在哪些州wish商戶有義務(wù)自行代收和代繳銷(xiāo)售稅？-ESG跨境

在哪些州Wish商戶有義務(wù)自行代收和代繳銷(xiāo)售稅？

除了前文鏈接中所列的由 Wish 作為市場(chǎng)促進(jìn)者代收代繳銷(xiāo)售稅的州外，在所有其他州，通過(guò) Wish 平臺(tái)銷(xiāo)售商品的商戶都可能有義務(wù)就其相應(yīng)州的銷(xiāo)售額代收和代繳。如果wish商戶與州有銷(xiāo)售稅稅收關(guān)聯(lián)，則其可能需要自行就其相應(yīng)州的銷(xiāo)售額代收和代繳銷(xiāo)售稅。如需詳細(xì)了解“稅收關(guān)聯(lián)”，請(qǐng)參閱“什么是稅收關(guān)聯(lián)”常見(jiàn)問(wèn)題解答。

在有些州，城鎮(zhèn)等地方轄區(qū)可能擁有施加其他銷(xiāo)售稅要求的自治權(quán)。從增加附加費(fèi)率到在州納稅制度基礎(chǔ)上再建立一整套制度等，這種地方轄區(qū)級(jí)要求各有不同。關(guān)于商戶在各州和地方稅務(wù)機(jī)構(gòu)的潛在銷(xiāo)售稅納稅義務(wù)，請(qǐng)閱讀小編其他文章以作進(jìn)一步考量。

In which States may Merchants have an obligation to collect and remit sales tax on their own?

In all States other than those listed above as States where will collect sales tax as a marketplace facilitator, Merchants who make sales through the Marketplace may have an obligation to collect and remit sales tax based on their sales into a respective State. Merchants may be required to collect and remit sales tax on their sales into a State on their own if they are deemed to have sales tax nexus in a State. For an explanation of what this means, please see the FAQ, “What is Nexus?”

In many States, local jurisdictions such as counties and cities, may have a level of autonomy to impose additional sales tax requirements. These additional local-level requirements may range from simply adding an additional rate to establishing an entire sales tax system in addition to that of the State. Please see below for further considerations regarding Merchants’ potential sales tax obligations to various State and local taxing authorities.

特別聲明：以上文章內(nèi)容僅代表作者本人觀點(diǎn)，不代表ESG跨境電商觀點(diǎn)或立場(chǎng)。如有關(guān)于作品內(nèi)容、版權(quán)或其它問(wèn)題請(qǐng)于作品發(fā)表后的30日內(nèi)與ESG跨境電商聯(lián)系。