I was a seller in 2021. I received a letter in January 2025 from my states Department of Revenue stating that state sales tax was not withheld from items sold because apparently eBay didn’t start doing that until 2023. I contacted the Department of Revenue and they instructed me to get a list of items sold to people in my state. eBay sent me the list of items sold in 2021 but will not give me the addresses for me to know who I have to pay sales tax for. I have no idea what I am supposed to do and EBay will not help.
Yes, you can sue, but read Section 17 or 18 in the eBay User Agreement, entitled Legal Disputes. All sellers are bound by the UA unless they opted out at the time. Good luck.
