科羅拉多州商城征稅常見問題

什么是商城服務商？

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

什么是商城征稅？

商城征稅是亞馬遜用于商城服務商稅收法規的一個常見術語。各個州的商城服務商規定有所不同，此類規定會指定一方負責對配送至已頒布商城服務商法的州的訂單收取和代繳銷售稅和使用稅。

科羅拉多州的商城服務商法規有哪些特有的規定？

科羅拉多州的商城征稅規定適用于州管理管轄區的銷售稅和使用稅。該州的法規不包括自治轄區的稅費（如丹佛市，該地稅費仍由賣家負責）。因此，發往某個自治轄區的訂單可能會由多個相關方（“賣家”和亞馬遜）對總稅率涵蓋的各個管轄區負責。

例如，配送至丹佛的訂單將具有亞馬遜計算出的州管理適用稅費（州、縣、區），但亞馬遜無法計算丹佛（城市）稅費，因為這項稅屬于自治區，仍然由賣家負責。

自治轄區必須制定自己的商城征稅規定，以便亞馬遜計算、收取和代繳訂單的自治轄區稅費。否則，亞馬遜將無法收取自治轄區稅費，納稅義務仍由賣家承擔并代繳。

有關自治轄區的完整列表，請參閱科羅拉多州稅務部表格 DR1002 的第 9 頁，該表格位于他們的和使用稅網站上。

是否有任何自治轄區實行商城征稅？

請聯系您當地自治轄區的負責人，了解相關信息。但是，當亞馬遜修訂當地條例時，稅費將轉移到商城征稅。亞馬遜收取的稅費將反映在賣家平臺上提供的訂單報告中。

有關更多信息，請參閱賣家報告中的銷售稅信息。

對于配送至科羅拉多州的第三方訂單，亞馬遜將會計算哪些稅費？

亞馬遜將為您的訂單計算和代繳（作為納稅人）州管理和參與自治銷售稅和使用稅，但如果自治轄區未頒布商城征稅法規，則亞馬遜不會為其計算和代繳稅費。

作為賣家，對于配送至科羅拉多州的訂單，我需要繳納哪些稅費？

您可能仍有義務代繳亞馬遜無法征收的自治銷售稅和使用稅，即使您也無法使用計算服務對訂單收取自治稅費。您有責任確定貴公司需要承擔哪些納稅義務。請咨詢您的專業稅務顧問，確定科羅拉多州的商城服務商法規對貴公司的影響。

如何支持自治稅務計算？

我們將優先改進稅務計算服務，以便為尚未頒布商城征稅法規的科羅拉多州自治轄區提供支持。同時，建議您咨詢專業，確定此次稅改是否會對貴公司造成任何影響。

如何找到配送至科羅拉多州的訂單，以確定自治城市稅費？

1.您的【付款日期范圍報告】是查找配送至科羅拉多州自治轄區的訂單的最佳方法。

• 轉至日期范圍報告，然后點擊【生成報告】。在“通用日期范圍報告”彈出窗口中，選擇以下內容：
  

• 選擇【交易】。

• 選擇所需的【報告范圍】。

2.點擊【生成報告】。

3.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）對報告應用篩選條件：
  

• 對 ［ 列應用篩選條件 order state ］ ，篩選出 Colorado 【和】 CO 以顯示科羅拉多州的所有訂單。

• 對 ［ 列應用篩選條件 order city ］ ，篩選出科羅拉多州內屬于自治轄區的城市。有關自治轄區的完整列表，請參閱科羅拉多州稅務部表格 DR1002 的第 9 頁，該表格位于他們的和使用稅網站上。

4.商品銷售額（金額）位于 M 列。

Marketplace Tax Collection for Colorado 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 Colorado’s marketplace facilitator legislation?

Colorado’s marketplace tax collection rules apply to sales and use tax in state-administered jurisdictions. The state’s legislation does not include home rule jurisdiction taxes (which remain the responsibility of the seller, such as the city of Denver). As a result, orders destined to a home rule jurisdiction could have multiple parties (“the seller” and Amazon) responsible for individual jurisdictions that a total tax rate consists of.

For example, an order shipping to Denver will have applicable state-administered tax (state, county, district) calculated by Amazon, but Denver (city) tax cannot be calculated by Amazon, as this tax is home rule and remains the seller’s responsibility.

Home rule jurisdictions must enact their own marketplace tax collection rules for Amazon to calculate, collect, and remit home rule jurisdiction tax on third-party seller orders. Otherwise, Amazon cannot collect home rule jurisdiction taxes and the tax obligation remains the responsibility of the sellers to remit.

For a complete list of home rule jurisdictions, see page 9 of the Colorado Department of Revenue form DR1002, available on their sales and use tax website.

Do any home rule jurisdictions have Marketplace Tax Collection?

Please contact your local home rule jurisdiction for information. However, taxes will move to Marketplace Tax Collection 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 taxes will be calculated on third-party orders shipped to Colorado?

Amazon will calculate and remit (as the taxpayer) state administered and participating home rule sales and use taxes on your orders, but will not calculate and remit taxes for home rule jurisdictions if they have not enacted Marketplace Tax Collection legislation.

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

You may potentially still have an obligation to remit home rule sales and use taxes that Amazon cannot collect, even though you also cannot collect the home rule tax on orders using Amazon's Tax Calculation Services. Your responsibility depends on your business obligations. Please consult your professional tax advisor to determine the impacts of Colorado’s marketplace facilitator legislation on your business.

What is Amazon doing to support home rule tax calculations?

We are prioritizing enhancements to our Tax Calculation Services to support Colorado home rule jurisdictions that have not enacted marketplace tax collection legislation. 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 Colorado to determine home rule city taxes?

Your Payments Date Range Report is the best option to locate orders shipped to a Colorado home rule jurisdiction.

1.Go to your Date Range Reports and click Generate Report. In the Genrate date range report pop-up window select the following:

• Select Transaction.

• Select your desired Reporting Range.

• Click Generate a report.

2.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.

3.Apply filters in your report starting on row 8 (headers for the columns):

• Filter column "order state" for Colorado and CO to capture all Colorado orders.

• Filter column "order city" for cities within Colorado that are home rule jurisdictions. For a complete list of home rule jurisdictions, see page 9 of the Colorado Department of Revenue form DR1002, available on their sales and use tax website.

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

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