Whether or not you agree with Internet taxation, eBay's arguments are bogus. All you need to do is subscribe to a tax calculation service that calculates the taxes on purchases. At the end of the quarter they send you a bill. you pay them and they file the necessary forms. (I know, returns, chargebacks and all that, so it isnt trivial). If the service doesnt exist yet, I'm sure there will be a yc funded startup to do so.
In the meantime what are small businesses to do? Oh, that's right, work with the big guys who are pushing this bill. While you may not like ebay's position this bill is typical of Congress, its name is the opposite its effect.
It is meant not to level any playing field but give the large established retailers even less competition. They have the volumes to handle to extra costs of the services and software required to handle the tax laws.