The effects of market facilitator laws on most eBay sellers has been a drop in revenue on most items. If eBay did not collect out-of-state sales tax, sellers would have higher per-item revenue and would not owe sales tax to out-of-state jurisdictions.

Instead of raising fees to recover lost revenue attributed to sales tax, eBay chose to shift per-item revenue declines to sellers by including sales tax when calculating final value fees. If buyers in aggregate have a fixed amount to spend, total sales or price levels must drop to accommodate sales tax. By taking a percentage of sales tax, eBay stabilized its revenue at the expense of sellers.

For sellers who travel out of state to sell and file out-of-state sales tax returns, Wayfair has caused problems as some taxing authorities take advantage of physical nexus to tax Internet sales not meeting the Wayfair criteria. Sales tax reporting from eBay has not kept up with the needs of sellers who must file in sales tax returns in more than one state.