I will be using escrow.com in between won't they be responsible for tax laws. Also my website is just a platform for bidders and auction listers so they are th

I will be using escrow.com in between won't they be responsible for tax laws. Also my website is just a platform for bidders and auction listers so they are the one's who will be paying taxes right? And regarding the taxes on fees, I guess I will be using MOR such as lemonsqueezy Or paddle.