wish商户平台税务知识:由州政府管理地方辖区销售税的州

有些州政府对地方辖区(如城镇)的销售税有管辖权。对于这些由州政府管理的税费,纳税人通过向州政府提交销售税纳税申报表(包含所有应纳税款)缴纳。各辖区的地方税率可能有所不同,在各辖区的申报义务取决于税收关联。

在以下州,所有地方辖区的销售税均由州政府管理:

  • 加利福尼亚州

  • 密西西比州

  • 德克萨斯州

请注意,科罗拉多州部分地方辖区的销售税由州政府管理。

前文所列的州里有很多地方辖区在州级销售税基础上额外计算销售税。举例来说,wish商户可能在加利福尼亚州有税收关联,且同时与该州的旧金山也有税收关联。除了州级税收关联,wish商户还必须分别确定其在各地方辖区是否有税收关联。在有些情况下,wish商户可能只想设置州级税收关联,而不设置地方辖区的税收关联。在这种情况下,wish商户在“税务设置”中不会选择该州的任何地方辖区,只会选择其有税收关联的州。在此情况下,只有该州的州级销售税率适用。

请注意,在实际操作中,很多公司为了避免过多的管理工作,并不会一一确定其在各地方辖区是否有税收关联,而是选择代收所有地方辖区的销售税。在此情况下,商户会选择代收其有税收关联的州内的所有地方销售税,而不是审核其在各辖区是否有税收关联。另请注意,无论商户选择多少个有税收关联的辖区,通常这些州政府会要求纳税人提交一份包含州和地方销售税申报信息的销售税申报表。

根据 Wish 政策,商户有责任正确设置州和地方级的销售税税收关联。

wish商户官网原文详情:

 States with State-administered local jurisdictions

Some States administer local jurisdiction (e.g., city or county) sales taxes at a State level. These State-administered taxes are collected by filing a single sales tax return with the State that captures all applicable tax. The local rates for each jurisdiction may vary, and filing obligation for each jurisdiction is determined based on nexus.

In the following States, sales tax in all local jurisdictions is State administered:

  • California

  • Mississippi

  • Texas

Note that some local jurisdictions in Colorado are State administered.

The States listed above have a variety of local jurisdictions that calculate sales taxes in addition to the State-level sales tax. For example, a Merchant may have nexus in the State of California and on top of that, also have nexus in San Francisco, California. Merchants must individually determine those local jurisdictions in which it has nexus in addition to State-level nexus. There are certain scenarios where a Merchant may want to indicate nexus only at the State level and not at the local jurisdiction level. In such a scenario, the Merchant would not select any local jurisdictions for that State in its Wish settings, and only select the State where it has nexus. Under this scenario, only the State-level sales tax rate for that State would apply.

Note that in practice, many businesses opt to avoid the administrative work of determining where local rates apply based on nexus and instead opt to collect all local sales taxes. A Merchant seeking to avoid this administrative burden may elect to collect all local sales taxes within a State in which it has nexus rather than do a jurisdiction-by-jurisdiction nexus review. Also note that regardless of the number of jurisdictions for which nexus is selected, usually a single sales tax return that includes information reporting for both State and local sales is required for these States.  

According to Wish policy, Merchants are responsible for correctly configuring sales tax nexus at the State and local levels.

文章内容来源:wish商户官方网站