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I have inquired before and been told that the 200 transaction/$20,000 IRS reporting via PayPal includes not only the item purchase price but also shipping charges as well. What about sales tax, which is part of the total invoice amount paid by the buyer but e-bay handles the collection and distribution of those monies? Does the seller end up having that tax portion added to their $20,000 aggregate for the year or is that excluded?

It's very tough to get a hold of anybody at PayPal at this point so that's why I am asking here.