I do not charge tax at this time, but eBay automatically charges tax in most, if not all, states.
Like New items are purchased Brand New, watched once, handled briefly and carefully, and stored in a poly bag. They will be in the same exact condition as when removed from the shrink wrap, but any noticeable imperfections will be described in detail.
Discs will be secured with bubble wrap to help prevent loose discs in transit, but the possibility still exists. If a disc does come loose in transit, it should not affect playback.
Slipcovers that were not sealed along with the case may have light wear and/or lightly bruised corners.
If a Digital Code is included, it will be unused, but there is no guarantee that it has not expired.