I have ordered items from online retailers and Amazon and have always been charged tax where it is delivered. In this case, living in OC, tax is 7.75% I have even ordered things from brick and mortar retailers based in Los Angeles, whose tax rate is higher at 9.5%, but they charge me tax based on the destination address of 7.75%. I recently ordered something on ebay and the seller is in Los Angeles, and they charged me 9.5% tax, even though the product was delivered to OC. Why is tax based on the seller's business location tax rate and not the buyer's shipping destination tax rate, this time around?