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。
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:
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.