某些州执行“市场促进者”规定，即在满足特定要求或阈值的情况下，市场促进者需要代表wish商户代收和代缴销售税。在 Wish 代表商户代收和代缴销售税的州，由于其运营线上销售平台，Wish 确定其被视为市场促进者。同时，通过 Wish 平台销售商品的商户，由于在 Wish 平台上从事销售行为，被视为卖方。每个州的规定各有不同，但一般而言，如果通过交易平台实现的销售金额或销售数量达到特定阈值，市场促进者需要就卖方获得的零售销售额代收销售税。很多州的阈值是州内销售额至少10万美元或州内交易数量至少200笔，但有些州的阈值并非如此。具体规则依照各州规定。
对于 Wish 在当地依据该州法律已登记并被视为市场促进者的州，wish商户平台将代表在该州进行销售的所有商户收取销售税并缴纳给当地政府。在 Wish 需要代扣代缴税费的这些州中，通过 Wish 市场进行销售的商户通常不需要代收和代缴销售税。（请注意有一些例外情况。）
如需获取 Wish 代表商户对州内销售代收并代缴销售税的司法管辖区清单，请参阅《Wish 商户税务政策》。
wish商户官网原文详情：
In which States does the Wish Marketplace collect and remit sales tax on behalf of Merchants?
Some States have enacted “Marketplace Facilitator” rules, which require marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers if certain requirements or thresholds are met. In States where Wish collects and remits sales tax on behalf of sellers, Wish has determined that it is considered a marketplace facilitator due to the online sales marketplace it operates. Concurrently, Merchants that make sales through the Wish Marketplace are considered marketplace sellers due to their sales on the Wish marketplace. States’ specific rules vary, but generally a marketplace facilitator is required to collect sales tax on retail sales made by a marketplace seller if sales through the marketplace reach a particular sales amount or volume threshold. For many States, this threshold is at least $100,000 of in-State sales or 200 separate in-State transactions, but some States have set forth other thresholds; the rules vary on a State-by-State basis.
For States in which Wish is registered and considered a marketplace facilitator under State law, Wish will collect sales tax and remit to the State on behalf of all Merchants that make sales into that particular State. Merchants that make sales through the Wish marketplace are generally not required to collect and remit sales tax on their sales made through the Wish marketplace in those States in which Wish is required to collect and remit tax. (Note that there are a few exceptions to this general understanding.)
Please refer to Wish Merchant Tax Policy for a list of jurisdictions that Wish will collect and remit sales tax to the jurisdictions for all in-State sales occurring on its marketplace.
文章内容来源：wish商户官方网站
