If this dollar value is a positive amount, this is the amount that the buyer pays the seller through PayPal for purchase of the order. If this dollar value is a negative amount, this is the amount refunded to the buyer.
Note: If a refund is due to the buyer, the amount in this field will not include any 'Collect and Remit' tax (mandated US state sales tax or 'Goods and Services' tax in Australia or New Zealand) charged to the buyer for one or more order line items, since this tax is collected by eBay and not by the seller.
Note: As of November 2019, for orders subject to eBay 'Collect and Remit' taxes, PayPal has begun distributing order funds to the seller's account with the sales tax included. eBay 'Collect and Remit' tax includes US sales tax for numerous states, and 'Good and Services' tax that is applicable to Australian and New Zealand sellers. This 'Collect and Remit' tax amount for the order will be included in the PaymentOrRefundAmount value (for the payment scenario). To determine if 'Collect and Remit' taxes were added into PaymentOrRefundAmount value, the user can check for the Transaction.eBayCollectAndRemitTaxes.TaxDetails and the Transaction.Taxes.TaxDetails containers in the response. If both of these containers appear in the response with a TaxDetails.TaxDescription value of
SalesTax (in US) or
GST (in Australia or New Zealand), the tax amount that the buyer paid is in this amount.
Sellers should be aware that the sales tax that the buyer pays for the order will initially be included when the order funds are distributed to their PayPal account, but that PayPal will pull out the sales tax amount shortly after the payment clears, and will distribute the sales tax to the appropriate taxing authority. Previous to this change, PayPal would strip out the 'Collect and Remit' tax before distributing order funds to the seller's account.
This logic change does not apply to sellers who are in eBay managed payments, so the amount in this field will never reflect any 'Collect and Remit' tax, even if the order is subject to 'Collect and Remit' tax.
See the Field Index
to learn which calls use PaymentOrRefundAmount.