From what i am reading, sellers won’t need to do anything. All sales to states requiring tax will be collected and remitted by eBay automatically as a ‘marketplace facilitator’ So, I guess all the filing is on them. And sellers can’t opt out. So it’s actually a bigger headache for ones that are already collecting the tax. Now they can’t collect or it will be double taxing the buyer. If they are strictly eBay sellers, that might not be a big deal. But if they have other website sales or whatever I’m betting it will be a mess...