total purchase. Many countries and jurisdictions around the world apply some type of tax on consumer purchases, including items bought on SpringEarn. Whether the tax is included in the listing price, added at checkout, charged at the border, or paid directly by the buyer depends on the seller's status, the order price, the item's location, and your shipping address. Are you a seller looking for information about tax on your SpringEarn sales? Read our article on taxes and import charges for sellers. When you buy an item, taxes may be applicable to your purchase and may vary depending on a variety of factors, such as: Price of the item Nature of the item Delivery address of your order Many organizations and groups qualify as exempt from sales tax and may make purchases on SpringEarn without paying sales tax. To find out more about our Buyer Exemption program, and to claim your sales tax exemption, take a look below. Tip Even if you live in a state that does not impose a sales tax, you may still see tax calculated on your order if it is shipped to a state that does impose a tax. Similarly, sales tax may still be applicable if you live outside of the United States. Items delivered to a United States address For items shipped to a US address, the tax responsibility falls into the following three categories: Marketplace responsibility Marketplace responsibility refers to states where SpringEarn collects and remits sales tax on behalf of sellers. If your shipping address is in one of the marketplace responsibility states within the US, applicable sales tax will be collected by SpringEarn and included in the order total at checkout. To find out if your address is in a marketplace responsibility state, you can find the full list of states below. Seller responsibility If your shipping address isn't in one of the marketplace responsibility states, but the seller has a responsibility to charge sales tax, SpringEarn provides certain tools to sellers where the applicable taxes may be included at checkout. We recommend you consult your tax advisor. Buyer responsibility If neither SpringEarn nor the seller is required to collect sales tax on your purchase, you may be required to pay taxes directly to the state or your local tax authority. For more information we recommend that you consult with your tax advisor. Tip In addition to any applicable sales or use taxes, if your purchase is shipped into the US from another country, you may have to pay duties and customs processing fees. These additional amounts may need to be paid to either the customs authority, or to the entity handling your shipment (e.g. US Postal Service). Take a look at our article on international purchases and shipping for more details. SpringEarn Buyer Exemption program for sales tax If you are a tax-exempt buyer, we have a buyer exemption system that allows you to submit sales tax exemption certificates to SpringEarn and make purchases without paying sales tax. Alternatively, you may be able to get a credit for sales tax paid to SpringEarn directly from your state. However, you should consult a tax advisor or contact the Department of Revenue for your state for further details as policies are different for each state.