在这些州，通常设置州级的税收关联，没有地方税收关联。对于这些州，若商户通过 Wish 的税务设置服务确认其在某个州有税务关联，则该州地方辖区的所有附加销售税要求将自动适用于该商户在该州产生的销售额。鉴于此，在该州有税收关联的商户将有义务就在该州发生的所有应税交易代收和申报销售税，无论销售目的地是否在州外。例如，如果商户在“税务设置”中选择爱荷华州税收关联配置，则该商户将被视为与爱荷华州的所有地方辖区均有税收关联。Wish 商户仍可以搜索或筛选其在特定地方辖区的 Wish 税收关联设置，但无法修改辖区级的税收关联。
States with uniform State and local sales tax rates
In most States, Merchants are required to collect all local taxes if they collect the State tax. Such States generally apply sales tax rules uniformly to all sales throughout the State: all local filing jurisdictions (e.g., city or county) have the same nexus and sales tax applications as the State.
In these States, nexus is generally set at the State level and not considered at the local level. For such States, when a Merchant confirms in its Wish tax settings that it has nexus in a State, any additional sales tax requirements for local jurisdictions will automatically apply to that Merchants’ sales in that State as well. Based on this, a Merchant with nexus in a State will have an obligation to collect and report sales tax on all taxable transactions within that State regardless of the sales destination within the State. For example, if a Merchant selects a nexus configuration for Iowa, all of the local jurisdictions within Iowa will be deemed to have nexus as well. Wish Merchants are still able to search or filter their Wish nexus settings by specific local jurisdictions, however their nexus cannot be modified at an individual jurisdictional level.
Not all States apply sales tax according to this method. Please see below for further explanation of those States where sales tax is administered differently.