Why does $150 matter so much for sneakers?
Because two things change at once. The rate drops from 13.6% to 8%, and the per-order fee goes away. A pair that sells for $149.99 pays $20.80 in fees; the same pair at $150 pays $12.00. One cent more on the price leaves you $8.81 better off. If your sneakers are worth a little under $150, it often pays to price them at $150.
Do postage and sales tax count toward the $150?
Yes. eBay judges the total amount of the sale, so a $140 pair with $12 postage is a $152 sale and gets the lower rate: $12.16 in fees, no per-order fee. Sales tax counts too, and the fee is charged on it. A $135 pair with $15 postage and 7% tax comes to $160.50, and eBay takes 8% of all of it: $12.84. Put your buyer’s postage and tax in the calculator to see which side of the line you land on.
What do UK business sellers pay on trainers?
eBay UK uses a different line: 11.9% on trainers under £100 and 7% from £100, judged on the item price alone, not postage. The per-order fee (£0.30 or £0.40) and the 0.35% regulatory fee still apply. So £99.99 trainers pay £12.65 and £100 trainers pay £7.75. UK private sellers pay no final value fee on trainers at all.