美国最高法院关于 Wayfair 常见问题的决议

以下概述仅用于提供信息参考,不构成税务或法律建议。

美国最高法院关于 Wayfair 案例的决议是什么?

在 2018 年 6 月,美国最高法院推翻了先前的决议(即:卖家必须在州内拥有实体店铺,该州才能针对销售给当地居民的商品或服务要求卖家代收代缴销售税)。在 Wayfair 案例中,法院支持了南达科塔州的一项法律,要求某些州外卖家代收代缴州销售税,即使他们在州内没有实体店铺也不例外。

此项决议是否会影响针对卖家的征税?

每项营业税义务都是唯一的。卖家应与其专业的税务顾问合作,了解他们在整个美国的个人、企业和/或公司纳税义务。

亚马逊会开始自动对我的订单征税吗?

不会,有义务计算其订单税费的专业卖家需要设置其税费计算设置,并向相应州缴纳计算得出的税费。亚马逊不会自动计算、收取和代缴任何州的销售税,除非相应州已经颁布商城服务商法或类似法律。

有关亚马逊自动计算、收取和代缴税费的各州的其他信息,请参阅商城征税常见问题。

亚马逊是否提供增值税计算服务?

是,亚马逊向专业卖家提供亚马逊增值税计算服务。有关更多信息,请参阅亚马逊增值税计算服务。

如果我对纳税义务还有其他疑问,我应该联系谁?

如果您对自己在上述决议下的纳税义务有疑问,您应该向有资格的专业人士寻求合法的税务建议。

如果您需要专业的税务顾问或卖家可用的第三方服务,请参阅第三方税务顾问


亚马逊官网原文详情:

U.S. Supreme Court decision on Wayfair FAQ

The following overview is intended for information only and does not constitute tax or legal advice.

What is the U.S. Supreme Court decision in the Wayfair case?

In June 2018, the U.S. Supreme Court overturned a prior decision that required sellers to have a physical presence in the state before the state could require the collection and remittance of sales tax for goods or services sold to its residents. In the Wayfair case, the Court upheld a South Dakota law requiring certain out-of-state sellers to collect and remit state sales tax even if they have no physical presence in the state.

Does this decision affect tax collection for sellers?

Every business tax obligation is unique. Sellers should work with their professional tax advisor to understand their personal, business, and/or corporate tax obligations throughout the U.S.

Will Amazon start automatically collecting tax on my orders?

No, Professional sellers with an obligation to calculate tax on their orders will need to set up their tax calculation settings and remit calculated tax to the state. Amazon does not automatically calculate, collect, or remit sales tax for any state unless the state has enacted Marketplace Facilitator or similar laws.

For additional information about the states Amazon automatically calculates, collects, and remits tax, see Marketplace Tax Collection FAQ.

Does Amazon offer a tax calculation service?

Yes, Amazon offers a tax calculation service to Professional sellers. For additional information, see Tax calculation services.

Who should I contact if I have more questions about tax obligations?

If you have questions about your tax obligations in light of the above decision, you should seek legal tax advice from a qualified professional.

If you are in need of a professional tax advisor or third party services available to sellers, see External Tax Advisors.

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