Taken from Ebay news:

Starting tomorrow, if you have Detailed Seller Ratings (DSRs) of at least 4.5 on all criteria - and you specify your shipping costs or use the Shipping Calculator - simply list your auction-style item with a starting price of 99¢ or less to pay an insertion fee of only 1¢! New sellers who don't yet have DSR ratings are also eligible. This promotion will run through March 31st, so make sure to take advantage quickly.