Don't bother! Donate it somewhere if you feel bad about keeping it. I don't know the tax laws in Texas but here you don't collect tax unless you are a business.

I sent the public comptroller an email. If the young man felt so strongly about paying the tax, I'll do my part and make a reasonable effort to see where to send it and if that doesn't work, will send a cashier's check made out to the comptroller's office in Austin.

In most states, for items other than cars and boats, sales between private parties are not subject to sales tax.

If you submit the tax, will you have to report the sales income, too?

Oh, that's funny! I admire your ethics, but hope this doesn't turn out to be one of those "no good deed shall go unpunished" stories. I would have done what Casey suggested.

'In most states, for items other than cars and boats, sales between private parties are not subject to sales tax'

That is not the case in Texas. In fact, the email container an extra and unasked for reminder that sales on Ebay are taxable.

Fortunately, they made it easy, the comptroller sent a link to the proper form since I do not have a permit.

I will look into reporting the sales 'income'. My first feeling about that is since I did not make a profit, and already paid federal income tax on the funds used to buy the shelf when it was new, it should not count as income.

As a business woman in Texas, dealing with sales taxes every day - you DO NOT owe any sales tax. You're not a business with a license, and legally you cannot collect sales taxes.

Ebay is an entirely different matter - laws have been enacted since states realized how much revenue they could get.

But, seriously, the sale of some shelves on Craigslist is like a garage sale - it's not income to you, and NO sales tax is owed the state.The sales tax owed was paid when you first bought the item. No more can ever be collected on such a minor sale. It would probably cost the State of Texas about $10 to process your submission - probably more since they would have you apply for a business license.

Let it go!

It turns out I am exempt because of the small value of the shelf and because I have not accumulated more than the prescribed amount for this year in sales. However.......

http://www.window.state.tx.us/taxinfo/taxpubs/tx94_437.pdf

There is still the matter of the $1.26 (or whatever, some change and a $1 bill). Clearly it was not meant as a gift to me, it was specifically earmarked by the buyer to be paid as tax. I can do that using the link the comptroller provided, that I am exempt does not remove my responsibility once I already have the money.

(I tried not to take it, but the buyer thought he had a moral obligation to pay it and I suppose I now have that same obligation even though he was mistaken as to the necessity of payment).

Pay it forward ---- prepay someone's toll, cup of coffee, or donate to some shelter. (You could just walk in and place it . . .)

The comptroller provided a link to a form where I can pay without getting a permit. So I'm just going to send it in. Will go to the post office and get a money order :)