亚马逊阿拉斯加州商城征税常见问题有哪些？

亚马逊观察

2022-03-28

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重要：本页面上的信息不构成税务、法律或其他专业建议，也不得用作此类用途。如有任何疑问，请咨询您的专业顾问。

阿拉斯加州商城征税常见问题

重要：本页面上的信息不构成税务、法律或其他专业建议，也不得用作此类用途。如有任何疑问，请咨询您的专业顾问。

什么是商城服务商？

在美国，商城服务商通常是指与签订合约，通过网上店铺帮助第三方销售其所拥有和提供的实物商品、数字商品和/或服务的企业。根据此定义，亚马逊即是通过我们的店铺帮助第三方进行销售的商城服务商，要负责对配送至已颁布商城服务商法或类似法律的管辖区（州、县、市、区）的订单计算、收取、代缴和退还和使用税。

什么是商城征税？

商城征税是亚马逊用于商城服务商税收法规的一个常见术语。各个国家/地区、州和/或管辖区（国家/地区、州、县、市、区）的商城服务商规定有所不同。此类规定会指定一方负责对配送至已颁布商城服务商法的管辖区的订单收取和代缴销售税和使用税。在这些管辖区，亚马逊将负责计算、收取、代缴（作为纳税人）以及退还销售税和使用税。

阿拉斯加州的商城服务商法规有哪些特有的规定？

阿拉斯加州目前不征收州级的销售税和使用税。每个地方政府（市、自治区、管辖区、自治市等）均独立管理其销售税和使用税的条例与规定。

阿拉斯加州远程卖家销售税委员会是一家独立的管理机构，负责协调阿拉斯加州当地政府的远程卖家和商城服务商税务申报和缴纳规定和条例。根据当地政府相关条例的规定，对于选择参与的管辖区，将由亚马逊负责纳税。

因此，对于发往未参与管辖区的订单，亚马逊无法计算、收取或代缴销售税和使用税。如果发往未参与管辖区的订单需要缴纳当地的和使用税，即使您无法通过税务计算服务针对发往未参与管辖区的订单向买家计算并收取税费，您仍有义务缴纳全部销售税和使用税税费。

是否有任何阿拉斯加州管辖区实行商城征税？

商城征税将在修订当地条例时实行。收取的税费将反映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。

阿拉斯加州的税务计算服务会受到什么影响？

自 2020 年 4 月 1 日起，税务计算服务将不再支持针对发往未参与管辖区的买家订单计算税费。

亚马逊将负责为发往参与管辖区的订单计算、收取和代缴（作为纳税人）当地的销售税和使用税。

对于配送至阿拉斯加州的第三方订单，亚马逊将会计算哪些税费？

亚马逊将向参与管辖区的相应机构计算并代缴（作为纳税人）您订单的当地销售税和使用税，但不会计算和代缴未参与管辖区的税费。

作为卖家，对于配送至阿拉斯加州的订单，我需要缴纳哪些税费？

即使您无法使用税务计算服务针对配送至未参与管辖区的订单向买家计算和收取税费，您仍有义务缴纳全部销售税和使用税税费。

您有责任确定贵公司需要承担哪些纳税义务。请咨询您的专业，以确定阿拉斯加州管辖区的商城服务商法规对贵公司产生的任何影响。

亚马逊如何对未参与管辖区的当地税费计算提供支持？

我们目前正在努力改进我们的税务计算服务，以便对未参与的管辖区提供支持。同时，建议您咨询专业，确定此次税改是否会对贵公司造成任何影响。

如何找到配送至阿拉斯加州未参与管辖区的订单，以帮助我确定未参与管辖区的当地税费？

使用【付款日期范围报告】是找到配送至阿拉斯加州管辖区订单的最佳方法。

请转至日期范围报告。点击【生成报告】，并在弹出窗口中输入日期范围，生成您想要查看的具体日期范围的报告。
报告准备就绪后，【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打开该报告。
可从第 8 行（各列的标题）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参与管辖区。要获得参与管辖区的完整列表，请访问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。

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.