美国税费

备注

本指南适用于在美国境内销售产品的商家。您有责任咨询当地税务机构或税务专业人员，确保向客户收取正确的税率，并确保正确申报和缴纳税费。

Shopify 可帮助自动收取销售税，但 Shopify 不会为您汇出或提交税费。您可以按照本指南确定您在美国的哪些地区可能需要负责收取税费。当您知道您需要纳税的地区后，您可以将商店配置为收取相应税费。

如果您需要关于 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

• 登记收税

• 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。

如果您是位于美国的商家，您可能因为存在实体联结而在您的所在州负有纳税义务。如果您经常向特定州的客户销售产品，那么无论您是否在美国，您都可能会因为存在经济联结而负有纳税义务。

在美国，您应收取的销售税会受到以下几个因素的影响：

• 产品的发货地点

• 产品的收货地点

• 登记的收税地点

• 产品可征税性

• 买家免税情况

联结 (Nexus)

您的商店与美国州之间的联结或连接决定了您是否在该州负有纳税义务。联结可以是实体联结，也可以是联结。

实体联结

备注

如果您是美国商家，则意味着您至少在一个州存在实体联结并可能有纳税义务：您商店所在的州。

通常，当您在某个州中有实体场所（例如商店、仓库或员工）时，就会产生实体联结。一些州对于实体联结有较为广泛的定义，可能包括以下任意一项：

• 促销活动

• 发货服务

• 存在库存

如果您不确定在您所在州外的活动是否被视为存在实体联结，请咨询州税务机关或当地税务专业人士。

经济联结

备注

经济联结规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结，其中包括美国商家和非美国商家。

如果对特定州内的客户的销售额超出了特定阈值，则会产生经济联结。

2018 年 6 月，美国最高法院规定，各州也可以要求网上卖家根据其在该州内发生的交易量或交易价值（也称为经济联结）征收销售税。有关此规定可如何影响您业务的信息，请参阅 Shopify 博客文章 Online Sales Tax: A Guide to Economic Nexus & Ecommerce（在线销售税：经济联结与电子商务指南）。

对于每个州，用于确定是否具有经济联结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构成经济联结。如果您认为您可能在某个州有经济联结，请咨询州税务机关或当地税务专业人士。

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。一些州在确定是否存在经济联结时会考量数字产品，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结计算中包含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。一些州在确定是否存在经济联结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结计算中包含市场销售额的相关信息。

在确定经济联结时，可能会考虑以下市场（具体取决于州的法律）：

代发货

如果您的商店使用代发货来为客户提供产品，那么从本质上讲，您是从其他厂商处购买产品，然后您的客户再从您这里购买该产品。您是否收取税费取决于客户的所在地点以及您和您的代发货厂商有联结的地点。查看以下情况并确定哪种情况适用于您的业务：

• 如果您或您的代发货厂商在客户所在州均没有联结，则您没有收税义务。您的客户可能需要针对购买行为向收货地所在州支付使用税。

• 如果您在客户所在州没有联结，但您的代发货厂商有联结，那么厂商可能会要求您提供转售认证或向您收取相应的税费。

• 如果您在客户所在州有联结，但代发货厂商没有联结，则您有义务向客户收取税费。

• 如果您与代发货厂商在客户所在州均有联结，则厂商可能会要求您提供转售认证或向您收取相应的税费，并且您有义务向客户收取税费。

如果您不确定在某个州是否有纳税义务，请咨询州税务机关或当地税务专业人士。

登记收税

确定需要在美国收取税费的地区后，您可以向州税务机关登记。在每个州应联系的税务机关有所不同，登记方式也可能有所不同。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 商店设为自动管理用于计算销售税的税率，并为具有特殊税率的产品设置手动税费。

• 如果您不熟悉 Shopify，请参阅设置美国税费。

• 如果您已在使用 Shopify 并需要更新设置，请参阅美国基于登记的税费。如果您未登记以在当前税费设置中列出的任何州收取销售税，则可以将其删除。

• 如果您已使用 Shopify 并且无权访问新的税费设置，请参阅设置美国税费 - 经典。

商店开业并开始进行销售后，管理纳税义务页面可以帮助您确定商店具有联结的地区。

与本节相关的主题

• 美国基于登记的税费

• 设置美国税费

• 查看您在美国的纳税义务

• 管理您的美国税费

• 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

Note

This guide is for merchants who sell in the United States. It's your responsibility to consult with local tax authorities or a tax professional to verify that you charge your customers the correct tax rates, and to ensure you file and remit your taxes correctly.

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

Note

If you're a merchant in the United States, then this means that there's at least one state where you have physical nexus and might be liable for taxes: the state in which your store is based.

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

Note

Economic nexus rules apply to all merchants with customers in the United States, whether or not you have physical nexus there. This includes both US and non-US merchants.

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
Google	Facebook	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

文章内容来源：Shopify商户官方网站