You have to check the requirements in the state you live ( this should be where you receive the item) . I live in California and my state requires I be charged for sales tax based on my county of residence. The vendor is required to collect sales tax and forward it to the California State Franchise Tax Board. As a resident, if it’s not collected, I am required to report it and pay on my yearly state income tax return when I file. I’m guessing that the $2.99 fee is a charge for doing so by the vendor. As a California resident if I buy cigars online I’m taxed my state/county tax rate ( 8.975 % ) then there is a $1.00 electronic transmission fee charged to transmit my purchase info to the state franchise tax board. Then I am billed an additional 54 % cigar tax on top of the 8.975% sales tax. I have an additional resident address in Oregon where no sales tax is charged. It’s very useful for expensive purchases like stereo equipment and vehicles. I’ve talked to friends in California that have recommended out of state dealers that will sell stereo equipment to California residents and not collect sales tax, but again I’m liable . If I sell on EBay to a customer who is in California, sales tax is collected during the sale of an item I’ve already paid state sales tax on. So California collected twice on the same item. Please note I am stating examples I have to deal with here. I absolutely am not interested in a political poop storm , I’m using my state as an example and I hope this adds some pertinent information to your question. Respectfully, Mike B.
