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1、Consumers shop frequently on online marketplaces,leading more retailers and brands to use these sites to market and sell their products.But selling on these popular shopping sites can bring unexpected tax consequences for both the seller and the facilitator.Here are five tips to help businesses mana
2、ge these issues.B2BCOMMERCE 3605 essential global marketplace compliance on online marketplaceS have riSen Sharply in recent yearS and taxing authoritieS have taken notice.Retailers and consumer brands have flocked to these multimerchant ecommerce sites because consumers are shopping there.Sales on
3、the top 100 online retail marketplaces worldwide soared past$3.25 trillion in 2022,when they represented nearly 60%of global retail ecommerce,according to Digital Commerce 360.Its no wonder that the majority(58.5%)of North Americas leading online retailers and brands sell on at least one marketplace
4、 according to the Digital Commerce 360 2022 Top 1000 Report that analyzes data from the 1,000 biggest retailers by web sales.These sites are especially popular with consumer brand manufacturers:86%sold on at least one marketplace in 2021,including 75.8%on Amazon,up from 55%just two years earlier.U.S
5、.states have passed a slew of new laws that impose tax collection obligations on marketplace sellers and facilitators,who now must keep up with fast-changing rules.35 essential global marketplace compliance tips no wonder that the majority(58.5%)of North Americas leading online retailers and brands
6、sell on at least one marketplace according to the Digital Commerce 360 2022 Top 1000 Report that analyzes data from the 1,000 biggest retailers by web sales.These sites are especially popular with consumer brand manufacturers:86%sold on at least one marketplace in 2021,including 75.8%on Amazon,up fr
7、om 55%just two years earlier.Amazon is by far the dominant marketplace in North America,though it faces competition from other major players that invite outside merchants to sell on their sites,including Walmart,eBay,Target,and Chinese ecommerce giant Alibabas Taobao and Tmall.Consumers also have ma
8、ny other ways to shop online.Those include marketplaces geared to certain types of goods,like Etsy for crafts,and major social networks like Facebook,Instagram,TikTok,and Pinterest Source:Digital Commerce 360.2021 data.Direct marketers include retailers that also sell via printed catalogs or TV shop
9、ping shows.BRANDS FLOCK TO ONLINE MARKETPLACESPercentage of Top 1000 retailers selling on at least one marketplace by type of merchant.76.9%36.3%61.1%Consumer brand manufacturerDirect marketerRetail chainWeb onlyTop 100055.0%58.3%45 essential global marketplace compliance tips allow retailers to sel
10、l directly to customers.In fact,40 of the 100 top online marketplaces in the world launched within the past decade.Several top retailers and consumer goods manufacturers now sell on marketplaces,however,there are far more small and midsized sellers on those platforms.There are 6 million sellers on A
11、mazons 19 marketplaces around the world,including more than half that sell on Amazon in North America,according to Marketplace Pulse,which researches online retail marketplaces.Getting millions of sellers to comply with tax laws is tough for state revenue departments.To solve this problem,U.S.states
12、 with a statewide sales tax introduced what are known as“marketplace facilitator laws”that require marketplaces to collect and remit sales tax on purchases if they surpass thresholds related to revenue and/or transactions in a given period.Every U.S.state with sales tax now has such a law in place a
13、s of January 1,2023,according to Avalara,a provider of tax software and services to online retailers.As a retailer,its important to understand how these laws impact your business.For example,a sale on Amazon can count toward reaching the threshold for collecting sales tax in a particular state.And o
14、nce you reach that threshold,you must collect sales tax on all online sales,including those that take place on your ecommerce website.Its equally important to understand the benefits these laws 58.5%OF TOP 1000 RETAILERS SELL ON A MARKETPLACEPercentage of Top 1000 retailers that sell on each marketp
15、lace or any marketplace.Source:2022 Digital Commerce 360 Top 1000Any marketplace58.5%Amazon54.3%eBay17.4%Walmart Marketplace12.3%Tmall6.1%Taobao5%55 essential global marketplace compliance tips sellers:In some cases,you wont have to create a tax account in a given state if your only sales in that st
16、ate are on Amazon and Amazon sets up the account on your behalf to handle tax payments and reporting.Keeping up with new laws and regulations related to taxes and online marketplaces can help your business avoid penalties and minimize unnecessary expenses for services the marketplace operators must
17、provide.Here is a concise summary of what marketplace sellers need to know about taxes in five key areas.1.Marketplace sales impact economic nexusRetailers must collect sales tax on sales within states where they have nexus,a legal connection to the state.And that includes sales they make on online
18、marketplaces.The laws relating to sales made on websites and marketplaces changed dramatically in 2018.Until then,the U.S.Supreme Courts view was that nexus required a physical presence within a state,such as a store,warehouse,or office.As a result,an online retailer based in Texas,for example,would
19、 not have to collect sales taxes for purchases made by a North Carolina resident if the retailer had no physical presence in North Carolina.That changed with the Supreme Courts decision in South Dakota v.Wayfair,Inc.,which granted states the ability to require sales tax collection on online sales,wh
20、ether or not the retailer had a physical presence in the state.Since 2018,all 45 states with a statewide sales tax have passed laws requiring out-of-state retailers to collect sales tax once they reach a certain level of sales to state residents.Sales on online marketplaces count toward these thresh
21、olds.Threshold amounts vary by state,but the most common is$100,000 in annual sales to state residents or 200 transactions in a year.Since 2018,all 45 states with a statewide sales tax have passed laws requiring out-of-state retailers to collect sales tax once they reach a certain level of sales to
22、state residents.65 essential global marketplace compliance tips are a lot of rules to keep up with,but thats reasonably easy now that companies like Avalara offer state-by-state guides on the thresholds for economic nexus.For example,in North Carolina all online sales to Tar Heel State consumers,inc
23、luding on marketplaces like Amazon and Walmart,count toward those thresholds.If North Carolina residents buy$50,000 in goods on a retailers website and$50,000 from that same retailer on marketplaces,then the$100,000 threshold has been met.The same holds true for the threshold for total transactions(
24、200 transactions to state residents).Once a state threshold is met,you must create an account with the state taxing authority and follow its rules for collecting sales tax and sending the proceeds to the state revenue department.That can be a problem if you track sales only for your own website and
25、dont include sales on platforms like Amazon or Instagram.In this scenario,a tax solution like Avalara can be helpful because it provides you the ability to track total sales in a state from all channels in a single view,including digital goods that are only taxed in some states,such as games and ebo
26、oks.Tip#1:Your marketplace sales in each state count toward meeting that states threshold for collecting and remitting sales tax.2.Marketplaces impact physical nexusTalk about online sales tax in recent years has primarily revolved around economic nexus since the Wayfair decision.But having a physic
27、al presence in a state still creates nexus for tax purposes.Selling on marketplaces can lead to a retailer having a physical presence in a state and thus the obligation to collect sales tax,even if you never make a sale to a resident of that state.One way marketplaces create physical nexus is by sto
28、ring inventory in a warehouse managed by a marketplace operator.Fulfillment by Amazon(FBA)is by far the largest such network of warehouses,but 75 essential global marketplace compliance tips like Walmart also now offer such warehousing and fulfillment services to their sellers.If FBA places your inv
29、entory in a state,it may trigger physical nexus for your business,resulting in having to collect sales tax from all consumers in the state.The same goes for using a third-party logistics provider to store your inventory.The problem is that FBA often moves inventory around its 1,000 plus warehouses i
30、n the U.S.in order to place goods close to consumers for fast delivery.Merchants selling on Amazon and using FBA must keep track of where their goods are held,and they must register to collect sales tax in a state if their inventory triggers that requirement.The same rules apply to marketplace selle
31、rs based outside of the U.S.These retailers can incur nexus in a state if their inventory is stored in a warehouse in that state,including in a facility operated by FBA.They can also trigger nexus by selling more than the threshold amount set by the state.Either way,sales tax would have to be collec
32、ted and remitted,either by the merchant or the marketplace facilitating the sale.Merchants should be aware that physical nexus can be triggered by other activities besides having inventory,a store,or a warehouse in a state.In most states,having employees attend a trade show to take orders or just ha
33、ving sales representatives regularly visit a state can trigger nexus.But there are exceptions.For example,both Maine and New York say a business does not trigger nexus just by attending a trade show or conference if its representatives dont solicit orders at the event.Growth in marketplace selling i
34、s having the biggest impact in increasing retailers tax obligations.Marketplaces rate sellers based on their delivery speed,and consumers are accustomed to getting their orders the same day or the next,which means sellers cant compete if they only store goods in a single location.Inventory stored in
35、 a warehouse operated by Amazon or another marketplace can trigger a requirement that the seller who owns the goods collect sales tax in that state.85 essential global marketplace compliance tips inventory in multiple warehouses is now a common strategy for marketplace sellers,so its key to understa
36、nd how that impacts your responsibility to collect sales tax.Tip#2:Keep track of where marketplace services like FBA store your inventory,as states may require companies with inventory in that state to collect sales tax.3.Keep up with obligations under marketplace facilitator lawsThe marketplace fac
37、ilitator laws passed by all states with a statewide sales tax since the Wayfair decision impose compliance obligations on two types of retailers:Those that create their own marketplaces by inviting outside merchants to sell on their ecommerce sites,and Those that sell on any marketplace operated by
38、another company.Rules for retailers operating marketplacesThe success of online marketplaces like Amazon,eBay,Etsy,and Walmart has led at least 30 other U.S.retailers to create their own marketplaces.These include Macys,Kohls,Lands End,Urban Outfitters,and Express.Whether these retailers are covered
39、 by the marketplace facilitator laws depends on how much they sell in a given state.Just as each state has rules on which online retailers based outside the state must collect sales tax,they also have separate rules regarding which companies based elsewhere are covered by the marketplace facilitator
40、 laws.Generally,a retailer that operates its own online marketplace must collect and remit sales tax for sellers if its annual sales in a given state exceed a certain threshold.In most cases,that threshold is$100,000 in sales to state residents in a given year.In some states,the requirement can be t
41、riggered by just 200 transactions,regardless of the total dollar amount.In a few large 95 essential global marketplace compliance tips as California,New York,and Texas,the threshold is$500,000 in annual sales.Operators must know the rules in each state where they sell to online shoppers.Rules for ma
42、rketplace sellersThe second type of retailer impacted by marketplace facilitator laws are the much larger number of retailers selling on these online marketplaces.Any marketplace seller must be aware of whether the operator of a marketplace on which it participates is collecting sales tax and in whi
43、ch states.For example,a smaller marketplace may not meet the annual sales threshold in a particular state and thus not collect sales tax on purchases by residents of that state.In that case,it may be up to the marketplace seller to collect and remit the tax due.Sellers also must determine whether pa
44、rticipation in a marketplace triggers a requirement that they register in a particular state.Again,registration rules vary by state.For example,a merchant based outside of Wisconsin need not register with the state if its only sales to Wisconsin residents are through marketplaces that collect sales
45、tax on the sellers behalf,regardless of how much business the seller does with state residents.However,remote sellers must register in Connecticut,even if their only sales to state residents are through tax compliant marketplaces.But they can deduct from their sales tax report any revenue for which
46、the marketplace operator collected tax,and they only need to file annually if they indicate they have no non-marketplace sales into the state.In New Jersey,a marketplace seller must register if it meets the economic nexus threshold of$100,000 in annual sales to New Jersey residents or 200 transactio
47、ns.However,if its only sales are through marketplaces,the seller can apply to be on a non-reporting basis with the state.105 essential global marketplace compliance tips other words,sellers must be aware of their responsibilities by state.And that includes keeping up with whether they have to collec
48、t additional fees,such as on tires or car batteries,or whether thats handled by the marketplace operator.Tip#3:Whether youre a marketplace operator or seller,you need to know the rules for each state.Avalara tracks every states laws covering the obligations of marketplace operators as well as the re
49、gistration requirements for sellers.Avalara also keeps track of other fees besides sales tax imposed by each state on their customers products so they can determine whether their marketplace sales are in compliance with state laws.4.Online sales generate tax obligations beyond sales taxIn addition t
50、o sales tax,other types of fees and taxes may apply to ecommerce sales.For example,in 30 states there is a fee of a few dollars per automobile tire to account for the cost of disposing those tires in a way that doesnt damage the environment.Other states have similar fees on the sale of lead-acid bat
51、teries,and almost all states add a so-called enhanced 911 fee to the sale of cell phones.In the auto parts industry,there can be“core charges”designed to encourage buyers to return old parts.The NAPA auto parts website gives the example of a consumer buying a water pump without having first replaced
52、 the old pump:The price of the new pump may include a$15 core charge that will be refunded when the consumer returns the old pump to the auto parts dealer,which may be refurbished or sold for the value of the metal.Often,those fees must be collected and,in the case of core charges,taxed when these i
53、tems are sold on an online market-place.Depending on the state and the product,the marketplace may be responsible for collecting the applicable fees and taxes and remitting the revenue to the state,but in other cases it may be up to the seller.Rules vary by state on who is responsible for collecting
54、 various fees and taxes,the marketplace operator or the seller.115 essential global marketplace compliance tips sellers must be aware of taxes and fees on online transactions that go beyond sales tax.Avalara tracks all items a retailer customer offers on marketplaces and identifies those that are as
55、sociated with ancillary fees from every jurisdiction.That way a retailer can collect and remit those fees,if the marketplace operator does not.5.New rules for marketplace sales in EuropeThere are several relevant tax laws that have taken effect in the past year or so that impact U.S.retailers and br
56、ands selling to online shoppers in Europe through marketplaces.Since July 2021,the European Union has required online marketplace operators to take responsibility for collecting value-added tax(similar to sales tax in the U.S.)on cross-border transactions of 150 or less and remitting the tax to the
57、country of the buyer.In this case the marketplace is viewed as the“deemed supplier”of the goods,in effect buying the goods from the seller and reselling them to the consumer.That,in the EUs view,shifts the responsibility to collect and remit VAT to the marketplace operator.Thats good news for seller
58、s of low-value goods.Not only do you not have to worry about collecting VAT from EU consumers and making periodic tax payments,but you also no longer need to register your business in each EU country where you make a sale,assuming all your EU sales are through marketplaces.In addition,if your busine
59、ss(as a non-EU company)purchases the goods in an EU country and pays VAT,you can file to recover that value-added tax,since youre reselling the goods to the marketplace for sale to the ultimate buyer.However,if you sell goods valued at over 150,you still must register in countries where you make sal
60、es and collect VAT and remit that tax revenue to local authorities.The United Kingdom,which exited the EUs VAT regime as of December 31,2020,implemented a similar policy effective January 1,2021,shifting to the marketplace operator theresponsibility for collecting VAT on the sale of imported goods w
61、orth up to 135.125 essential global marketplace compliance tips a U.S.retailer selling goods worth more than 135 to a U.K.consumer will still be responsible for collecting and remitting VAT and any applicable customs duties.Tip#5:Changes in EU and U.K.cross-border tax laws may allow retailers to off
62、load registration and tax collection responsibilities to online marketplaces.CONCLUSION:RETAILERS CAN EXPECT MORE CHANGES IN TAX RULES AS ECOMMERCE GROWSAs the above examples show,online U.S.sales tax laws are in flux.Thats likely to remain the case as long as ecommerce keeps growing and evolving.Go
63、vernments are constantly on the lookout for new sources of revenue,and the steady shift of retail sales to the web are an untapped source for revenue collectors.The good news for retailers and brands that sell on marketplaces is that tax authorities would rather collect from marketplace operators li
64、ke Amazon,eBay,and Walmart than monitor and collect from millions of sellers.These marketplace tax laws can relieve sellers of certain collection,registration,and reporting requirements,so its worth it to understand them to save your business time and money.That said,new tax laws can be onerous for
65、online retailers.As ecommerce allows retailers to reach consumers across the country and world,including major marketplaces,it puts a burden on sellers to know your tax collection responsibilities,lest you find yourself tied up in time-consuming and costly audits.Its not easy.Thats why there are tec
66、hnology solutions like Avalara that help retailers and marketplace operators keep up with ever-changing ecommerce tax laws and stay on top of tax obligations for U.S.and international online marketplace sales.Deploying these solutions in your business frees your employees and resources to focus on y
67、our primary goal making it easy for online shoppers to buy your products online.Tax rates,rules,and regulations change frequently.Although we hope youll find this information helpful,this guide is for informational purposes only and does not provide legal or tax advice.AVALARA INTERNATIONAL TAX SOLU
68、TIONSAvalara helps businesses of all sizes get tax compliance right.In partnership with leading ERP,accounting,ecommerce,and other financial management system providers,Avalara delivers cloud-based compliance solutions for various transaction taxes,including sales and use,VAT,GST,excise,communications,lodging,and other indirect tax types.Headquartered in Seattle,Avalara has offices across the U.S.and around the world in Brazil,Europe,and India.More information at