亞馬遜阿拉斯加州商城征稅常見問題有哪些？

亞馬遜觀察

2022-03-28

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重要：?本頁面上的信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得用作此類用途。如有任何疑問，請咨詢您的專業(yè)顧問。

阿拉斯加州商城征稅常見問題

重要：本頁面上的信息不構(gòu)成稅務(wù)、法律或其他專業(yè)建議，也不得用作此類用途。如有任何疑問，請咨詢您的專業(yè)顧問。

什么是商城服務(wù)商？

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進行銷售的商城服務(wù)商，要負責對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)）的訂單計算、收取、代繳和退還和使用稅。

什么是商城征稅？

商城征稅是亞馬遜用于商城服務(wù)商稅收法規(guī)的一個常見術(shù)語。各個國家/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)定會指定一方負責對配送至已頒布商城服務(wù)商法的管轄區(qū)的訂單收取和代繳銷售稅和使用稅。在這些管轄區(qū)，亞馬遜將負責計算、收取、代繳（作為納稅人）以及退還銷售稅和使用稅。

阿拉斯加州的商城服務(wù)商法規(guī)有哪些特有的規(guī)定？

阿拉斯加州目前不征收州級的銷售稅和使用稅。每個地方政府（市、自治區(qū)、管轄區(qū)、自治市等）均獨立管理其銷售稅和使用稅的條例與規(guī)定。

阿拉斯加州遠程賣家銷售稅委員會是一家獨立的管理機構(gòu)，負責協(xié)調(diào)阿拉斯加州當?shù)卣倪h程賣家和商城服務(wù)商稅務(wù)申報和繳納規(guī)定和條例。根據(jù)當?shù)卣嚓P(guān)條例的規(guī)定，對于選擇參與的管轄區(qū)，將由亞馬遜負責納稅。

因此，對于發(fā)往未參與管轄區(qū)的訂單，亞馬遜無法計算、收取或代繳銷售稅和使用稅。如果發(fā)往未參與管轄區(qū)的訂單需要繳納當?shù)氐暮褪褂枚?，即使您無法通過稅務(wù)計算服務(wù)針對發(fā)往未參與管轄區(qū)的訂單向買家計算并收取稅費，您仍有義務(wù)繳納全部銷售稅和使用稅稅費。

是否有任何阿拉斯加州管轄區(qū)實行商城征稅？

商城征稅將在修訂當?shù)貤l例時實行。收取的稅費將反映在賣家平臺上提供的訂單報告中。

有關(guān)更多信息，請參閱賣家報告中的銷售稅信息。

阿拉斯加州的稅務(wù)計算服務(wù)會受到什么影響？

自 2020 年 4 月 1 日起，稅務(wù)計算服務(wù)將不再支持針對發(fā)往未參與管轄區(qū)的買家訂單計算稅費。

亞馬遜將負責為發(fā)往參與管轄區(qū)的訂單計算、收取和代繳（作為納稅人）當?shù)氐匿N售稅和使用稅。

對于配送至阿拉斯加州的第三方訂單，亞馬遜將會計算哪些稅費？

亞馬遜將向參與管轄區(qū)的相應(yīng)機構(gòu)計算并代繳（作為納稅人）您訂單的當?shù)劁N售稅和使用稅，但不會計算和代繳未參與管轄區(qū)的稅費。

作為賣家，對于配送至阿拉斯加州的訂單，我需要繳納哪些稅費？

即使您無法使用稅務(wù)計算服務(wù)針對配送至未參與管轄區(qū)的訂單向買家計算和收取稅費，您仍有義務(wù)繳納全部銷售稅和使用稅稅費。

您有責任確定貴公司需要承擔哪些納稅義務(wù)。請咨詢您的專業(yè)，以確定阿拉斯加州管轄區(qū)的商城服務(wù)商法規(guī)對貴公司產(chǎn)生的任何影響。

亞馬遜如何對未參與管轄區(qū)的當?shù)囟愘M計算提供支持？

我們目前正在努力改進我們的稅務(wù)計算服務(wù)，以便對未參與的管轄區(qū)提供支持。同時，建議您咨詢專業(yè)，確定此次稅改是否會對貴公司造成任何影響。

如何找到配送至阿拉斯加州未參與管轄區(qū)的訂單，以幫助我確定未參與管轄區(qū)的當?shù)囟愘M？

使用【付款日期范圍報告】是找到配送至阿拉斯加州管轄區(qū)訂單的最佳方法。

請轉(zhuǎn)至日期范圍報告。點擊【生成報告】，并在彈出窗口中輸入日期范圍，生成您想要查看的具體日期范圍的報告。
報告準備就緒后，【操作】下方會顯示【下載】按鈕。您可以使用 Excel、Google Sheets 或類似的電子表格程序打開該報告。
可從第 8 行（各列的標題）對報告應(yīng)用篩選條件：
對［列應(yīng)用篩選條件 order state ］，篩選出 Alaska 和 AK 以顯示阿拉斯加州的所有訂單。
對［列應(yīng)用篩選條件 order city ］，顯示阿拉斯加州境內(nèi)的未參與管轄區(qū)。要獲得參與管轄區(qū)的完整列表，請訪問阿拉斯加州遠程賣家銷售稅委員會頁面。
商品銷售額位于［ product sales ］列。

Marketplace Tax Collection for Alaska 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 advisers if you have questions.
What is a Marketplace Facilitator?
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?
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.
What is unique about Alaska's marketplace facilitator legislation?
Alaska does not currently impose state level sales and use tax. Each local government (city, borough, jurisdiction, municipality, etc.) governs their sales and use tax ordinances and rules independently of each other.
The Alaska Remote Seller Sales Tax Commission is a single-level administration that coordinates Alaska’s local government remote seller and marketplace facilitator tax reporting and remittance rules and ordinances. These local government ordinances shift the tax responsibility to Amazon for the jurisdictions that opt-in to participate.
As a result, Amazon is unable to calculate, collect, or remit sales and use tax on orders destined to non-participating jurisdictions. If local sales and use tax is appropriate for an order destined to a non-participating jurisdiction, you may continue to have an obligation to remit the full sales and use tax rate, even though you cannot calculate and collect tax from buyers on orders to non-participating jurisdictions using the Tax Calculation Service.
Do any Alaska jurisdictions have Marketplace Tax Collection?
Marketplace Tax Collection will occur as Amazon implements local ordinance changes. Taxes collected by Amazon will be reflected in your order reports, available in Seller Central.
For more information, see Sales tax information in seller reports.
What will happen to Tax Calculation Services for Alaska?
Effective April 1, 2020, Tax Calculation Services will no longer support tax calculations on buyer orders destined to non-participating jurisdictions.
Amazon is the responsible party to calculate, collect, and remit (as the taxpayer) local sales and use taxes on your orders destined to participating jurisdictions.
What taxes will be calculated on third-party orders shipped to Alaska?
Amazon will calculate and remit (as the taxpayer) to participating jurisdictions local sales and use taxes on your orders, but will not calculate and remit non-participating jurisdiction taxes.
What tax am I as a seller responsible for on orders shipped to Alaska?
You may continue to have an obligation to remit the full sales and use tax rate, even though you cannot calculate and collect tax from buyers on orders to non-participating jurisdictions using the Tax Calculation Service.
Your responsibility depends on your business obligations. Please consult your professional tax advisor to determine any impact of Alaska’s jurisdictional marketplace facilitator legislation on your business.
What is Amazon doing to support non-participating local jurisdiction tax calculations?
We are currently working on enhancements to our Tax Calculation Services to support non-participating jurisdictions. In the meantime, we encourage you to work with your tax professional to determine any impact to your business.
How do I find orders shipped to Alaska’s non-participating jurisdictions to help me determine my non-participating local jurisdiction taxes?
Your Payments Date Range Report is the best option to locate orders shipped to an Alaska jurisdiction.
Go to your Date Range Reports. Click Generate Report and enter a date range in the pop-up window to generate a report for the date range you want to review.
When the report is ready, the Download button will appear under Action. You can open the report in Excel, Google Sheets, or a similar spreadsheet program.
Apply filters in your report starting on row 8 (headers for the columns):
Filter column "order state" for Alaska and AK to capture all Alaska orders.
Filter column "order city" for non-participating jurisdictions within Alaska. For a complete list of participating jurisdictions, see the Alaska Remote Seller Sales Tax Commission page.
Product sales (amounts) are located in the "product sales" column.