For anyone interested here is the info if you are dealing with pick ups and your customer pays cash.
If the payment is cash on pickup, then the marketplace (eBay) is not facilitating the payment. They are not required to collect sales tax if they did not facilitate the payment as well as the transaction.
From dot com:
If you're registered to collect sales tax in your state(province), I would assume that you should collect and remit it. However, if you're not registered and authorized to collect it, the buyer would in most states be required to pay it in the form of use tax directly to the state.
Basically, it would be just like the buyer purchasing from a B&M store.
It was challenging finding anything in ebay help on the subject. In attempting to send an invoice the tax gets added automagically because system assumes payment will by default paid through MP. Not a big deal on small amounts when it comes to fvf's. Marking my transaction paid and crossing fingers.
-Lotz
