Fees from eBay sales transactions don't seem to match fee schedule. What am I missing?

[ardrighart]

I am looking at an eBay sale with a total payment of just under $29 USD.  Fees of 3.23 have been taken off the top.  Looking on the fees page I see that online payments are now at 2.9% plus a $.30 transaction fee for a US transaction.  Ok, 3.23-.30 = 2.93, which is over 10%

Next eBay sale payment totals $15.50 USD with $.75 taken of the top.  .75-30=.45, which is 2.9%, as expected.

Next eBay payment is slightly over $32 USD. Fees deducted are $3.23 (same as first, lower transaction).  Same math: 3.23-.30 =  2.93, or over 9% of the transaction.

Before simply referring me to the fee payment page at https://www.paypal.com/us/webapps/mpp/paypal-fees and calling it solved - as most "solved" similar issues seem to do -  please show me what I am missing, as I have already looked at it.  As far as I can tell these are US funds to a US seller from a US buyer. I am also scratching my head over the fact that the middle transaction is 2.9%+$.30, but the others are different percentages, although the same exact amount.

This is not the first time I have wondered what I am missing.  Any thoughts?

[ardrighart]

I figured it out.

Ebay is not collecting sales tax and remitting it to the state as its own entity, but "for" me. So the additional $2 ish is sales tax they are collecting, then taking away to give to the respective states (nevermind that I personally do not havce a "nexus" with those entities).  The beauty of course is that PayPal gets its cut out of the taxes from me and the ledger balance for its purposes. Though I'm not sure how else it would be done, thinking about it.

Feels like a shell game, but at least I understand it.  There should be a separate line item not labeled "fees" however, for both accounting and transparency's sake.