1、根据现行的美国法律,只有当某家零售商在该州有实体店的情况下,州政府才能要求其向用户征收销售税。
2、eBay和亚马逊等在线零售商不需要缴纳销售税,除非其在当地拥有办事处或配送中心,州政府才可以要求其交税。
3、而根据《市场公平法案》,当企业通过互联网、邮购、电话和电视等渠道出售产品时,必须缴纳销售税。其中,在线年销售额不满100万美元的小企业享有豁免权。
1. Under current US law, a state government can only require a retailer to collect sales tax from users if it has a physical store in the state.
2. Online retailers such as eBay and Amazon do not need to pay sales tax unless they have offices or distribution centers in the local area, in which case the state government can require them to pay taxes.
3. According to the Market Fairness Act, when a company sells products through channels such as the Internet, mail order, telephone and television, it must pay sales tax. Among them, small businesses with annual online sales of less than $1 million are exempt.
1. Under current US law, a state government can only require a retailer to collect sales tax from users if it has a physical store in the state.
2. Online retailers such as eBay and Amazon do not need to pay sales tax.