wish商戶在地方銷售稅率和州稅率一致的州代收州稅費-ESG跨境

商戶在地方率和州稅率一致的州代收稅費

大多數(shù)州規(guī)定，若Wish商戶代收州稅費，其必須代收所有地方稅費。這些州通常對州內(nèi)所有交易按統(tǒng)一稅率征收：所有地方征稅轄區(qū)（如城鎮(zhèn)）擁有和州相同的稅收關(guān)聯(lián)和銷售稅申請流程。

在這些州，通常設置州級的稅收關(guān)聯(lián)，沒有地方稅收關(guān)聯(lián)。對于這些州，若商戶通過 Wish 的稅務設置服務確認其在某個州有稅務關(guān)聯(lián)，則該州地方轄區(qū)的所有附加銷售稅要求將自動適用于該商戶在該州產(chǎn)生的銷售額。鑒于此，在該州有稅收關(guān)聯(lián)的商戶將有義務就在該州發(fā)生的所有應稅交易代收和申報銷售稅，無論銷售目的地是否在州外。例如，如果商戶在“稅務設置”中選擇愛荷華州稅收關(guān)聯(lián)配置，則該商戶將被視為與愛荷華州的所有地方轄區(qū)均有稅收關(guān)聯(lián)。Wish 商戶仍可以搜索或篩選其在特定地方轄區(qū)的 Wish 稅收關(guān)聯(lián)設置，但無法修改轄區(qū)級的稅收關(guān)聯(lián)。

并非所有州均按此法。請閱讀其他文章，進一步了解以其他方式管理銷售稅的州。

States with uniform State and local sales tax rates

In most States, Merchants are required to collect all local taxes if they collect the State tax. Such States generally apply sales tax rules uniformly to all sales throughout the State: all local filing jurisdictions (e.g., city or county) have the same nexus and sales tax applications as the State.

In these States, nexus is generally set at the State level and not considered at the local level. For such States, when a Merchant confirms in its Wish tax settings that it has nexus in a State, any additional sales tax requirements for local jurisdictions will automatically apply to that Merchants’ sales in that State as well. Based on this, a Merchant with nexus in a State will have an obligation to collect and report sales tax on all taxable transactions within that State regardless of the sales destination within the State. For example, if a Merchant selects a nexus configuration for Iowa, all of the local jurisdictions within Iowa will be deemed to have nexus as well. Wish Merchants are still able to search or filter their nexus settings by specific local jurisdictions, however their nexus cannot be modified at an individual jurisdictional level.

Not all States apply sales tax according to this method. Please see below for further explanation of those States where sales tax is administered differently.

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