商城征稅常見問題

重要： 本頁信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得用作此類用途。如有疑問，請(qǐng)咨詢您的專業(yè)顧問。

什么是商城服務(wù)商 (MPF)？

在美國，商城服務(wù)商通常是指與簽訂合約，通過網(wǎng)上店鋪幫助第三方銷售其所擁有和提供的實(shí)物商品、數(shù)字商品和/或服務(wù)的企業(yè)。根據(jù)此定義，亞馬遜即是通過我們的店鋪幫助第三方銷售商品的商城服務(wù)商，負(fù)責(zé)對(duì)配送至已頒布商城服務(wù)商法或類似法律的管轄區(qū)（州、縣、市、區(qū)）的訂單計(jì)算、收取、代繳和退還和使用稅。

什么是商城征稅？

商城征稅是用于商城服務(wù)商稅收法規(guī)的一個(gè)常見術(shù)語。各個(gè)國家/地區(qū)、州和/或管轄區(qū)（國家/地區(qū)、州、縣、市、區(qū)）的商城服務(wù)商規(guī)定有所不同。此類規(guī)定會(huì)指定一方負(fù)責(zé)對(duì)配送至已頒布商城服務(wù)商法的管轄區(qū)的訂單收取和代繳和使用稅。在這些管轄區(qū)，亞馬遜將負(fù)責(zé)計(jì)算、收取、代繳（作為納稅人）以及退還銷售稅和使用稅。

重要： 低價(jià)貨物進(jìn)口稅是某些國家/地區(qū)特有的進(jìn)口稅，其功能類似于商城征稅。有關(guān)更多信息，請(qǐng)參閱商城預(yù)扣稅。

商城征稅適用于哪些賣家？

商城征稅適用于將訂單發(fā)往已頒布商城征稅法的美國管轄區(qū)（州、縣、市、區(qū)）的所有的所有賣家。所有賣家都必須同意自動(dòng)執(zhí)行商城征稅，無論其位置或者賣家的銷售額或銷售量如何。

商城征稅與稅務(wù)計(jì)算服務(wù)有何不同？

• 商城征稅 (MTC) 適用于發(fā)往已頒布商城服務(wù)商法或類似法律的管轄區(qū)（州、縣、市、區(qū)）的訂單。對(duì)于這些訂單的稅費(fèi)，亞馬遜將負(fù)責(zé)計(jì)算、收取和代繳銷售稅，以及退還銷售稅和使用稅。亞馬遜（作為納稅人）將根據(jù)每個(gè)州的法律規(guī)定，直接向稅務(wù)機(jī)構(gòu)繳納代收的商城征稅稅款。

• 稅務(wù)計(jì)算服務(wù) (TCS) 是面向美國和加拿大店鋪的專業(yè)賣家提供的服務(wù)，而亞馬遜服務(wù) (VCS) 則是面向亞馬遜歐盟和日本店鋪的賣家提供的服務(wù)，這些賣家有義務(wù)對(duì)其來自和發(fā)往國內(nèi)商城的訂單計(jì)算稅費(fèi)。亞馬遜會(huì)向賣家收取通過稅務(wù)計(jì)算服務(wù)和計(jì)算服務(wù)計(jì)算得出的稅費(fèi)，然后向相應(yīng)的稅務(wù)機(jī)構(gòu)代繳并報(bào)稅。

會(huì)在何時(shí)何地自動(dòng)計(jì)算、收取和代繳銷售稅？

亞馬遜將成為名義上的納稅賣家，并負(fù)責(zé)在生效日期開始后對(duì)配送至以下各州買家的訂單計(jì)算、收取和代繳銷售稅和使用稅（除非您的稅務(wù)設(shè)置中另有規(guī)定）：

【計(jì)劃商城征稅管轄區(qū)：】

【有效商城征稅管轄區(qū)：】

* 請(qǐng)查看您的稅務(wù)設(shè)置，了解更多信息和選項(xiàng)。科羅拉多州和伊利諾伊州有自己的商城征稅法規(guī)。請(qǐng)?jiān)L問科羅拉多州商城征稅常見問題、伊利諾伊州商城征稅常見問題和阿拉斯加州商城征稅常見問題，了解更多信息。

Marketplace Tax Collection FAQ

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisors if you have questions.

What is a Marketplace Facilitator (MPF)?

In the United States, a marketplace facilitator is commonly defined as a business who contracts with third party sellers to promote the sale of physical property, digital goods, and/or services owned and supplied by a third party through an online store. Based on this definition, Amazon is a marketplace facilitator for third party sales facilitated through our store and is responsible to calculate, collect, remit, and refund sales and use tax on orders shipped to a jurisdiction (state, county, city, district) that has enacted marketplace facilitator or similar laws.

What is Marketplace Tax Collection (MTC)?

Marketplace Tax Collection is a common term Amazon uses for marketplace facilitator tax legislations. Marketplace facilitator rules can be country, state, and/or jurisdiction specific (country, state, county, city, district). These rules identify the party responsible to collect and remit sales and use tax for orders shipped to a jurisdiction where marketplace facilitator laws have been enacted. In these jurisdictions, Amazon will be responsible to calculate, collect, remit (as the taxpayer), and refund sales and use taxes.

Important: Low Value Import taxes are country-specific import taxes and function similarly to MTC. For additional information, see Marketplace Withheld Tax.

Who does Marketplace Tax Collection apply to?

Marketplace Tax Collection applies to all sellers in all Amazon stores with an order destined to a US jurisdiction (state, county, city, district) where Marketplace Tax Collection laws have been enacted. All sellers must agree to automatic Marketplace Tax Collection (MTC), irrespective of their location or the volume or quantity of sales made by the seller.

What is the difference between Marketplace Tax Collection and Tax Calculation Services?

• Marketplace Tax Collection (MTC) occurs on orders destined to a jurisdiction (state, county, city, district) where Marketplace Facilitator or similar laws have been enacted. For the taxes on these orders, Amazon will be responsible to calculate, collect, and remit sales tax, and refund the sales and use tax. Amazon (as the taxpayer) will remit MTC taxes collected directly to the tax authority, according to each state’s legislation.

• Tax Calculation Service (TCS) is a service available to Professional sellers on the United States and Canadian stores, and VAT Calculation Service (VCS) for sellers in Amazon’s European Union and Japanese stores, who have an obligation to calculate taxes on their orders that originate within and are destined within the home marketplace. Taxes calculated using TCS and VCS are disbursed to the seller to remit and report to the appropriate tax authority.

Where and when will Amazon automatically calculate, collect, and remit sales tax?

Amazon will become the taxing seller of record and be responsible to calculate, collect, and remit sales and use tax on orders shipped to customers in the following states (unless otherwise identified in your Tax settings) on the effective date:

Planned Marketplace Tax Collection Jurisdictions:

Jurisdiction	Effective Date (subject to change)	State Resource
Tennessee	October 1, 2020	Link

Active Marketplace Tax Collection Jurisdictions:

Jurisdiction	Effective Date	State Resource
Alabama	January 1, 2019	Link
Alaska*	April 1, 2020	Link
Arizona	October 1, 2019	Link
Arkansas	July 1, 2019	Link
California	October 1, 2019	Link
Colorado*	October 1, 2019	Link
Connecticut	December 1, 2018	Link
District of Columbia	April 1, 2019	Link
Georgia	April 1, 2020	Link
Hawaii	January 1, 2020	Link
Idaho	June 1, 2019	Link
Illinois*	January 1, 2020	Link
Indiana	July 1, 2019	Link
Iowa	January 1, 2019	Link
Kentucky	July 1, 2019	Link
Louisiana	July 1, 2020	Link
Maine	October 1, 2019	Link
Maryland	October 1, 2019	Link
Massachusetts	October 1, 2019	Link
Michigan	January 1, 2020	Link
Minnesota	October 1, 2018	Link
Mississippi	July 1, 2020	Link
Nebraska	April 1, 2019	Link
Nevada	October 1, 2019	Link Certificate of Collection
New Jersey	November 1, 2018	Link
New Mexico	July 1, 2019	Link
New York	June 1, 2019	Link
North Carolina	February 1, 2020	Link
North Dakota	October 1, 2019	Link
Ohio	September 1, 2019	Link
Oklahoma	July 1, 2018	Link
Pennsylvania	April 1, 2018	Link
Puerto Rico	July 1, 2020	Link For more information, refer to this link.
Rhode Island	July 1, 2019	Link
South Carolina	April 29, 2019	Link
South Dakota	March 1, 2019	Link
Certificate of Collection
District of Columbia	April 1, 2019	Link
Texas	October 1, 2019	Link
Utah	October 1, 2019	Link
Vermont	June 6, 2019	Link
Virginia	July 1, 2019	Link
Washington	January 1, 2018	Link
West Virginia	July 1, 2019	Link
Wisconsin	January 1, 2020	Link
Wyoming	July 1, 2019	Link

*See your Tax settings for additional information and options. Colorado and Illinois have unique marketplace tax collection legislation in place. Visit Marketplace Tax Collection for Colorado FAQ, Marketplace Tax Collection for Illinois FAQ, and Marketplace Tax Collection for Alaska FAQ for more information.

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