美国卖家费用税费的常见问题


重要: 本页提供的信息不构成税务、法律或其他专业建议,也不得用作此类用途。如果您对个人纳税义务有任何疑问,请咨询您的专业税务顾问。

亚马逊为何对相关费用收取销售税?

美国的某些州认为“我要开店”费用(如按件收费、订单费用和销售佣金)属于应税服务费用。同样,亚马逊物流 (FBA) 库存预处理服务费(如气泡膜包装、聚乙烯塑料袋、封装和标签)在某些州也被视为应税项。为遵守各州税法,Amazon.com 针对其中部分费用收取和代缴销售税。

哪些费用应纳税?

亚马逊为卖家提供多种服务和计划,费用的可征税性取决于贵公司所在地或提供亚马逊物流服务的地点,以及各个州的税务规则。

要了解亚马逊收取的各项不同费用,请参阅我们的费用价目表:

“我要开店”费用价目表

亚马逊物流配送费用

决定我是否要针对费用支付销售税的因素是什么?

下表提供了费用可能需要纳税的美国不同税务管辖区。销售税率取决于州税率以及当地税率,而这些税率是否适用取决于贵公司所在地或提供亚马逊物流服务的地点。各州税收规定可能频繁修改,如果各州再次对其法规进行修改,则以下信息可能已过时。

国家/地区/管辖区“我要开店”费用(取决于贵公司所在地)亚马逊物流服务费用(取决于运营中心所在地)
美国 – 亚利桑那州无需纳税,但服务费应纳税 - 州应纳税 – 州 + 地方
美国 – 康涅狄格州应纳税 – 使用仅 1% 减税税率的州应纳税 – 州
美国 – 哥伦比亚特区应纳税 – 州无需纳税
美国 – 夏威夷州应纳税 – 州 + 地方无需纳税
美国 – 伊利诺伊州无需纳税总费用的 50% 应纳税 – 州 + 地方
美国 – 南达科他州应纳税 – 州 + 地方无需纳税
美国 – 西弗吉尼亚州应纳税 – 州 + 地方应纳税 – 州 + 地方

以下示例说明了销售税的计算方式:

  1. 如果您的公司位于西弗吉尼亚州,您的销售税率为 6.39%,而您所售商品的总价为 $20,且需支付 15% 的销售佣金,我们将遵照州法律收取和代缴 $0.19 的销售税(按销售佣金金额 $3.00 的 6.39% 计算)。

  2. 如果您的公司位于康涅狄格州、哥伦比亚特区、夏威夷州、南达科他州或西弗吉尼亚州以外,我们将不会对您支付的“我要开店”费用收取销售税

  3. 如果您决定使用亚马逊物流预处理服务对商品进行气泡膜包装,且该服务在亚利桑那州的运营中心履行,该地点的销售税率为 8.37%,而气泡膜包装费为每件 $0.80,我们将遵照州法律收取和代缴 $0.07 的销售税(按气泡膜包装费金额每件 $0.80 的 8.37% 计算)。

  4. 如果您决定使用亚马逊物流预处理服务对商品进行气泡膜包装,且该服务在亚利桑那州、康涅狄格州、伊利诺伊州或西弗吉尼亚州以外的运营中心履行,则我们不会对您支付的亚马逊物流库存预处理服务费收取销售税。

我位于美国境外,为什么我要为“我要开店”费用支付增值税/商品及服务税/税费?

某些国家/地区认为,从亚马逊购买的实际服务和电子化服务应纳税。亚马逊将使用您在卖家账户中提供的信息来确定是否有特定费用应纳税,以及应收取的相应增值税/商品及服务税/税费。税务规则和法规因国家/地区而异。请参阅您的增值税信息,以及/或者在卖家平台帮助中心搜索增值税、商品及服务税或国家/地区名称,查找更多信息。

我可以收到针对我的费用所收税费的退款吗?

如果您收到已支付费用的退款,则退款费用的任何适用税费也会同时退还给您。

我的公司或者我已获得免税资格,如何才能获得应税费用的免税资格?

目前,我们无法自动处理应税费用的免税事宜。如果贵公司享有免税资格,您可以联系销售伙伴支持,请求根据贵公司的免税资格仅退还税费。

我是否可以选择不使用可能应纳税的亚马逊物流配送服务?

当您选择从亚马逊购买这些服务,或收到的商品不符合包装和预处理要求时,我们才会对您的商品履行亚马逊物流服务

您可以在此处管理您的亚马逊物流设置。如需了解更多信息,请访问包装和预处理要求。

支付相关费用的税费时,我会收到发票吗?

不会。您不会收到所付费用税费的发票。任何卖家费用应纳税的订单都将显示在付款报告的交易详情页面上。

亚马逊是何时开始对相关费用收取销售税的?

从 2019 年 6 月 1 日开始,Amazon.com 开始对相关费用收取销售税。我们的税收政策会随着州税法的修改而持续更新。


亚马逊官网原文详情:

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 / JurisdictionSelling on Amazon Fees (based on your business location)FBA Service Fees (based on fulfillment center location)
US – ArizonaNon-Taxable, except Subscription Fee is Taxable - StateTaxable – State + Local
US – ConnecticutTaxable – Reduced State 1% OnlyTaxable – State
US – District of ColumbiaTaxable – StateNon-Taxable
US – HawaiiTaxable – State + LocalNon-Taxable
US – IllinoisNon-Taxable50% of fee total is Taxable – State + Local
US – South DakotaTaxable – State + LocalNon-Taxable
US – West VirginiaTaxable – State + LocalTaxable – 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 FBA 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 FBA 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 VAT/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 VAT 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.

 文章来源:亚马逊官方网站