yes that is true. David.
The questions here is this....Why is this guy asking for sales tax. Is he a regular business man just selling thru EBay. Does he live in the same state as you. Was it mentioned that you would have to pay the sales tax too.
I ask these because it is strange for some person to be asking for a sales tax like that. While there are a few laws covering this sort of thing...a lot of states have refused to try taxing the internet sales in the USA.
Valid question is that he may be just trying to get a few bucks more from you. I would question it first and ask EBay about it as they will KNOW the rules.
>edit< Unless you just want to give it to him or you really believe that it is still the best deal around.