商城征稅常見問題

如果我在 Amazon.com 以外的其他亞馬遜店鋪銷售商品，或者我的公司位于美國境外，是否會對我的訂單執行商城征稅？

從任何一家發往已實施商城服務商法規的美國境內的州或管轄區的貨件均需執行商城征稅。

誰負責針對美國非商城服務商訂單計算和代繳稅費？

對于配送至所有非商城服務商所在州、稅收管轄區和/或未執行商城征稅的地方的買家訂單，賣家仍有責任履行稅務繳納和申報義務。

賣家當前的稅務計算設置仍將適用于在稅務計算服務所支持的以及稅務設置中指定的非商城征稅州或管轄區。有關亞馬遜稅務計算服務的更多信息，請參閱稅務計算服務條款。

我的義務是否會發生變化？

您是否具有申報義務將取決于每個州的法規。對于由亞馬遜自動計算、收取和代繳銷售稅的州，您應該咨詢您的稅務顧問，確定您的個人或企業稅務申報義務是否發生了任何變更。

商城征稅是否是由于美國最高法院對 wayfair 一案的裁決而制定的？

不是。商城征稅是各個州立法機關頒布商城服務商法或類似法律的結果。對于不由自動計算、收取和代繳銷售稅的州，您應該咨詢您的，確定您在該州是否需要履行任何個人或企業稅務義務。

有關更多信息，請參閱美國最高法院對于 Wayfair 一案裁決的常見問題。

亞馬遜如何確定是否對商品征稅？

對于發往已實施商城征稅管轄區的訂單，亞馬遜將使用在創建商品信息時提供或所選的商品分類和商品描述來確定是否對商品征稅。亞馬遜不會使用分配的商品稅務代碼或稅務計算設置來做此決定。

我是否需要執行任何操作？

通常，當開始進行商城征稅時，您無需更新稅務計算設置。亞馬遜將負責自動更新您當前的稅務計算設置、訂單詳情和付款報告。如果賣家仍然需要納稅，您的稅務設置將會體現您所在州的具體選項。

您應該咨詢您的或所在州的相關部門，以確定您的稅務申報及任何個人或企業納稅義務是否發生了變更。

對于執行商城征稅的州，我可否編輯稅務計算設置？

商城服務商的規定和/或法規可能會包含共同的納稅責任，這表示賣家和商城服務商可能要同時承擔全部或部分稅費（例如： 阿拉斯加州、科羅拉多州和伊利諾伊州）并/或包含一些例外商品，這表示在商城服務商規定中排除了或未包含某一商品類型（請參閱下一個問題了解例外信息）。隨著功能和改進的推出，將在稅務設置中更新在這些特定情況下計算稅費的選項。

哪些商品未在商城征稅范圍內？如何了解我的責任？

如果商城服務商的規定和/或法規限制或禁止商城服務商計算、收取和代繳某些稅費，則會存在例外情況。

例如，商城服務商的規定不適用于阿拉巴馬州的租賃稅或者在紐約州銷售的服務。針對這些例外情況，亞馬遜不會計算、收取和代繳這些稅費，賣家仍需履行某些納稅義務。為了適應阿拉巴馬州和紐約州的例外情況，我們對“稅務設置”進行了改進，增加了更多選項，以便賣家在出現例外情況時仍然可以履行其納稅義務。

在某些情況下，商城服務商的規定和由此產生的納稅義務會比較復雜。例如，商城服務商法不適用于科羅拉多州的自治管轄區、伊利諾伊州的零售經營稅 (ROT)，也不適用于發往阿拉斯加州未參與管轄區的訂單的當地銷售稅和使用稅。雖然亞馬遜可以在科羅拉多州的州管理管轄區收取稅費，在伊利諾伊州收取州使用稅，并且在阿拉斯加州的參與管轄區收取當地銷售稅和使用稅，即使您無法通過計算服務計算并向買家收取訂單的稅費，您可能仍有義務為配送至這些管轄區的訂單繳納稅費。

在這些情況下，亞馬遜將優先改進稅務計算服務，以支持這些場景。同時，建議您咨詢稅務專業人士，確定此次稅改是否會對貴公司造成任何影響。

Marketplace Tax Collection FAQ

If I sell in an Amazon store other than Amazon.com or my business resides outside of the US, does Marketplace Tax Collection apply to my orders?

Shipments from any Amazon store into a US state or jurisdiction that has implemented Marketplace Facilitator legislation will be subject to Marketplace Tax Collection.

Who is responsible for calculating and remitting tax on US non-marketplace facilitator orders?

For orders shipped to customers in all non-marketplace facilitator states; or taxing jurisdictions, and/or where Marketplace Tax Collection is not implemented, the seller remains responsible for their tax remittance and reporting obligations.

Sellers’ existing tax calculation settings will still apply for non-Marketplace Tax Collection states or jurisdictions supported by the Tax Calculation Service and identified in your Tax settings. For more information about Amazon's Tax Calculation Services, see Tax Calculation Services Terms.

Will my sales tax obligation change?

Your sales tax reporting obligation will depend on each state’s legislation. You should work with your tax advisor to identify any changes to your personal or corporate tax-reporting obligation in states where Amazon automatically calculates, collects, and remits sales tax.

Is Marketplace Tax Collection due to the U.S. Supreme Court decision in the Wayfair case?

No, Marketplace Tax Collection is a result of individual state legislation enacting Marketplace Facilitator or similar laws. You should work with your tax advisor regarding any personal or corporate tax obligation you may have in states where Amazon does not automatically calculate, collect, and remit sales tax.

For additional information, see the U.S. Supreme Court decision on Wayfair FAQ.

How does Amazon determine item taxability?

For orders destined to a Marketplace Tax Collection jurisdiction, Amazon will determine an item’s taxability using the product category and item description provided or selected while creating the listing. Amazon does not utilize your product tax code assignment or tax calculation settings for this determination.

Do I need to do anything?

Typically, there is no need to update your tax calculation settings when Marketplace Tax Collection begins. Your existing tax calculation settings, order details, and payments reporting will update automatically to reflect Amazon’s responsibility. If any tax responsibility remains with a seller, your tax settings will reflect your state specific options.

You should work with your tax advisor or the state to identify changes to your reporting and any personal or corporate tax obligation.

A marketplace facilitator rules and/or legislation can contain a mixed tax responsibility, meaning both seller and facilitator could be responsible for all or a portion of tax (for example: Alaska, Colorado and Illinois) and/or product exclusions, meaning a specific product type is excluded nor not included in marketplace facilitator rule (see next question for exclusion information). Your options to calculate tax in these specific scenarios will be updated in your Tax Settings as functionality and improvements become available.

What is an exclusion from Marketplace Tax Collection and how do I understand my responsibility?

An exclusion occurs when marketplace facilitator rules and/or legislation limit or prohibit a marketplace facilitator from calculating, collecting, and remitting certain taxes.

For example, marketplace facilitator rules do not apply to rental tax in Alabama or services sold in New York. These exclusions prevent Amazon from calculating, collecting, and remitting these taxes and that specific tax obligation remains with the seller. To accommodate the Alabama and New York exclusions, improvements were made to our Tax Settings by adding additional options for sellers to continue managing their tax obligation when an exclusion applies.

In some scenarios, marketplace facilitator rules and the resulting tax obligation are more complicated. For example, marketplace facilitator laws do not apply to home-rule jurisdictions in Colorado, the retail occupation tax (ROT) in Illinois, or local sales and use tax on orders destined to non-participating jurisdictions in Alaska. While Amazon can collect tax in Colorado’s state-administered jurisdictions, state use tax in Illinois, and local sales and use tax for Alaska’s participating jurisdictions, you may potentially still have an obligation to remit tax for orders shipped to these jurisdictions, even though you cannot calculate and collect the tax from buyers on your orders through Amazon's Tax Calculation Services.

In these situations, Amazon is prioritizing enhancements to our Tax Calculation Services to support these scenarios. In the meantime, we encourage you to work with your tax professional to determine any impact to your business.

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