伊利诺伊州商城征税常见问题

重要： 本页面提供的信息不构成税务、法律或其他专业建议，也不得用作此类用途。如有任何疑问，请咨询您的专业顾问。

什么是商城服务商？

商城服务商是指与签订合约，通过商城帮助其销售实物商品、数字商品和服务的商城。因此，即是通过 amazon.com 帮助第三方进行销售的商城服务商。

什么是商城征税？

商城征税是亚马逊用于商城服务商税法规的一个常见术语。各个州的商城服务商规定有所不同，该规定指定了哪一方应负责为配送至已颁布商城服务商法律的州的订单收取和代缴和使用税。

伊利诺伊州的商城服务商法规有哪些特有的规定？

所有向伊利诺伊州销售的商品均需按该州的规定缴纳使用税或零售业开业许可税。但是，按照该州的法律法规，不会对卖家订单收取或代缴零售业开业许可税。因此，对于向伊利诺伊州销售的所有商品，将计算、收取和代缴（作为商城服务商）州使用税。

如果订单适用零售业开业许可税，那么即使您无法通过税务计算服务计算和收取伊利诺伊州订单的全部零售业开业许可税费用并且亚马逊会代缴对所有订单收取的使用税，您仍有义务缴纳零售业开业许可税。

伊利诺伊州的税务计算服务会受到什么影响？

商城征税将于 2020 年 1 月 1 日起开始执行。目前，您的税务计算服务选项将不再可用或不再适用于配送至伊利诺伊州的订单。

对于配送至伊利诺伊州的第三方订单将会计算哪些税费？

亚马逊将会对您的所有订单计算和代缴（作为纳税人）州使用税，但不会计算和代缴零售业开业许可税。

作为卖家，对于配送至伊利诺伊州的订单，我需要缴纳哪些税费？

如果订单适用零售业开业许可税，那么即使您无法通过税务计算服务计算和收取伊利诺伊州订单的全部零售业开业许可税费用并且亚马逊会代缴对这些订单收取的使用税，您仍有义务缴纳零售业开业许可税。您有责任确定贵公司需要承担哪些纳税义务。请咨询您的专业税务顾问，确定伊利诺伊州的商城服务商法规对贵公司产生了哪些影响。

亚马逊如何支持卖家的零售业开业许可税税费计算？

目前，我们正在优化计算服务，希望能够对您订单的伊利诺伊州零售业开业许可税和使用税的计算提供更好的支持。同时，建议您咨询税务专业人士，确定此次税改会否对贵公司造成任何影响。

如何找到配送至伊利诺伊州的订单，以确定由收取的税额？

使用【付款日期范围报告】是找到配送至伊利诺伊州订单的最佳方法。

• 请转至日期范围报告。点击【生成报告】，并在弹出窗口中输入日期范围，生成您想要查看的具体时间段的报告。

• 报告准备就绪后，在【行动】下方会显示【下载】按钮。您可以使用 Excel、Google Sheets 或类似的电子表格程序打开该报告。

• 可从第 8 行（各列的标题）开始对报告应用筛选条件：
  

• 对 K 列 ［ 应用筛选条件 order state ］ ，筛选出 Illinois 和 IL 以显示所有伊利诺伊州的订单。

• 商品销售额位于 M 列。

其他资源（所有链接均为亚马逊外部链接）

有关更多信息，请参阅《伊利诺伊州税务局公告 - 伊利诺伊州商城服务商和商城卖家的使用税要求》（下载文件为 PDF 格式）。

您也可以访问伊利诺伊州税务局网站，查看其针对远程卖家的指南，或者阅读其法规《公共法 101-0009》。

Marketplace Tax Collection for Illinois FAQ

Important: Information on this page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have questions.

What is a Marketplace Facilitator?

A Marketplace Facilitator is defined as a marketplace that contracts with third party sellers to promote their sale of physical property, digital goods, and services through the marketplace. As a result, Amazon is deemed to be a marketplace facilitator for third party sales facilitated through amazon.com.

What is Marketplace Tax Collection?

Marketplace Tax Collection is a common term Amazon uses for marketplace facilitator tax legislations. Marketplace facilitator rules are state-specific and identify the party responsible to collect and remit sales and use tax for orders shipped to a state where marketplace facilitator laws have been enacted.

What is unique about Illinois marketplace facilitator legislation?

All sales into Illinois will be subject to state administered use tax or retail occupational tax (ROT). However, due to state legislation and regulation, Amazon will not collect or remit ROT on seller orders. As a result, Amazon will calculate, collect, and remit (as the marketplace facilitator) state use tax on all sales destined to Illinois.

If ROT is the appropriate tax rate for the order, you may continue to have an obligation to remit the ROT even though you cannot calculate and collect the full ROT rate on your Illinois orders through the Tax Calculation Service and Amazon remits the use tax collected on all orders.

What will happen to Tax Calculation Services for Illinois?

Marketplace Tax Collection will begin on January 1, 2020. At this time, your Tax Calculation Services options and selections will no longer be available or apply on your orders destined to Illinois.

What taxes will be calculated on third-party orders shipped to Illinois?

Amazon will calculate and remit (as the taxpayer) state use tax on all your orders but will not calculate and remit ROT.

What tax am I as a seller responsible for on orders shipped to Illinois?

If ROT is the appropriate tax for an order, you may continue to have an obligation to remit the ROT even though you cannot calculate and collect the full ROT rate on your Illinois orders through the Tax Calculation Service and Amazon remits the use tax collected on those orders. Your responsibility depends on your business obligations. Please consult your professional tax advisor to determine the impacts of Illinois’ marketplace facilitator legislation on your business.

What is Amazon doing to support ROT tax calculations for sellers?

We are prioritizing enhancements to our Tax Calculation Services to support Illinois ROT vs use tax calculations for your orders. In the meantime, we encourage you to work with your tax professional to determine any impact to your business.

How do I find orders shipped to Illinois to determine the tax amount collected by Amazon?

Your Payments Date Range Report is the best option to locate orders shipped to Illinois.

• Go to your Date Range Reports. Click Generate Report and enter a date range in the pop-up window to generate a report for the time period you want to see.

• When the report is ready, the Download button will appear under Action. You can open the report in Excel, Google Sheets, or a similar spreadsheet program.

• Apply filters in your report starting on row 8 (headers for the columns):
  

• Filter column K "order state" for Illinois and IL to capture all Illinois orders.

• Product sales (amounts) are located in column M.

Additional resources (all links are external to Amazon)

For more information, please see the Illinois Department of Revenue Bulletin - Illinois Use Tax Requirements for Marketplace Facilitators and Marketplace Sellers (downloads as PDF).

You can also visit the Illinois Department of Revenue website, review their guidance for remote sellers, or read through their legislation Public Act 101-0009.

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