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If eBay collects sales tax on your behalf and remits it to the appropriate tax authority, you can not claim it as a deduction because it was never a part of your income.
If you sell on eBay as a business, you can deduct ordinary and necessary business-related expenses from your reported income.
If you only occasionally sell personal items, and if you have sold them for less than you originally paid, you generally don't need to report these sales on your taxes.
If you occasionally sell items on eBay for a profit, you may claim it as hobby income, but you will not be able to claim expenses against the income.
Click here for "A Tax Filing Factsheet for eBay Sellers"
Click here for "How do I enter a 1099-K for hobby income?"
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