有
在米國ebay上看看, 物主都會註明若將貨品賣給某州需外加稅金多少多少

譬如http://cgi.ebay.com/ws/eBayISAPI.dll?ViewItem&item=3449599711&category=31554

Shipping and payment details
Shipping and handling:
(first item) US $10.00 (within United States)
Buyer pays for all shipping costs
Cost per additional item: US $5.00
Shipping insurance: Included in shipping and handling cost
Sales tax: 8.250% (only in CA)
Will ship to United States only.