The change, of course, positions the site right in line with straight-forward Web retailers ranging from Amazon to Barnes and Noble or Borders. And it’s no surprise: eBay’s auction sales have been underperforming compared to the fixed-price alternative, The Times reports, meaning the auction boom of eBay’s early days may be reaching its end.

The specific changes will include lower upfront fees to encourage sellers to put their stuff online for a fixed price. Such a sale will only cost $0.35 for a month-long listing as of next month — a huge drop, almost 70 percent, from the current fee.

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The net retailer is being investigated in Texas because even though its headquarters are in Seattle, it operates a distribution center in the city of Irving.

The whole thing comes down to a 1992 Supreme Court ruling that gives states the power to collect taxes from businesses with any type of “physical presence.” That can include anything as small as a store or delivery center. Texas has said it’s lost as much as $541 million in unpaid taxes from internet- and mail-based sales in past years.

Amazon told the Dallas Morning News it’s done nothing wrong and is in “full compliance” with state regulations. A representative cited the fact that the Irving distribution center is owned by a subsidiary, Amazon.com.kydc, not by the main company. Yet, the Morning News discovered government records showing Amazon.com as the center’s owner in 2006 and 2007.

The fight is all too familiar for Amazon. The company just recently sued the state of New York over a similar dispute.

It’s a tricky line, and lawmakers know it. Right now, Congress is looking at redefining internet sales taxes. They may end up creating a set of standardized rules across the entire U.S. They’re also looking at building in exemptions for smaller net-based businesses.

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