Why is Aus GST applied by eBay on items sold in USA and delivered in USA?

[babycino356]

Why is eBay applying Aus GST on low value items (e.g. USD 100) bought from a USA seller (in Texas) and delivered to a person in USA (Florida)?

Doesn't Aus GST only apply to items bought overseas and imported into Aus?

[countessalmirena]

The paperwork shows it, but the parcel forwarders also know the order of responsibility.

[babycino356]

Yes the US address was applied before the purchase

[babycino356]

This is also my understanding, hence my original question

[davewil1964]

Hence my original answer - ask the ATO.

NB: the advice given on these boards is generally worth what you pay for it,

[gutterpunkz05]

I could be wrong, but I think Florida is one  of the states that charges taxes on purchases from other US states.

Items delivered to the US – sales tax

Tax laws vary between states, and sales tax may be required to be collected by the seller, collected by eBay, or paid directly by the buyer. If your delivery address is in one of the US states where either the seller or eBay is required to charge sales tax, the tax will be included in the order total at checkout.

If the item's being sent from outside the US, the recipient may have to pay duty and customs processing fees. However, items under $100 which are a gift will generally be cleared without any additional charges.

[gutterpunkz05 · Accepted solution]

Just a bit of help from google

However, under the new Florida Online Sales Tax Bill, which took effect on July 1, 2021, online sales in Florida will be taxed at 6% at the point of the sale. In other words, this law will require out-of-state retailers to collect taxes on orders set out for ...

[gutterpunkz05]

And a bit from Florida Revenue, which indicates that just as ebay is required to collect GST for the ATO on LVI to Australia, they are also required to collect Sales Tax on behalf of Florida Revenue, for all sales that are to be delivered to Florida.

Many out-of-state businesses, such as large internet retailers, already collected and remitted sales and use taxes to the Florida Department of Revenue prior to passage of Chapter 2021-2, Laws of Florida.

Additionally, effective July 1, 2021, marketplace providers are required to electronically register to collect and electronically remit sales and use tax on taxable sales they facilitate for marketplace sellers for delivery into Florida. A separate electronic registration application is required for each place of business located within Florida. Out-of-state businesses can submit one application for all out-of-state locations. The information required in this electronic application is provided in the Florida Business Tax Application for Marketplace Providers and