美國(guó)最高法院關(guān)于 wayfair 常見問題的決議

以下概述僅用于提供信息參考，不構(gòu)成稅務(wù)或法律建議。

美國(guó)最高法院關(guān)于 Wayfair 案例的決議是什么？

在 2018 年 6 月，美國(guó)最高法院推翻了先前的決議（即：賣家必須在州內(nèi)擁有實(shí)體店鋪，該州才能針對(duì)銷售給當(dāng)?shù)鼐用竦纳唐坊蚍?wù)要求賣家代收代繳銷售稅）。在 Wayfair 案例中，法院支持了南達(dá)科塔州的一項(xiàng)法律，要求某些州外賣家代收代繳州銷售稅，即使他們?cè)谥輧?nèi)沒有實(shí)體店鋪也不例外。

此項(xiàng)決議是否會(huì)影響針對(duì)賣家的征稅？

每項(xiàng)營(yíng)業(yè)稅義務(wù)都是唯一的。賣家應(yīng)與其專業(yè)的合作，了解他們?cè)谡麄€(gè)美國(guó)的個(gè)人、企業(yè)和/或公司納稅義務(wù)。

會(huì)開始自動(dòng)對(duì)我的訂單征稅嗎？

不會(huì)，有義務(wù)計(jì)算其訂單稅費(fèi)的專業(yè)賣家需要設(shè)置其稅費(fèi)計(jì)算設(shè)置，并向相應(yīng)州繳納計(jì)算得出的稅費(fèi)。亞馬遜不會(huì)自動(dòng)計(jì)算、收取和代繳任何州的，除非相應(yīng)州已經(jīng)頒布商城服務(wù)商法或類似法律。

有關(guān)亞馬遜自動(dòng)計(jì)算、收取和代繳稅費(fèi)的各州的其他信息，請(qǐng)參閱商城征稅常見問題。

是否提供計(jì)算服務(wù)？

是，亞馬遜向?qū)I(yè)賣家提供亞馬遜增值稅計(jì)算服務(wù)。有關(guān)更多信息，請(qǐng)參閱計(jì)算服務(wù)。

如果我對(duì)納稅義務(wù)還有其他疑問，我應(yīng)該聯(lián)系誰(shuí)？

如果您對(duì)自己在上述決議下的納稅義務(wù)有疑問，您應(yīng)該向有資格的專業(yè)人士尋求合法的稅務(wù)建議。

U.S. Supreme Court decision on Wayfair FAQ

The following overview is intended for information only and does not constitute tax or legal advice.

What is the U.S. Supreme Court decision in the Wayfair case?

In June 2018, the U.S. Supreme Court overturned a prior decision that required sellers to have a physical presence in the state before the state could require the collection and remittance of sales tax for goods or services sold to its residents. In the Wayfair case, the Court upheld a South Dakota law requiring certain out-of-state sellers to collect and remit state sales tax even if they have no physical presence in the state.

Does this decision affect tax collection for sellers?

Every business tax obligation is unique. Sellers should work with their professional tax advisor to understand their personal, business, and/or corporate tax obligations throughout the U.S.

Will Amazon start automatically collecting tax on my orders?

No, Professional sellers with an obligation to calculate tax on their orders will need to set up their tax calculation settings and remit calculated tax to the state. Amazon does not automatically calculate, collect, or remit sales tax for any state unless the state has enacted Marketplace Facilitator or similar laws.

For additional information about the states Amazon automatically calculates, collects, and remits tax, see Marketplace Tax Collection FAQ.

Does Amazon offer a tax calculation service?

Yes, Amazon offers a tax calculation service to Professional sellers. For additional information, see Tax calculation services.

Who should I contact if I have more questions about tax obligations?

If you have questions about your tax obligations in light of the above decision, you should seek legal tax advice from a qualified professional.

If you are in need of a professional tax advisor or third party services available to sellers, see External Tax Advisors.

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