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Each state has a specific rule for casual sales. Maryland, for example, allows for one casual sale per yer before sales tax begins applying. The latest rumor has it that sometime next year, internet sales become subject to sales tax. The original internet sales tax freedom act exempted purchases on the internet from being subject to sales tax (however, the end buyer was still subject to use tax, which is why you saw the change to the state income tax returns in which they had the tax payer self assess for catalog and internet sales). When Congress passed the latest version of the Internet Freedom act, they only updated the provision which said that internet access fees would still be non-taxable. Therefore, web based sales and purchases would be subject to sales tax. EBay is still trying to figure out how they are going to handle this, as all trading activities (with the exception of casual sales) would now become taxable.
IM me if you would like additional information on this and the Streamlined Sales Tax Project in general.
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