Shopify美国税费
美国税费
本指南适用于在美国境内销售产品的商家。。。。。 。您有责任咨询外地税务机构或税务专业职员 ，，， ， ，，确保向客户收取准确的税率 ，，， ， ，，并确保准确申报和缴纳税费。。。。。 。备注
Shopify 可资助自动收取销售税 ，，， ， ，，但 Shopify 不会为您汇出或提交税费。。。。。 。您可以凭证本指南确定您在美国的哪些地区可能需要认真收取税费。。。。。 。当您知道您需要纳税的地区后 ，，， ， ，，您可以将市肆设置为收取响应税费。。。。。 。
若是您需要关于 1099-K 表格的信息并使用 Shopify Payments ，，， ， ，，请参阅税务报告。。。。。 。
本页相关主题
确定纳税义务
挂号收税
在 Shopify 中设置税费
确定纳税义务
在设置美国税费之前 ，，， ， ，，您需要确定自己的纳税义务 ，，， ， ，，也就是您是否需要向客户收取税费并将税费汇给州税务机关。。。。。 。
若是您是位于美国的商家 ，，， ， ，，您可能由于保存实体联络而在您的所在州负有乃岚义务。。。。。 。若是您经常向特定州的客户销售产品 ，，， ， ，，那么无论您是否在美国 ，，， ， ，，您都可能会由于保存经济联络而负有乃岚义务。。。。。 。
在美国 ，，， ， ，，您应收取的销售税会受到以下几个因素的影响：
产品的发货所在
产品的收货所在
挂号的收税所在
产品可征税性
买家免税情形
联络 (Nexus)
您的市肆与美国州之间的联络或毗连决议了您是否在该州负有乃岚义务。。。。。 。联络可以是实体联络 ，，， ， ，，也可以是联络。。。。。 。
实体联络
若是您是美国商家 ，，， ， ，，则意味着您至少在一个州保存实体联络并可能有乃岚义务：您市肆所在的州。。。。。 。备注
通常 ，，， ， ，，当您在某个州中有实体场合（例如市肆、客栈或员工）时 ，，， ， ，，就会爆发实体联络。。。。。 。一些州关于实体联络有较为普遍的界说 ，，， ， ，，可能包括以下恣意一项：
促销运动
发货效劳
保存库存
若是您不确定在您所在州外的运动是否被视为保存实体联络 ，，， ， ，，请咨询州税务机关或外地税务专业人士。。。。。 。
经济联络
经济联络划定适用于在美国有客户的所有商家 ，，， ， ，，无论他们是否在美国有实体联络 ，，， ， ，，其中包括美国商家和非美国商家。。。。。 。备注
若是对特定州内的客户的销售额凌驾了特定阈值 ，，， ， ，，则会爆发经济联络。。。。。 。
2018 年 6 月 ，，， ， ，，美国最高法院划定 ，，， ， ，，各州也可以要求网上卖家凭证其在该州内爆发的生意量或生意价值（也称为经济联络）征收销售税。。。。。 。有关此划定可怎样影响您营业的信息 ，，， ， ，，请参阅 Shopify 博客文章 Online Sales Tax: A Guide to Economic Nexus & Ecommerce（在线销售税：经济联络与电子商务指南）。。。。。 。
关于每个州 ，，， ， ，，用于确定是否具有经济联络的销售阈值各不相同。。。。。 。请参阅州税务信息参考表来确定您对其他州的销售是否组成经济联络。。。。。 。若是您以为您可能在某个州有经济联络 ，，， ， ，，请咨询州税务机关或外地税务专业人士。。。。。 。
数字产品
数字产品是供客户下载的产品 ，，， ， ，，没有需要发货的任何实体组件。。。。。 。一些州在确定是否保存经济联络时会考量数字产品 ，，， ， ，，有些州则不会。。。。。 。州税务信息参考表提供了各州是否在经济联络盘算中包括数字产品的相关信息。。。。。 。
市场
市场是多个卖家在其中销售其产品的网站。。。。。 。一些州在确定是否保存经济联络时会考量市场中的销售额 ，，， ， ，，有些州则不会。。。。。 。州税务信息参考表提供了各州是否在经济联络盘算中包括市场销售额的相关信息。。。。。 。
在确定经济联络时 ，，， ， ，，可能会思量以下市�。。。。。 。ㄏ晗溉【鲇谥莸闹捶ǎ�
| Emadri | MyDeal | Rakuten | Etsy | Fruugo |
| Wish | NewEgg | BestBuy | Reverb | Ebay |
| Walmart Marketplace | Amazon by Codisto | Amazon by CedCommerce |
代发货
若是您的市肆使用代发货来为客户提供产品 ，，， ， ，，那么从实质上讲 ，，， ， ，，您是从其他厂商处购置产品 ，，， ， ，，然后您的客户再从您这里购置该产品。。。。。 。您是否收取税费取决于客户的所在所在以及您和您的代发货厂商有联络的所在。。。。。 。审查以下情形并确定哪种情形适用于您的营业：
若是您或您的代发货厂商在客户所在州均没有联络 ，，， ， ，，则您没有收税义务。。。。。 。您的客户可能需要针对购置行为向收货地所在州支付使用税。。。。。 。
若是您在客户所在州没有联络 ，，， ， ，，但您的代发货厂商有联络 ，，， ， ，，那么厂商可能会要求您提供转售认证或向您收取响应的税费。。。。。 。
若是您在客户所在州有联络 ，，， ， ，，但代发货厂商没有联络 ，，， ， ，，则您有义务向客户收取税费。。。。。 。
若是您与代发货厂商在客户所在州均有联络 ，，， ， ，，则厂商可能会要求您提供转售认证或向您收取响应的税费 ，，， ， ，，并且您有义务向客户收取税费。。。。。 。
若是您不确定在某个州是否有乃岚义务 ，，， ， ，，请咨询州税务机关或外地税务专业人士。。。。。 。
挂号收税
确定需要在美国收取税费的地区后 ，，， ， ，，您可以向州税务机关挂号。。。。。 。在每个州应联系的税务机关有所差别 ，，， ， ，，挂号方法也可能有所差别。。。。。 。州税务信息参考表提供了各州税务机关的联系信息。。。。。 。
在 Shopify 中设置税费
您确定需要在美国收取税费的地区后 ，，， ， ，，您可以将 Shopify 市肆设为自动治理用于盘算销售税的税率 ，，， ， ，，并为具有特殊税率的产品设置手动税费。。。。。 。
若是您不熟悉 Shopify ，，， ， ，，请参阅设置美国税费。。。。。 。
若是您已在使用 Shopify 并需要更新设置 ，，， ， ，，请参阅美国基于挂号的税费。。。。。 。若是您未挂号以在目今税费设置中列出的任何州收取销售税 ，，， ， ，，则可以将其删除。。。。。 。
若是您已使用 Shopify 并且无权会见新的税费设置 ，，， ， ，，请参阅设置美国税费 - 经典。。。。。 。
市肆开业并最先举行销售后 ，，， ， ，，治理纳税义务页面可以资助您确定市肆具有联络的地区。。。。。 。
与本节相关的主题
美国基于挂号的税费
设置美国税费
审查您在美国的纳税义务
治理您的美国税费
美国税费参考
设置美国税费 - 经典
Shopify商户官网原文详情：
US taxes
Shopify helps to automate charging sales taxes, but Shopify doesn't remit or file your taxes for you. You can follow this guide to determine where in the United States you might be responsible for charging taxes. After you know where you're liable for tax, you can configure your store to charge taxes accordingly.
If you need information about 1099-K forms and you use Shopify Payments, then refer to Tax reporting.
On this page
Determine your tax liability
Register for taxes
Set up your taxes in Shopify
Determine your tax liability
Before you set up your US taxes, you need to determine your tax liability, which means whether you're required to collect tax from your customers and remit tax to a state tax authority.
If you're a US-based merchant, then you potentially have tax liability in your own state because of physical nexus. If you frequently sell products to customers in a specific state, then you potentially have tax liability there because of economic nexus, whether or not you're based in the United States.
In the United States, the sales tax that you should charge is affected by several factors:
The location that your product is shipped from
The location that your product is shipped to
Where you're registered to collect tax
Item taxability
Buyer exemptions
Nexus
Nexus, or a connection between your store and a US state, determines whether you potentially have tax liability there. Nexus can be physical or economic.
Physical nexus
Generally, physical nexus occurs when you have a physical presence in a state, such as a store, warehouse, or employees. Some states have a broader definition of physical nexus, and might include any of the following:
solicitation of sales
fulfillment services
presence of inventory
If you're not sure whether your activities outside your own state count as having physical nexus, then consult with state tax authorities or a local tax professional.
Economic nexus
Economic nexus occurs when you exceed a certain threshold of sales to customers in a specific state.
In June 2018, the Supreme Court of the United States ruled that states can require online sellers to collect sales tax based on the volume or value of transactions into a state, also known as economic nexus. For information about how this ruling might affect your business, refer to the Shopify blog post Online Sales Tax: A Guide to Economic Nexus & Ecommerce.
The sales threshold that determines whether you have nexus is different for each state. Refer to the state tax reference table to determine whether your sales into a state might constitute economic nexus. If you think you might have economic nexus in a state, then consult with state tax authorities or a local tax professional.
Digital products
A digital product is a product that customers download and doesn't have any physical components to ship. Some states include digital products for the purposes of determining economic nexus, while others do not. The state tax reference table provides state-by-state information on whether digital products are included in nexus calculation.
Marketplaces
A marketplace is a website where multiple sellers offer their products. Some states include sales in marketplaces for the purposes of determining economic nexus, while others do not. The state tax reference table provides state-by-state information on whether marketplaces are included in nexus calculation.
The following marketplaces might be taken into account when determining economic nexus, depending on state law:
Emadri MyDeal Rakuten Etsy Fruugo Wish NewEgg BestBuy Reverb Ebay Walmart Marketplace Amazon by Codisto Amazon by CedCommerce Dropshipping
If your store uses dropshipping to provide products to your customers, then essentially you are buying a product from another vendor, and then your customers buy that product from you. Whether you charge tax depends on the location of your customer and where you and your dropshipping vendor have nexus. Review the following scenarios and determine which one applies to your business:
If neither you nor your dropshipping vendor have nexus in your customer's state, then you aren't obligated to charge tax. Your customer will likely pay a use tax to the destination state for the purchase.
If you don't have nexus in your customer's state, but your dropshipping vendor does, then your vendor might ask you for a resale certificate or charge you the appropriate tax.
If you have nexus in your customer's state, but your dropshipping vendor doesn't, then you're obligated to charge tax to your customer.
If both you and your dropshipping vendor have nexus in your customer's state, then your vendor might ask you for a resale certificate or charge you the appropriate tax, and you're obligated to charge tax to your customer.
If you're not sure of your responsibilities in a state, then consult with state tax authorities or a local tax professional.
Register for taxes
After you've determined where you need to charge tax in the United States, you can register with the state tax authorities. The authority to contact is different for each state, and the method of registering might differ. The state tax reference table provides state-by-state contact information for tax authorities.
Set up your taxes in Shopify
After you've determined where you need to charge tax in the United States, you can set your Shopify store to automatically manage the tax rates used to calculate sales on taxes and set up tax overrides for products that have special tax rates.
If you're new to Shopify, then refer to Setting up US taxes.
If you already use Shopify and need to update your settings, then refer to Registration-based taxes in the US. If you aren’t registered to collect sales tax in any states currently listed in your tax settings, then you can remove them.
If you already use Shopify and don't yet have access to the new tax setup, then refer to Setting up US taxes - classic.
After your store is open and has started to make sales, the Manage tax liability page can help you to determine where your store has nexus.
In this section
Registration-based taxes in the US
Setting up US taxes
Review your US tax liabilities
Manage your US taxes
US taxes reference
Setting up US taxes - classic
文章内容泉源：Shopify商户官方网站