Whether or not you agree with Internet taxation, eBay's arguments are bogus. All you need to do is subscribe to a tax calculation service that calculates the taxes on purchases. At the end of the quarter they send you a bill. you pay them and they file the necessary forms. (I know, returns, chargebacks and all that, so it isnt trivial). If the service doesnt exist yet, I'm sure there will be a yc funded startup to do so.