如果我在 Amazon.com 以外的其他亚马逊店铺销售商品，或者我的公司位于美国境外，是否会对我的订单执行商城征税？
商城征税是否是由于美国最高法院对 Wayfair 一案的裁决而制定的？
有关更多信息，请参阅美国最高法院对于 Wayfair 一案裁决的常见问题。
Marketplace Tax Collection FAQ
If I sell in an Amazon store other than Amazon.com or my business resides outside of the US, does Marketplace Tax Collection apply to my orders?
Shipments from any Amazon store into a US state or jurisdiction that has implemented Marketplace Facilitator legislation will be subject to Marketplace Tax Collection.
Who is responsible for calculating and remitting tax on US non-marketplace facilitator orders?
For orders shipped to customers in all non-marketplace facilitator states; or taxing jurisdictions, and/or where Marketplace Tax Collection is not implemented, the seller remains responsible for their tax remittance and reporting obligations.
Sellers’ existing tax calculation settings will still apply for non-Marketplace Tax Collection states or jurisdictions supported by the Tax Calculation Service and identified in your Tax settings. For more information about Amazon's Tax Calculation Services, see Tax Calculation Services Terms.
Will my sales tax obligation change?
Your sales tax reporting obligation will depend on each state’s legislation. You should work with your tax advisor to identify any changes to your personal or corporate tax-reporting obligation in states where Amazon automatically calculates, collects, and remits sales tax.
Is Marketplace Tax Collection due to the U.S. Supreme Court decision in the Wayfair case?
No, Marketplace Tax Collection is a result of individual state legislation enacting Marketplace Facilitator or similar laws. You should work with your tax advisor regarding any personal or corporate tax obligation you may have in states where Amazon does not automatically calculate, collect, and remit sales tax.
For additional information, see the U.S. Supreme Court decision on Wayfair FAQ.
How does Amazon determine item taxability?
For orders destined to a Marketplace Tax Collection jurisdiction, Amazon will determine an item’s taxability using the product category and item description provided or selected while creating the listing. Amazon does not utilize your product tax code assignment or tax calculation settings for this determination.
Do I need to do anything?
Typically, there is no need to update your tax calculation settings when Marketplace Tax Collection begins. Your existing tax calculation settings, order details, and payments reporting will update automatically to reflect Amazon’s responsibility. If any tax responsibility remains with a seller, your tax settings will reflect your state specific options.
You should work with your tax advisor or the state to identify changes to your reporting and any personal or corporate tax obligation.Can I edit my tax calculation settings for a state with Marketplace Tax Collection?
A marketplace facilitator rules and/or legislation can contain a mixed tax responsibility, meaning both seller and facilitator could be responsible for all or a portion of tax (for example: Alaska, Colorado and Illinois) and/or product exclusions, meaning a specific product type is excluded nor not included in marketplace facilitator rule (see next question for exclusion information). Your options to calculate tax in these specific scenarios will be updated in your Tax Settings as functionality and improvements become available.
What is an exclusion from Marketplace Tax Collection and how do I understand my responsibility?
An exclusion occurs when marketplace facilitator rules and/or legislation limit or prohibit a marketplace facilitator from calculating, collecting, and remitting certain taxes.
For example, marketplace facilitator rules do not apply to rental tax in Alabama or services sold in New York. These exclusions prevent Amazon from calculating, collecting, and remitting these taxes and that specific tax obligation remains with the seller. To accommodate the Alabama and New York exclusions, improvements were made to our Tax Settings by adding additional options for sellers to continue managing their tax obligation when an exclusion applies.
In some scenarios, marketplace facilitator rules and the resulting tax obligation are more complicated. For example, marketplace facilitator laws do not apply to home-rule jurisdictions in Colorado, the retail occupation tax (ROT) in Illinois, or local sales and use tax on orders destined to non-participating jurisdictions in Alaska. While Amazon can collect tax in Colorado’s state-administered jurisdictions, state use tax in Illinois, and local sales and use tax for Alaska’s participating jurisdictions, you may potentially still have an obligation to remit tax for orders shipped to these jurisdictions, even though you cannot calculate and collect the tax from buyers on your orders through Amazon's Tax Calculation Services.
In these situations, Amazon is prioritizing enhancements to our Tax Calculation Services to support these scenarios. In the meantime, we encourage you to work with your tax professional to determine any impact to your business.