在哪些州wish商户有义务自行代收和代缴销售税？
除了前文链接中所列的由 Wish 作为市场促进者代收代缴销售税的州外，在所有其他州，通过 Wish 平台销售商品的商户都可能有义务就其相应州的销售额代收和代缴销售税。如果wish商户与州有销售税税收关联，则其可能需要自行就其相应州的销售额代收和代缴销售税。如需详细了解“税收关联”，请参阅“什么是税收关联”常见问题解答。
在有些州，城镇等地方辖区可能拥有施加其他销售税要求的自治权。从增加附加费率到在州纳税制度基础上再建立一整套销售税制度等，这种地方辖区级要求各有不同。关于商户在各州和地方税务机构的潜在销售税纳税义务，请阅读小编其他文章以作进一步考量。
wish商户官网原文详情：
In which States may Merchants have an obligation to collect and remit sales tax on their own?
In all States other than those listed above as States where Wish will collect sales tax as a marketplace facilitator, Merchants who make sales through the Wish Marketplace may have an obligation to collect and remit sales tax based on their sales into a respective State. Merchants may be required to collect and remit sales tax on their sales into a State on their own if they are deemed to have sales tax nexus in a State. For an explanation of what this means, please see the FAQ, “What is Nexus?”
In many States, local jurisdictions such as counties and cities, may have a level of autonomy to impose additional sales tax requirements. These additional local-level requirements may range from simply adding an additional rate to establishing an entire sales tax system in addition to that of the State. Please see below for further considerations regarding Merchants’ potential sales tax obligations to various State and local taxing authorities.
文章内容来源：wish商户官方网站
