New fee structure goes into effect July 20, 2020 for those in Managed Payments. For sellers WITHOUT a store or with a Starter Store the new final value fee with be 12.35% on the total amount of the sale (selling price + shipping + sales tax) up to $7,500 and 2.35% on the portion of the sale over $7,500 plus $0.30 per order. If you fall below certain performance standards there will still be the 5% penalty fee but will apply to the total amount - including sales tax. There are additional fees for orders placed by international buyers.

Here's a link to the latest article on Ecommercebytes
https://www.ecommercebytes.com/2020/05/09/ebay-ties-payment-fees-to-commissions-in-new-fee-structure/