As a condition of using the eBay, you agree to comply with all applicable U.S. and international laws, statutes, ordinances, and regulations regarding:
The use of eBay's website and services
Your solicitation of offers to purchase
Sellers are responsible for paying all fees and taxes associated with using eBay. Please review the eBay User Agreement for more details regarding your responsibilities as an eBay member.
Make sure you follow these guidelines. If you don’t, you may be subject to a range of actions, including limits of your buying and selling privileges and suspension of your account.
Why does eBay have this policy?
There may be legal implications, fees, and tax obligations associated with using eBay. Remember that it's your responsibility to understand and comply with relevant laws and regulations, and that you have to pay relevant fees and taxes.