科罗拉多州商城征税常见问题

什么是商城服务商?

商城服务商是指与第三方卖家签订合约,通过商城帮助其销售实物商品、数字商品和服务的商城。因此,亚马逊即是通过 amazon.com 帮助第三方进行销售的商城服务商。

什么是商城征税?

商城征税是亚马逊用于商城服务商税收法规的一个常见术语。各个州的商城服务商规定有所不同,此类规定会指定一方负责对配送至已颁布商城服务商法的州的订单收取和代缴销售税和使用税。

科罗拉多州的商城服务商法规有哪些特有的规定?

科罗拉多州的商城征税规定适用于州管理管辖区的销售税和使用税。该州的法规不包括自治辖区的税费(如丹佛市,该地税费仍由卖家负责)。因此,发往某个自治辖区的订单可能会由多个相关方(“卖家”和亚马逊)对总税率涵盖的各个管辖区负责。

例如,配送至丹佛的订单将具有亚马逊计算出的州管理适用税费(州、县、区),但亚马逊无法计算丹佛(城市)税费,因为这项税属于自治区,仍然由卖家负责。

自治辖区必须制定自己的商城征税规定,以便亚马逊计算、收取和代缴第三方卖家订单的自治辖区税费。否则,亚马逊将无法收取自治辖区税费,纳税义务仍由卖家承担并代缴。

有关自治辖区的完整列表,请参阅科罗拉多州税务部表格 DR1002 的第 9 页,该表格位于他们的销售税和使用税网站上。

是否有任何自治辖区实行商城征税?

请联系您当地自治辖区的负责人,了解相关信息。但是,当亚马逊修订当地条例时,税费将转移到商城征税。亚马逊收取的税费将反映在卖家平台上提供的订单报告中。

有关更多信息,请参阅卖家报告中的销售税信息。

对于配送至科罗拉多州的第三方订单,亚马逊将会计算哪些税费?

亚马逊将为您的订单计算和代缴(作为纳税人)州管理和参与自治销售税和使用税,但如果自治辖区未颁布商城征税法规,则亚马逊不会为其计算和代缴税费。

作为卖家,对于配送至科罗拉多州的订单,我需要缴纳哪些税费?

您可能仍有义务代缴亚马逊无法征收的自治销售税和使用税,即使您也无法使用亚马逊税务计算服务对订单收取自治税费。您有责任确定贵公司需要承担哪些纳税义务。请咨询您的专业税务顾问,确定科罗拉多州的商城服务商法规对贵公司的影响。

亚马逊如何支持自治税务计算?

我们将优先改进税务计算服务,以便为尚未颁布商城征税法规的科罗拉多州自治辖区提供支持。同时,建议您咨询专业税务顾问,确定此次税改是否会对贵公司造成任何影响。

如何找到配送至科罗拉多州的订单,以确定自治城市税费?

1.您的【付款日期范围报告】是查找配送至科罗拉多州自治辖区的订单的最佳方法。

  • 转至日期范围报告,然后点击【生成报告】。在“通用日期范围报告”弹出窗口中,选择以下内容:

  • 选择【交易】。

  • 选择所需的【报告范围】。

2.点击【生成报告】。

3.报告准备就绪后,【操作】下方会显示【下载】按钮。您可以使用 Excel、Google Sheets 或类似的电子表格程序打开该报告。

  • 可从第 8 行(各列的标题)对报告应用筛选条件:

  • 对 [ 列应用筛选条件 order state ] ,筛选出 Colorado 【和】 CO 以显示科罗拉多州的所有订单。

  • 对 [ 列应用筛选条件 order city ] ,筛选出科罗拉多州内属于自治辖区的城市。有关自治辖区的完整列表,请参阅科罗拉多州税务部表格 DR1002 的第 9 页,该表格位于他们的销售税和使用税网站上。

4.商品销售额(金额)位于 M 列。


亚马逊官网原文详情:

Marketplace Tax Collection for Colorado FAQ

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have questions.

What is a Marketplace Facilitator?

A Marketplace Facilitator is defined as a marketplace that contracts with third party sellers to promote their sale of physical property, digital goods, and services through the marketplace. As a result, Amazon is deemed to be a marketplace facilitator for third party sales facilitated through amazon.com.

What is Marketplace Tax Collection?

Marketplace Tax Collection is a common term Amazon uses for marketplace facilitator tax legislations. Marketplace facilitator rules are state-specific and identify the party responsible to collect and remit sales and use tax for orders shipped to a state where marketplace facilitator laws have been enacted.

What is unique about Colorado’s marketplace facilitator legislation?

Colorado’s marketplace tax collection rules apply to sales and use tax in state-administered jurisdictions. The state’s legislation does not include home rule jurisdiction taxes (which remain the responsibility of the seller, such as the city of Denver). As a result, orders destined to a home rule jurisdiction could have multiple parties (“the seller” and Amazon) responsible for individual jurisdictions that a total tax rate consists of.

For example, an order shipping to Denver will have applicable state-administered tax (state, county, district) calculated by Amazon, but Denver (city) tax cannot be calculated by Amazon, as this tax is home rule and remains the seller’s responsibility.

Home rule jurisdictions must enact their own marketplace tax collection rules for Amazon to calculate, collect, and remit home rule jurisdiction tax on third-party seller orders. Otherwise, Amazon cannot collect home rule jurisdiction taxes and the tax obligation remains the responsibility of the sellers to remit.

For a complete list of home rule jurisdictions, see page 9 of the Colorado Department of Revenue form DR1002, available on their sales and use tax website.

Do any home rule jurisdictions have Marketplace Tax Collection?

Please contact your local home rule jurisdiction for information. However, taxes will move to Marketplace Tax Collection as Amazon implements local ordinance changes. Taxes collected by Amazon will be reflected in your order reports, available in Seller Central.

For more information, see Sales tax information in seller reports.

What taxes will be calculated on third-party orders shipped to Colorado?

Amazon will calculate and remit (as the taxpayer) state administered and participating home rule sales and use taxes on your orders, but will not calculate and remit taxes for home rule jurisdictions if they have not enacted Marketplace Tax Collection legislation.

What tax am I as a seller responsible for on orders shipped to Colorado?

You may potentially still have an obligation to remit home rule sales and use taxes that Amazon cannot collect, even though you also cannot collect the home rule tax on orders using Amazon's Tax Calculation Services. Your responsibility depends on your business obligations. Please consult your professional tax advisor to determine the impacts of Colorado’s marketplace facilitator legislation on your business.

What is Amazon doing to support home rule tax calculations?

We are prioritizing enhancements to our Tax Calculation Services to support Colorado home rule jurisdictions that have not enacted marketplace tax collection legislation. In the meantime, we encourage you to work with your tax professional to determine any impact to your business.

How do I find orders shipped to Colorado to determine home rule city taxes?

Your Payments Date Range Report is the best option to locate orders shipped to a Colorado home rule jurisdiction.

1.Go to your Date Range Reports and click Generate Report. In the Genrate date range report pop-up window select the following:

  • Select Transaction.

  • Select your desired Reporting Range.

  • Click Generate a report.

2.When the report is ready, the Download button will appear under Action. You can open the report in Excel, Google Sheets, or a similar spreadsheet program.

3.Apply filters in your report starting on row 8 (headers for the columns):

  • Filter column "order state" for Colorado and CO to capture all Colorado orders.

  • Filter column "order city" for cities within Colorado that are home rule jurisdictions. For a complete list of home rule jurisdictions, see page 9 of the Colorado Department of Revenue form DR1002, available on their sales and use tax website.

4.Product sales (amounts) are located in column M.

 文章来源:亚马逊官方网站