某些州執行“市場促進者”規定，即在滿足特定要求或閾值的情況下，市場促進者需要代表Wish商戶代收和代繳銷售稅。在 Wish 代表商戶代收和代繳銷售稅的州，由于其運營線上銷售平臺， 確定其被視為市場促進者。同時，通過 Wish 平臺銷售商品的商戶，由于在 Wish 平臺上從事銷售行為，被視為賣方。每個州的規定各有不同，但一般而言，如果通過交易平臺實現的銷售金額或銷售數量達到特定閾值，市場促進者需要就賣方獲得的零售銷售額代收。很多州的閾值是州內銷售額至少10萬美元或州內交易數量至少200筆，但有些州的閾值并非如此。具體規則依照各州規定。

對于 Wish 在當地依據該州法律已登記并被視為市場促進者的州，wish商戶平臺將代表在該州進行銷售的所有商戶收取銷售稅并繳納給當地政府。在 Wish 需要代扣代繳稅費的這些州中，通過 Wish 市場進行銷售的商戶通常不需要代收和代繳。（請注意有一些例外情況。）

如需獲取 Wish 代表商戶對州內銷售代收并代繳銷售稅的司法管轄區清單，請參閱《Wish 商戶稅務政策》。

In which States does the Wish Marketplace collect and remit sales tax on behalf of Merchants? 

Some States have enacted “Marketplace Facilitator” rules, which require marketplace facilitators to collect and remit sales tax on behalf of marketplace sellers if certain requirements or thresholds are met. In States where Wish collects and remits sales tax on behalf of sellers, Wish has determined that it is considered a marketplace facilitator due to the online sales marketplace it operates. Concurrently, Merchants that make sales through the Wish Marketplace are considered marketplace sellers due to their sales on the Wish marketplace. States’ specific rules vary, but generally a marketplace facilitator is required to collect sales tax on retail sales made by a marketplace seller if sales through the marketplace reach a particular sales amount or volume threshold. For many States, this threshold is at least $100,000 of in-State sales or 200 separate in-State transactions, but some States have set forth other thresholds; the rules vary on a State-by-State basis.

For States in which Wish is registered and considered a marketplace facilitator under State law, Wish will collect sales tax and remit to the State on behalf of all Merchants that make sales into that particular State. Merchants that make sales through the Wish marketplace are generally not required to collect and remit sales tax on their sales made through the Wish marketplace in those States in which is required to collect and remit tax. (Note that there are a few exceptions to this general understanding.)

Please refer to Wish Merchant Tax Policy for a list of jurisdictions that Wish will collect and remit sales tax to the jurisdictions for all in-State sales occurring on its marketplace.

特別聲明：以上文章內容僅代表作者本人觀點，不代表ESG跨境電商觀點或立場。如有關于作品內容、版權或其它問題請于作品發表后的30日內與ESG跨境電商聯系。