美國(guó)賣(mài)家費(fèi)用稅費(fèi)的常見(jiàn)問(wèn)題

重要： 本頁(yè)提供的信息不構(gòu)成稅務(wù)、法律或其他專(zhuān)業(yè)建議，也不得用作此類(lèi)用途。如果您對(duì)個(gè)人納稅義務(wù)有任何疑問(wèn)，請(qǐng)咨詢(xún)您的專(zhuān)業(yè)稅務(wù)顧問(wèn)。

亞馬遜為何對(duì)相關(guān)費(fèi)用收取銷(xiāo)售稅？

美國(guó)的某些州認(rèn)為“我要開(kāi)店”費(fèi)用（如按件收費(fèi)、訂單費(fèi)用和銷(xiāo)售傭金）屬于應(yīng)稅服務(wù)費(fèi)用。同樣，亞馬遜物流 (FBA) 庫(kù)存預(yù)處理服務(wù)費(fèi)（如氣泡膜包裝、聚乙烯塑料袋、封裝和標(biāo)簽）在某些州也被視為應(yīng)稅項(xiàng)。為遵守各州稅法，Amazon.com 針對(duì)其中部分費(fèi)用收取和代繳銷(xiāo)售稅。

哪些費(fèi)用應(yīng)納稅？

亞馬遜為賣(mài)家提供多種服務(wù)和計(jì)劃，費(fèi)用的可征稅性取決于貴公司所在地或提供亞馬遜的地點(diǎn)，以及各個(gè)州的稅務(wù)規(guī)則。

要了解收取的各項(xiàng)不同費(fèi)用，請(qǐng)參閱我們的費(fèi)用價(jià)目表：

“我要開(kāi)店”費(fèi)用價(jià)目表

亞馬遜物流配送費(fèi)用

決定我是否要針對(duì)費(fèi)用支付銷(xiāo)售稅的因素是什么？

下表提供了費(fèi)用可能需要納稅的美國(guó)不同稅務(wù)管轄區(qū)。銷(xiāo)售稅率取決于州稅率以及當(dāng)?shù)囟惵?，而這些稅率是否適用取決于貴公司所在地或提供亞馬遜物流服務(wù)的地點(diǎn)。各州稅收規(guī)定可能頻繁修改，如果各州再次對(duì)其法規(guī)進(jìn)行修改，則以下信息可能已過(guò)時(shí)。

以下示例說(shuō)明了銷(xiāo)售稅的計(jì)算方式：

1. 如果您的公司位于西弗吉尼亞州，您的銷(xiāo)售稅率為 6.39%，而您所售商品的總價(jià)為 $20，且需支付 15% 的銷(xiāo)售傭金，我們將遵照州法律收取和代繳 $0.19 的銷(xiāo)售稅（按銷(xiāo)售傭金金額 $3.00 的 6.39% 計(jì)算）。

2. 如果您的公司位于康涅狄格州、哥倫比亞特區(qū)、夏威夷州、南達(dá)科他州或西弗吉尼亞州以外，我們將不會(huì)對(duì)您支付的“我要開(kāi)店”費(fèi)用收取。

3. 如果您決定使用亞馬遜物流預(yù)處理服務(wù)對(duì)商品進(jìn)行氣泡膜包裝，且該服務(wù)在亞利桑那州的運(yùn)營(yíng)中心履行，該地點(diǎn)的銷(xiāo)售稅率為 8.37%，而氣泡膜包裝費(fèi)為每件 $0.80，我們將遵照州法律收取和代繳 $0.07 的銷(xiāo)售稅（按氣泡膜包裝費(fèi)金額每件 $0.80 的 8.37% 計(jì)算）。

4. 如果您決定使用亞馬遜物流預(yù)處理服務(wù)對(duì)商品進(jìn)行氣泡膜包裝，且該服務(wù)在亞利桑那州、康涅狄格州、伊利諾伊州或西弗吉尼亞州以外的運(yùn)營(yíng)中心履行，則我們不會(huì)對(duì)您支付的亞馬遜物流庫(kù)存預(yù)處理服務(wù)費(fèi)收取銷(xiāo)售稅。

我位于美國(guó)境外，為什么我要為“我要開(kāi)店”費(fèi)用支付增值稅/商品及服務(wù)稅/稅費(fèi)？

某些國(guó)家/地區(qū)認(rèn)為，從亞馬遜購(gòu)買(mǎi)的實(shí)際服務(wù)和電子化服務(wù)應(yīng)納稅。亞馬遜將使用您在賣(mài)家賬戶(hù)中提供的信息來(lái)確定是否有特定費(fèi)用應(yīng)納稅，以及應(yīng)收取的相應(yīng)/商品及服務(wù)稅/稅費(fèi)。稅務(wù)規(guī)則和法規(guī)因國(guó)家/地區(qū)而異。請(qǐng)參閱您的增值稅信息，以及/或者在賣(mài)家平臺(tái)幫助中心搜索增值稅、商品及服務(wù)稅或國(guó)家/地區(qū)名稱(chēng)，查找更多信息。

我可以收到針對(duì)我的費(fèi)用所收稅費(fèi)的退款嗎？

如果您收到已支付費(fèi)用的退款，則退款費(fèi)用的任何適用稅費(fèi)也會(huì)同時(shí)退還給您。

我的公司或者我已獲得免稅資格，如何才能獲得應(yīng)稅費(fèi)用的免稅資格？

目前，我們無(wú)法自動(dòng)處理應(yīng)稅費(fèi)用的免稅事宜。如果貴公司享有免稅資格，您可以聯(lián)系銷(xiāo)售伙伴支持，請(qǐng)求根據(jù)貴公司的免稅資格僅退還稅費(fèi)。

我是否可以選擇不使用可能應(yīng)納稅的配送服務(wù)？

當(dāng)您選擇從亞馬遜購(gòu)買(mǎi)這些服務(wù)，或收到的商品不符合包裝和預(yù)處理要求時(shí)，我們才會(huì)對(duì)您的商品履行。

您可以在此處管理您的亞馬遜物流設(shè)置。如需了解更多信息，請(qǐng)?jiān)L問(wèn)包裝和預(yù)處理要求。

支付相關(guān)費(fèi)用的稅費(fèi)時(shí)，我會(huì)收到發(fā)票嗎？

不會(huì)。您不會(huì)收到所付費(fèi)用稅費(fèi)的發(fā)票。任何賣(mài)家費(fèi)用應(yīng)納稅的訂單都將顯示在付款報(bào)告的交易詳情頁(yè)面上。

亞馬遜是何時(shí)開(kāi)始對(duì)相關(guān)費(fèi)用收取銷(xiāo)售稅的？

從 2019 年 6 月 1 日開(kāi)始，Amazon.com 開(kāi)始對(duì)相關(guān)費(fèi)用收取銷(xiāo)售稅。我們的會(huì)隨著州稅法的修改而持續(xù)更新。

Tax on U.S. Seller Fees FAQ

Important: The information provided on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional tax adviser if you have questions about your personal tax obligation.

Why does Amazon collect sales tax on fees?

Some states consider Selling on Amazon fees, such as per item, order, and referral fees taxable services. Similarly, Fulfillment by Amazon (FBA) inventory prep fees, such as bubble wrap, polybag, taping, and labels are considered taxable in some states. To comply with state tax laws, Amazon.com collects and remits sales tax on some of these fees.

Which fees are considered taxable?

Amazon offers many services and programs to sellers and the fee taxability will depend on the location of your business or where the FBA service is performed and individual state tax rules.

To understand the different fees Amazon charges, see our fee schedules:

Selling on Amazon Fee Schedule

FBA Fulfillment Fees

What determines whether I will pay sales tax on fees?

The chart below illustrates the different U.S. taxing jurisdictions in which a fee may be taxable. The sales tax rate will depend on the state rate plus local tax rates and when those rates apply will depend on the location of your business or where the FBA service is performed. State tax rules can change frequently and the information below may become outdated if states make changes to their laws.

Country / Jurisdiction	Selling on Amazon Fees (based on your business location)	FBA Service Fees (based on fulfillment center location)
US – Arizona	Non-Taxable, except Subscription Fee is Taxable - State	Taxable – State + Local
US – Connecticut	Taxable – Reduced State 1% Only	Taxable – State
US – District of Columbia	Taxable – State	Non-Taxable
US – Hawaii	Taxable – State + Local	Non-Taxable
US – Illinois	Non-Taxable	50% of fee total is Taxable – State + Local
US – South Dakota	Taxable – State + Local	Non-Taxable
US – West Virginia	Taxable – State + Local	Taxable – State + Local

The following examples illustrate how the sales tax will be calculated:

1. If your business is located in West Virginia, your sales tax rate is 6.39%, and you sell an item with a total price of $20, which is subject to a 15% referral fee, we will collect and remit a sales tax of $0.19 to comply with state laws (calculated as 6.39% of the referral fee amount of $3.00).

2. If your business is located outside Connecticut, the District of Columbia, Hawaii, South Dakota, or West Virginia, we will not collect sales tax on the Selling on Amazon fee you pay.

3. If you decide to use Prep Service to bubble wrap your products, and the service is performed at a fulfillment center in Arizona, and the sales tax rate at that location is 8.37%, and the bubble wrap fee is $0.80/unit, we will collect and remit a sales tax of $0.07 to comply with state laws (calculated as 8.37% of the bubble wrap fee amount of $0.80/unit).

4. If you decide to use Prep Service to bubble wrap your products, and if the service is performed at a fulfillment center outside Arizona, Connecticut, Illinois or West Virginia, we will not collect sales tax on the FBA Inventory Prep fees you pay.

I am located outside of the U.S. Why am I paying /GST/Tax on my Selling on Amazon fees?

Some countries consider physical and electronically supplied services purchased from Amazon to be taxable. Amazon will use the information you supply in your seller account to determine if any particular fee is taxable and the appropriate VAT/GST/Tax rate to charge. Tax rules and regulations are country specific. See your  Information and/or search VAT, GST, or your country name in Seller Central help to locate additional information.

Can I receive a refund of tax collected on my fees?

If you receive a refund for fees paid, any applicable tax on the refunded fee will also be refunded at that time.

My business is exempt or I have an exemption, how do I become exempt from tax on my taxable fees?

At this time, we are unable to automatically process exemptions for taxable fees. If you have a tax exemption for your business, you may contact Selling Partner Support to request a tax only refund, based on your business exemption.

Can I opt out of using FBA fulfillment services that may be taxable?

FBA services are performed on your items when you have elected to purchase these services from Amazon or when items are received that do not meet packaging and prep requirements.

You can manage your FBA settings here. To learn more, visit Packaging and prep requirements.

Will I receive an invoice for taxes paid on fees?

No, you will not receive an invoice on the tax you pay on fees. Any order with a taxable seller fee will be reflected on the transaction details page of your Payments reports.

When did Amazon begin collecting sales tax on fees?

Amazon.com began collecting sales tax on fees beginning June 1, 2019. Our tax policies are continuously updated in compliance with State law.

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