伊利諾伊州商城征稅常見問題

重要： 本頁面提供的信息不構(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？

商城服務(wù)商是指與簽訂合約，通過商城幫助其銷售實物商品、數(shù)字商品和服務(wù)的商城。因此，即是通過 amazon.com 幫助第三方進行銷售的商城服務(wù)商。

什么是商城征稅？

商城征稅是亞馬遜用于商城服務(wù)商稅法規(guī)的一個常見術(shù)語。各個州的商城服務(wù)商規(guī)定有所不同，該規(guī)定指定了哪一方應(yīng)負責為配送至已頒布商城服務(wù)商法律的州的訂單收取和代繳和使用稅。

伊利諾伊州的商城服務(wù)商法規(guī)有哪些特有的規(guī)定？

所有向伊利諾伊州銷售的商品均需按該州的規(guī)定繳納使用稅或零售業(yè)開業(yè)許可稅。但是，按照該州的法律法規(guī)，不會對賣家訂單收取或代繳零售業(yè)開業(yè)許可稅。因此，對于向伊利諾伊州銷售的所有商品，將計算、收取和代繳（作為商城服務(wù)商）州使用稅。

如果訂單適用零售業(yè)開業(yè)許可稅，那么即使您無法通過稅務(wù)計算服務(wù)計算和收取伊利諾伊州訂單的全部零售業(yè)開業(yè)許可稅費用并且亞馬遜會代繳對所有訂單收取的使用稅，您仍有義務(wù)繳納零售業(yè)開業(yè)許可稅。

伊利諾伊州的稅務(wù)計算服務(wù)會受到什么影響？

商城征稅將于 2020 年 1 月 1 日起開始執(zhí)行。目前，您的稅務(wù)計算服務(wù)選項將不再可用或不再適用于配送至伊利諾伊州的訂單。

對于配送至伊利諾伊州的第三方訂單將會計算哪些稅費？

亞馬遜將會對您的所有訂單計算和代繳（作為納稅人）州使用稅，但不會計算和代繳零售業(yè)開業(yè)許可稅。

作為賣家，對于配送至伊利諾伊州的訂單，我需要繳納哪些稅費？

如果訂單適用零售業(yè)開業(yè)許可稅，那么即使您無法通過稅務(wù)計算服務(wù)計算和收取伊利諾伊州訂單的全部零售業(yè)開業(yè)許可稅費用并且亞馬遜會代繳對這些訂單收取的使用稅，您仍有義務(wù)繳納零售業(yè)開業(yè)許可稅。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)稅務(wù)顧問，確定伊利諾伊州的商城服務(wù)商法規(guī)對貴公司產(chǎn)生了哪些影響。

亞馬遜如何支持賣家的零售業(yè)開業(yè)許可稅稅費計算？

目前，我們正在優(yōu)化計算服務(wù)，希望能夠?qū)δ唵蔚囊晾Z伊州零售業(yè)開業(yè)許可稅和使用稅的計算提供更好的支持。同時，建議您咨詢稅務(wù)專業(yè)人士，確定此次稅改會否對貴公司造成任何影響。

如何找到配送至伊利諾伊州的訂單，以確定由收取的稅額？

使用【付款日期范圍報告】是找到配送至伊利諾伊州訂單的最佳方法。

• 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時間段的報告。

• 報告準備就緒后，在【行動】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）開始對報告應(yīng)用篩選條件：
  

• 對 K 列 ［ 應(yīng)用篩選條件 order state ］ ，篩選出 Illinois 和 IL 以顯示所有伊利諾伊州的訂單。

• 商品銷售額位于 M 列。

其他資源（所有鏈接均為亞馬遜外部鏈接）

有關(guān)更多信息，請參閱《伊利諾伊州稅務(wù)局公告 - 伊利諾伊州商城服務(wù)商和商城賣家的使用稅要求》（下載文件為 PDF 格式）。

您也可以訪問伊利諾伊州稅務(wù)局網(wǎng)站，查看其針對遠程賣家的指南，或者閱讀其法規(guī)《公共法 101-0009》。

Marketplace Tax Collection for Illinois 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?

A Marketplace Facilitator is defined as a marketplace that contracts with third party sellers to promote their sale of physical property, digital goods, and services through the marketplace. As a result, Amazon is deemed to be a marketplace facilitator for third party sales facilitated through amazon.com.

What is Marketplace Tax Collection?

Marketplace Tax Collection is a common term Amazon uses for marketplace facilitator tax legislations. Marketplace facilitator rules are state-specific and identify the party responsible to collect and remit sales and use tax for orders shipped to a state where marketplace facilitator laws have been enacted.

What is unique about Illinois marketplace facilitator legislation?

All sales into Illinois will be subject to state administered use tax or retail occupational tax (ROT). However, due to state legislation and regulation, Amazon will not collect or remit ROT on seller orders. As a result, Amazon will calculate, collect, and remit (as the marketplace facilitator) state use tax on all sales destined to Illinois.

If ROT is the appropriate tax rate for the order, you may continue to have an obligation to remit the ROT even though you cannot calculate and collect the full ROT rate on your Illinois orders through the Tax Calculation Service and Amazon remits the use tax collected on all orders.

What will happen to Tax Calculation Services for Illinois?

Marketplace Tax Collection will begin on January 1, 2020. At this time, your Tax Calculation Services options and selections will no longer be available or apply on your orders destined to Illinois.

What taxes will be calculated on third-party orders shipped to Illinois?

Amazon will calculate and remit (as the taxpayer) state use tax on all your orders but will not calculate and remit ROT.

What tax am I as a seller responsible for on orders shipped to Illinois?

If ROT is the appropriate tax for an order, you may continue to have an obligation to remit the ROT even though you cannot calculate and collect the full ROT rate on your Illinois orders through the Tax Calculation Service and Amazon remits the use tax collected on those orders. Your responsibility depends on your business obligations. Please consult your professional tax advisor to determine the impacts of Illinois’ marketplace facilitator legislation on your business.

What is Amazon doing to support ROT tax calculations for sellers?

We are prioritizing enhancements to our Tax Calculation Services to support Illinois ROT vs use tax calculations for your orders. 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 Illinois to determine the tax amount collected by Amazon?

Your Payments Date Range Report is the best option to locate orders shipped to Illinois.

• 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 time period you want to see.

• 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 K "order state" for Illinois and IL to capture all Illinois orders.

• Product sales (amounts) are located in column M.

Additional resources (all links are external to Amazon)

For more information, please see the Illinois Department of Revenue Bulletin - Illinois Use Tax Requirements for Marketplace Facilitators and Marketplace Sellers (downloads as PDF).

You can also visit the Illinois Department of Revenue website, review their guidance for remote sellers, or read through their legislation Public Act 101-0009.

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