Many people probably have not kept a lot of receipts. Ebay might be another problem with tax, because how many sellers who are real people that just put something on that has been in the house for years, say a vase, it might have been given to them or they bought it years ago, they don't have anything that say what their "cost" is, then they sell it.....does that mean the pay tax on what it sold for? Seems like a bad thing anymore to ty to get rid of something.