If you’re an online seller, you have different rules for sales tax than brick-and-mortar businesses. You hear it asked time, and time again: “do I have to collect sales tax for online sales?” Short answer: yes, most of the time. Sales tax is complicated, but it can be especially challenging for e-commerce stores. If you operate your business online, you need to know how to do sales tax on internet sales.

最好与您的会计师了解您的营业税责任。为了帮助您入门，我们将向您展示一些有关sales tax on internet sales.

Understanding sales tax

State and local governments enforcesales taxon certain goods and services. Sales tax is apass-through tax. You (the seller) do not pay the sales tax. Instead, you collect the sales tax as a percentage of your customers’ total bills. Then, you remit the tax to the appropriate government organization.

每个州都有不同的营业税规则. Some states do not enforce sales tax. In other states, the state government does not have a sales tax, but localities within the state do. You should check with the states and localities in which you do business for your sales tax rules.

我什么时候收取营业税？

“When do I collect sales tax? Do I have to collect sales tax for online sales?” These are popular questions among online sellers.

Usually, for brick-and-mortar stores, sales tax depends on your business’s location. You collect sales tax from areas you have a physical business location.

Let’s say you own a business in Ohio. Since all your business comes from Ohio, you collect at the Ohio sales tax rate on each transaction subject to sales tax. This is known asorigin-based sales tax. Then, you send the sales tax to Ohio’s Department of Revenue.

Sales tax liability gets more difficult with online sales. That is because, as an e-commerce seller, your business does not have a physical location.

在线营业税责任：Nexus

Knowing when to collect sales tax on internet sales depends on your business’s关系. Nexus is your business’s presence. Even though you don’t have a physical store, your online business has a presence.

You have to collect sales tax in states you have nexus. Nexus rules for e-commerce businesses vary by state.

Common nexus examples

尽管您不从物理商店运营，但您的业务有Nexus。这是一些常见的Nexus：

家庭状态联系
You have nexus in the state you live in and operate your business. If you sell to a customer in the same state that you live in (and that state enforces a sales tax), you need to collect sales tax from that customer.

Warehouse, inventory, and storage facilities
Some states consider locations that you store inventory or assets as your nexus. For example, if you have a warehouse in Tennessee, you may have nexus in that state. You might need to collect sales tax from customers in Tennessee, even if that is not your business’s state.

Employee nexus
Some states consider where your employees, contractors, and salespeople are located as your nexus. If you have an employee living in a different state than you, it’s possible you have nexus in that state too.

Drop-shipping suppliers
Do you have a third-party provider ship your company’s orders directly to your customers? If so, you might have nexus in the states these third-party providers are located.

贸易展览会出席
在某些州，如果您或员工在过去的12个月内参加了该州的贸易展览会，则您有联系。

When do I not collect sales tax on internet sales?

You need to check the specific rules of each state you think you may have nexus in. You should also check with an accountant before collecting sales tax.

如果您没有一个州的联系，则不会收取营业税。例如，您在加利福尼亚经营业务。您向内华达州的客户出售，并且在该州没有联系。您不会从内华达州的客户那里收取营业税。

You also do not collect sales tax if a state does not enforce sales tax. The states that do not collect sales tax are Delaware, Montana, New Hampshire, and Oregon.

How do I collect sales tax?

要收取互联网销售的营业税，首先找出您拥有Nexus的州。对于您有联系的州，您需要从该州的收入部获得营业税许可。

检查州或当地的营业税率。每个州和地区都以不同的税率收取营业税。以您要收集的州或地区的当前税率收取营业税。

在收集的销售税,remit the tax to the correct government agency. For example, if you collect sales tax in Texas, you send the amount you collected to Texas’s Department of Revenue.

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This is not intended as legal advice; for more information, please点击这里。