美國最高法院關于 wayfair 常見問題的決議

以下概述僅用于提供信息參考，不構成稅務或法律建議。

美國最高法院關于 Wayfair 案例的決議是什么？

在 2018 年 6 月，美國最高法院推翻了先前的決議（即：賣家必須在州內擁有實體店鋪，該州才能針對銷售給當地居民的商品或服務要求賣家代收代繳銷售稅）。在 Wayfair 案例中，法院支持了南達科塔州的一項法律，要求某些州外賣家代收代繳州銷售稅，即使他們在州內沒有實體店鋪也不例外。

此項決議是否會影響針對賣家的征稅？

每項營業稅義務都是唯一的。賣家應與其專業的合作，了解他們在整個美國的個人、企業和/或公司納稅義務。

會開始自動對我的訂單征稅嗎？

不會，有義務計算其訂單稅費的專業賣家需要設置其稅費計算設置，并向相應州繳納計算得出的稅費。亞馬遜不會自動計算、收取和代繳任何州的，除非相應州已經頒布商城服務商法或類似法律。

有關亞馬遜自動計算、收取和代繳稅費的各州的其他信息，請參閱商城征稅常見問題。

是否提供計算服務？

是，亞馬遜向專業賣家提供亞馬遜增值稅計算服務。有關更多信息，請參閱計算服務。

如果我對納稅義務還有其他疑問，我應該聯系誰？

如果您對自己在上述決議下的納稅義務有疑問，您應該向有資格的專業人士尋求合法的稅務建議。

U.S. Supreme Court decision on Wayfair FAQ

The following overview is intended for information only and does not constitute tax or legal advice.

What is the U.S. Supreme Court decision in the Wayfair case?

In June 2018, the U.S. Supreme Court overturned a prior decision that required sellers to have a physical presence in the state before the state could require the collection and remittance of sales tax for goods or services sold to its residents. In the Wayfair case, the Court upheld a South Dakota law requiring certain out-of-state sellers to collect and remit state sales tax even if they have no physical presence in the state.

Does this decision affect tax collection for sellers?

Every business tax obligation is unique. Sellers should work with their professional tax advisor to understand their personal, business, and/or corporate tax obligations throughout the U.S.

Will Amazon start automatically collecting tax on my orders?

No, Professional sellers with an obligation to calculate tax on their orders will need to set up their tax calculation settings and remit calculated tax to the state. Amazon does not automatically calculate, collect, or remit sales tax for any state unless the state has enacted Marketplace Facilitator or similar laws.

For additional information about the states Amazon automatically calculates, collects, and remits tax, see Marketplace Tax Collection FAQ.

Does Amazon offer a tax calculation service?

Yes, Amazon offers a tax calculation service to Professional sellers. For additional information, see Tax calculation services.

Who should I contact if I have more questions about tax obligations?

If you have questions about your tax obligations in light of the above decision, you should seek legal tax advice from a qualified professional.

If you are in need of a professional tax advisor or third party services available to sellers, see External Tax Advisors.

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