Please see the answer from Unclewillie on 11-29-19. The partner fee is related to state and local taxes charged to a buyer. For instance, I sold an item through eBay to a person in New York for $33.99 plus charged $12.99 for shipping. Ebay automatically tacked on $4.17 (calculated based on the sales tax %, which is determined by the city in New York in which the buyer lives) in addition to my selling price for the item and the shipping cost I charged. So when I looked at my PayPal statement it showed $51.15 as the amount I received from the buyer ($33.99 + $12.99 + $4.17). The transaction immediately following this sale on my PayPal statement was the $4.17 being deducted from my account for eBay to remit to New York. New York makes sure their residents pay tax on everything purchased; in state and online. Every state doesn’t do this. However, I believe there is a spot on income tax forms to self-report your out of state purchases. Don’t quote me on this last paragraph, as I am not a tax advisor. Hope this helps!
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