在哪些州Wish商戶有義務自行代收和代繳銷售稅？

除了前文鏈接中所列的由 Wish 作為市場促進者代收代繳銷售稅的州外，在所有其他州，通過 Wish 平臺銷售商品的商戶都可能有義務就其相應州的銷售額代收和代繳。如果wish商戶與州有銷售稅稅收關聯，則其可能需要自行就其相應州的銷售額代收和代繳銷售稅。如需詳細了解“稅收關聯”，請參閱“什么是稅收關聯”常見問題解答。

在有些州，城鎮等地方轄區可能擁有施加其他銷售稅要求的自治權。從增加附加費率到在州納稅制度基礎上再建立一整套制度等，這種地方轄區級要求各有不同。關于商戶在各州和地方稅務機構的潛在銷售稅納稅義務，請閱讀小編其他文章以作進一步考量。

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 will collect sales tax as a marketplace facilitator, Merchants who make sales through the 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.

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。