阿拉斯加州商城征税常见问题

主要： 本页面上的信息不组成税务、执法或其他专业建议，，，，，，，也不得用作此类用途。。。。。。。若有任何疑问，，，，，，，请咨询您的专业照料。。。。。。。

什么是商城效劳商？？？？？？？

在美国，，，，，，，商城效劳商通常是指与第三方卖家签署合约，，，，，，，通过网上店肆资助第三方销售其所拥有和提供的实物商品、数字商品和/或效劳的企业。。。。。。。凭证此界说，，，，，，，亚马逊即是通过人生就是博·(中国)尊龙AG旗舰厅店肆资助第三方举行销售的商城效劳商，，，，，，，要认真对配送至已公布商城效劳商法或类似执法的统领区（州、县、市、区）的订单盘算、收取、代缴和退还销售税和使用税。。。。。。。

什么是商城征税？？？？？？？

商城征税是亚马逊用于商城效劳商税收规则的一个常见术语。。。。。。。各个国家/地区、州和/或统领区（国家/地区、州、县、市、区）的商城效劳商划定有所差别。。。。。。。此类划定会指定一方认真对配送至已公布商城效劳商法的统领区的订单收取和代缴销售税和使用税。。。。。。。在这些统领区，，，，，，，亚马逊将认真盘算、收取、代缴（作为纳税人）以及退还销售税和使用税。。。。。。。

阿拉斯加州的商城效劳商规则有哪些特有的划定？？？？？？？

阿拉斯加州现在不征收州级的销售税和使用税。。。。。。。每个地方政府（市、自治区、统领区、自治市等）均自力治理其销售税和使用税的条例与划定。。。。。。。

阿拉斯加州远程卖家销售税委员会是一家自力的治理机构，，，，，，，认真协调阿拉斯加州外地政府的远程卖家和商城效劳商税务申报和缴纳划定和条例。。。。。。。凭证外地政府相关条例的划定，，，，，，，关于选择加入的统领区，，，，，，，将由亚马逊认真纳税。。。。。。。

因此，，，，，，，关于发往未加入统领区的订单，，，，，，，亚马逊无法盘算、收取或代缴销售税和使用税。。。。。。。若是发往未加入统领区的订单需要缴纳外地的销售税和使用税，，，，，，，纵然您无法通过税务盘算效劳针对发往未加入统领区的订单向买家盘算并收取税费，，，，，，，您仍有义务缴纳所有销售税和使用税税费。。。。。。。

是否有任何阿拉斯加州统领区实验商城征税？？？？？？？

商城征税将在亚马逊修订外地条例时实验。。。。。。。亚马逊收取的税费将反应在卖家平台上提供的订单报告中。。。。。。。

有关更多信息，，，，，，，请参阅卖家报告中的销售税信息。。。。。。。

阿拉斯加州的税务盘算效劳会受到什么影响？？？？？？？

自 2020 年 4 月 1 日起，，，，，，，税务盘算效劳将不再支持针对发往未加入统领区的买家订单盘算税费。。。。。。。

亚马逊将认真为发往加入统领区的订单盘算、收取和代缴（作为纳税人）外地的销售税和使用税。。。。。。。

关于配送至阿拉斯加州的第三方订单，，，，，，，亚马逊将会盘算哪些税费？？？？？？？

亚马逊将向加入统领区的响应机构盘算并代缴（作为纳税人）您订单的外地销售税和使用税，，，，，，，但不会盘算和代缴未加入统领区的税费。。。。。。。

作为卖家，，，，，，，关于配送至阿拉斯加州的订单，，，，，，，我需要缴纳哪些税费？？？？？？？

纵然您无法使用税务盘算效劳针对配送至未加入统领区的订单向买家盘算和收取税费，，，，，，，您仍有义务缴纳所有销售税和使用税税费。。。。。。。

您有责任确定贵公司需要肩负哪些纳税义务。。。。。。。请咨询您的专业税务照料，，，，，，，以确定阿拉斯加州统领区的商城效劳商规则对贵公司爆发的任何影响。。。。。。。

亚马逊怎样对未加入统领区的外地税费盘算提供支持？？？？？？？

我们现在正在起劲刷新人生就是博·(中国)尊龙AG旗舰厅税务盘算效劳，，，，，，，以便对未加入的统领区提供支持。。。。。。。同时，，，，，，，建议您咨询专业税务照料，，，，，，，确定此次税改是否会对贵公司造成任何影响。。。。。。。

怎样找到配送至阿拉斯加州未加入统领区的订单，，，，，，，以资助我确定未加入统领区的外地税费？？？？？？？

使用【付款日期规模报告】是找到配送至阿拉斯加州统领区订单的最佳要领。。。。。。。

• 请转至日期规模报告。。。。。。。点击【天生报告】，，，，，，，并在弹出窗口中输入日期规模，，，，，，，天生您想要审查的详细日期规模的报告。。。。。。。

• 报告准备停当后，，，，，，，【操作】下方会显示【下载】按钮。。。。。。。您可以使用 Excel、Google Sheets 或类似的电子表格程序翻开该报告。。。。。。。

• 可从第 8 行（各列的问题）对报告应用筛选条件：
  

• 对 ［ 列应用筛选条件 order state ］ ，，，，，，，筛选出 Alaska 和 AK 以显示阿拉斯加州的所有订单。。。。。。。

• 对 ［ 列应用筛选条件 order city ］ ，，，，，，，显示阿拉斯加州境内的未加入统领区。。。。。。。要获得加入统领区的完整列表，，，，，，，请会见阿拉斯加州远程卖家销售税委员会页面。。。。。。。

• 商品销售额位于 ［ product sales ］ 列。。。。。。。

亚马逊官网原文详情：

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.

 文章泉源：亚马逊官方网站