Some Sellers have reported the Sales Tax Report showing zero for Sales Tax. This is expected behavior now as eBay has begun collecting and remitting sales tax for Sellers. The Report will only show the amount of Sales Tax you’ve collected from Buyers and are responsible for sending to the appropriate tax jurisdiction.
From the eBay Article:
Prior to the effective date, you should continue to collect and remit tax in these states if required. Additional states will be added to this list at a later date.
Once eBay starts to collect tax in the above states, no action is required on your part, and there will be no charges or fees for eBay automatically calculating, collecting and remitting sales tax. The collection process will apply to all sales, whether the seller is located in or outside of the United States.
When a buyer purchases an item on eBay, and the ship to address is one of the above states, eBay will calculate and add the applicable sales tax at checkout. The buyer will pay both the cost of the item along with the sales tax. eBay will collect and remit the tax.
Sellers are not able to opt out of selling items into the states listed above or opt out of eBay automatically collecting sales tax.