Did you try FictionWise?
So far as I can tell, it does not require a credit card. It has a paypal option, and has a micropay account for banking money (or discounts).
From
Taxes at Fictionwise:
Quote:
How Do you Determine Where I Live?
Because eBooks are not shipped, we use the billing address of your credit card to determine where you live and whether you are subject to this tax. If you did not use a credit card (for example you used Paypal or you sent us a check for Micropay deposit), we use the address in your Fictionwise member area to determine where you live.
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I suggest seeing if leaving the address and postal code lines blank will work. Select a state with no sale tax (e.g. Delaware), in case internet taxes become more popular.