Wish商戶平臺關于自治州稅務知識

很多州要求同時進行州級稅務申報和地方級稅務申報。這些州有自治地方轄區，即這些州里的某些城鎮被授予高度自治權，可自行征收和/或管理其銷售稅。在自治地方轄區，其銷售稅制度可視為與州銷售稅制度完全獨立：該轄區的由轄區自行管理和征收，且轄區的銷售稅規則可與州和其他地方轄區的規則不同。就銷售稅合規方面而言，在存在稅收關聯的自治地方轄區，wish商戶可能需承擔額外的申報義務。

在以下州，wish商戶可能需要遵守地方稅收機構要求的其他申報義務：

• 阿拉斯加州

• 科羅拉多州

• 路易斯安那州

為了確定在哪些轄區有額外的申報義務，wish商戶應對其在上文所列州內的活動進行審核，以確定其在哪些轄區存在稅收關聯。如果商戶在某個處于自治狀態的地方轄區存在稅收關聯，其在該地方轄區也可能負有申報義務。

請注意，各州的稅務申報制度有所不同。例如，阿拉斯加州沒有州級銷售稅，但地方轄區可管理其地方銷售稅。科羅拉多州的部分但非全部地方轄區自行管理銷售稅。（但需注意，科羅拉多州的某些轄區要求存在州級稅收關聯的商戶代收地方銷售稅詳見上文）。愛達荷州和路易斯安那州的所有地方轄區均自行管理銷售稅。各州的其他具體行政管理制度也有所不同。

根據 政策，商戶有責任正確識別其申報義務，并在適當的情況下代收和申報銷售稅。

Home-rule States

A handful of States may require both a State-level filing and additional local-level filings. These States have “home rule” jurisdictions, which means that the States have granted sovereignty to certain cities and counties within their State that permits these jurisdictions to levy and/or administer their own sales taxes. In home-rule jurisdictions, the sales tax system can be considered an entirely separate system from that of the State: the tax is administered and collected locally by the jurisdiction, and the sales tax rules can be different from those of the State and those of other local jurisdictions.  For sales tax compliance, additional filing obligation may exist for Merchants with nexus in a home-rule local jurisdiction.

In the following States, Merchants may be required to comply with additional filings for a local-level taxing authority:

• Alaska

• Colorado

• Louisiana

To determine where additional filings may be required, Merchants should review their activities in the States above at a local level to determine where nexus may exist in local jurisdictions. If a Merchant has nexus in a specific local jurisdiction that has home-rule status, it may also have a sales tax filing obligation in that local jurisdiction.  

Note that application varies by State. For example: Alaska has no State-level sales tax, however local jurisdictions may administer their own sales tax. Some but not all local jurisdictions in Colorado are self-administered. (But note that certain jurisdictions in Colorado require local sales tax collection for all Merchants with State-level nexus, see explanation above). All local jurisdictions in Idaho and Louisiana are self-administered. Other specific administration practices may vary by State.

Per Wish policy, Merchants are responsible for correctly identifying their filing obligations and collecting and reporting sales tax.

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