Sales tax on exempt item California

[xxkenshixx]

eBay Item Number 253630088171

Listed in Computers/Tablets & Networking > Software > Antivirus & Security

Digital delivery via email

No actual physical item

California tax law https://www.cdtfa.ca.gov/formspubs/pub109/#nontaxable

Your sale of electronic data products such as software, data, digital books (eBooks), mobile applications, and digital images are generally not taxable when you transmit the data to your customer over the Internet. However, if as part of the sale, you provide your customer with a printed copy of the electronically transferred information or a backup data copy on a physical storage medium, such as a flash drive, your entire sale is usually taxable.

As such, this is not subject to sales tax. I have called eBay support and they told me the seller has to update their listing, but there's nothing they can update it. They also told me to request a refund of the sales tax from the seller. Am I mistaken in thinking that it's eBay that should be refunding the sales tax and not the seller?