I was so confused by this topic I called E-bay and the partner fees are for Sales Tax added to the price a buyer pays for instance I sold an item on E-bay for $12.00. The Total paid into my PayPal account was $17.16 as shown. PayPal collected their fee .80 and pulled the $1.16 to pay the sales tax. E-bay will pull their fees when they invoice me at the end of the month. Subtotal $12.00 Shipping $4.00 Tax* $1.16 Total $17.16
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