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Amazon Tax Methodology 

The Amazon Tax Methodology document describes how Amazon calculates tax for Sellers and is available anytime from the Tax Resources section of your Tax Settings. Review the Tax Methodology and click Accept to continue to your tax settings. 

 1.0 Purpose This document describes the methodology we apply to calculate U.S. state and local taxes for sellers using Amazon's tax calculation services. 

 2.0 Overview Our tax calculation services calculate state and local taxes, based on seller-determined calculation settings and any related information we request. Our services are generally limited to calculate sales and use tax or similar excise or gross receipt taxes that may be commonly acknowledged as sales and use taxes (for example, in New Mexico and Hawaii). We use a third party system, the Vertex Indirect Tax O Series, to support tax calculations that are part of our tax calculation services. Our services include support for these tax calculations and related functions: Sales and use tax rates (including monthly updates) Sales and use tax area ID assignment (jurisdiction identification) Sales and use tax jurisdiction determination (sourcing) The ability to select a seller-defined default product tax code The ability to specify a custom rate for each state The ability to specify tax calculation obligations for orders at the state, county, city, and district level for each of the 50 states and the District of Columbia Shipping & handling taxability support Pre-populated product tax codes, such as for clothing, books, food, computers, that allow sellers to designate the taxability of their offers Item level tax calculation details Information about Taxes in Seller Reports For sellers who use our tax calculation services, the following reports will include tax calculation information for sellers to use in reporting and remitting taxes to the appropriate taxing authorities: Sales Tax Report Our tax calculation services use three components to make tax calculations: Tax calculation settings selected by the seller Logic built into the Vertex system Accompanying methodologies applied by Amazon (e.g., to allocate order-level promotions to individual items in an order) 

3.0 Determining Tax Jurisdiction and Tax Type The Vertex system uses information from three transaction-related locations to determine tax jurisdiction and tax type (i.e., sales versus use tax). These three transaction- related locations are: Order acceptance location, Ship-from location, and Ship-to location 

3.1 Order acceptance location: Orders are deemed to be accepted on Amazon's servers in the City of Chantilly, Fairfax County, VA. 

 3.2 Ship-from location. A. Products shipped using Fulfillment by Amazon: The tax calculation uses the actual ship-from location for shipments originating from an Amazon fulfillment location. B. Seller-fulfilled products: For purposes of the tax calculation, seller-fulfilled shipments are deemed to have a ship-from location of the City of Chantilly, Fairfax County, VA. C. Products sold via Prime Now: The tax calculation uses the Physical Store Addresses provided by the seller on the Retailer Registration Form as the ship-from location. Note: Our tax calculation services calculate taxes only in jurisdictions supported by our services and where the seller has specified a tax calculation obligation. Use of a default ship- from location in Seller Central does not affect a seller's tax calculation settings. To configure tax calculation settings, sellers can use the Tax Calculation Settings page in the Tax Settings section of Seller Central. 

 3.3 Ship-to location: The ship-to location is based on the customer-supplied city, state and zip code of the shipment destination. A given city/state/zip code combination may match more than one tax location recognized by the Vertex system -- some combinations generate multiple locations (for example because of city/state/zip code combinations that cross county lines, or special local district/transit/stadium tax jurisdictions that do not follow city or county lines). In these cases, our tax calculation services calculate taxes based on the tax location our system determines to have the highest confidence level as matching the customer-supplied city, state and zip code. Note: For digitally delivered products, the customer's bill-to location will be used as the ship-to location. 

 3.4 Tax location and tax type. Based on the three transaction-related locations described above, the tax location and tax type for shipments of products that are taxable (as determined by the combination of product taxability rules and seller-specified tax calculation settings) are determined as follows: A. Shipments to Virginia: Shipments are taxed as sales tax transactions at either the sales tax rate determined by our system or at the "custom rate" specified by the seller. Shipments are sourced to the location of our servers - the City of Chantilly, Fairfax County, VA. B. All other shipments: The tax location and tax type for shipments to any other state will depend on whether a product is shipped using Fulfillment by Amazon, is seller-fulfilled, or is sold via Prime Now. Generally speaking, for physical goods, the ship-to location determines the jurisdiction whose taxes will apply. There may also be shipments where tax is applied at both the ship-to and ship-from locations on the same transaction. 

 3.4.1 Products shipped using Fulfillment by Amazon or sold via Prime Now: A. Shipments where the ship-from & ship-to locations are in the same state: For products that are taxable (as determined by the combination of product taxability rules and seller-specified tax calculation settings), shipments within the same state are generally taxed as sales tax transactions (either at the sales tax rate determined by our system or at the "custom-rate" specified by the seller), and will be sourced to the ship-to location determined by our system. Note: For a few states, shipments within that state are treated differently from the general approach described above. For example, some states designate the tax jurisdiction to be the ship-from location instead of the ship-to location. B. Shipments that cross state lines: For products that are taxable (as determined by the combination of product taxability rules and seller-specified tax calculation settings), shipments will be taxed as use tax transactions (at either the use tax rate determined by our system or the "custom-rate" specified by the seller), and will be sourced to the ship-to location determined by our system.

3.4.2 Seller-fulfilled products: For products that are taxable (as determined by the combination of product taxability rules and seller-specified tax calculation settings), shipments will be taxed as use tax transactions (either at the use tax rate determined by our system or the "custom-rate" specified by the seller), and will be sourced to the ship-to location determined by our system. 

 3.4.3 Shipments to residential, commercial, and other types of addresses: The taxability of a sale may be determined by the destination of its shipment. For example, a state taxing authority may deem grocery items shipped to a business address to be taxable whereas the same items shipped to a residential address are non-taxable. In such instances, when applicable, our system will recognize the address type in combination with a product's taxability rules to derive the taxability of a sale and its shipment. General Note Applying to Ship-to Location: According to the US Postal Service, the APO/FPO address format is used only for overseas military addresses. Therefore, orders shipped to APO/FPO addresses are generally considered sales in foreign commerce which are exempt from US sales and use taxes, and they are not processed by our tax calculation services. 

 4.0 Determining Tax Calculation Selling Price ("Tax Price") Our tax calculation services use a tax calculation selling price ("tax price") based on the item price set by the seller. Our tax calculation services calculate tax on ancillary charges (separately stated shipping & handling or gift wrap charges) separately from the tax price.

 4.1 Promotions: When a promotion offered by a seller is applied to an item, the tax price of the item will generally equal the item price minus the amount of the promotion. However, promotions offered by Amazon may not reduce the tax price of the item if the item price is set by seller. 

 4.2 Shipping & Handling Charges: Taxes on separately stated shipping & handling charges are calculated separately from taxes on the corresponding item tax price. 

 4.3 Shipping & Handling Taxability Options: By default, each shipping & handling charge is assigned the same product tax code as the corresponding item, with the same product taxability rules, including any thresholds, separately applied to those charges (the "default shipping and handling tax rule"). A seller may override the default shipping & handling tax rule by designating one or more states for which the seller wants to replace the default rule with a nontaxable product tax code for those charges. 

 4.4 Gift Wrap Charges: Taxes on separately stated gift wrap charges are calculated separately from taxes on the corresponding item tax price. 

 4.5 Gift Wrap Taxability Options: By default, each gift wrap charge is assigned the same tax product code as the corresponding item, with the same product taxability rules, including any thresholds, separately applied to those charges (the "default gift wrap tax rule"). A seller may override the default gift wrap tax rule by designating one or more states for which the seller wants to replace the default rule with a nontaxable product tax code for those charges. 

 5.0 Assigning a Product Tax Code (PTC) A PTC must be assigned to each offer. As a systems default, the Always Nontaxable PTC (A_GEN_NOTAX) is assigned to each offer. If you wish to change the systems default and assign custom PTCs, you can do so by either setting seller-defined default assignments or by setting offer level assignments. A seller-defined default assignment is used to choose a single PTC that will apply to multiple offers. An offer level assignment applies on an individual offer basis and can also be used to choose a PTC that is different from your seller-defined default PTC. Note: If you change your selling account subscription plan, the PTCs that you previously assigned will be automatically deactivated (even though they may still be displayed in Manage Your Inventory) and the systems default will be applied to all of your offers. If you wish to re-assign custom PTCs, they must be resubmitted (this includes the seller-defined default PTC and previous offer level PTC assignments). The same is true if you opt out of tax calculation services and subsequently opt back in. 

 6.0 Customer-Based Exemptions and Special Rules Except as described in Section 6.1, generally our tax calculation services do not enable real-time customer-based exemptions or special customer-based exemptions during the checkout process. Most customer-based exemptions and all special customer-based exemptions can only be addressed by a refund of calculated tax. The refund process will depend on whether the product is shipped using Fulfillment by Amazon or is fulfilled directly by the seller. To learn more about customer-based and special customer-based exemptions, see Sections 

 6.1 Customer-Based Exemptions: Sellers configuring tax settings may be enrolled in the Amazon Tax Exemption Program (ATEP) when tax calculation service is configured in at least one jurisdiction. ATEP enables sellers to accept real-time customer-based exemptions when the option is available during checkout for customer participating in ATEP. Transactions that do not qualify for customer-based exemptions at checkout will continue to be addressed through a post-order refund of the tax calculated. To manage your ATEP enrollment, visit your Tax Settings in your seller account. For more information about ATEP, please see How ATEP Works. Examples of possible customer-based exemptions: Charitable organizations, US Government, state and local governments, resellers, direct payment holders, direct payment holders, or educational institutions. 

 6.2 Special Customer Based Exemptions: Special customer-based exemptions that are not calculated at the time of purchase can only be addressed through a post-order refund of calculated tax. Examples of possible special customer-based tax exemptions: Orders shipped out of the country via freight forwarder, Senior citizens, or enterprise zones. 

 6.3 Post-Order Tax Refund - Seller-fulfilled products: For orders fulfilled by sellers, the seller may grant a tax refund through the refund and adjustment process. Customers should not be referred to Amazon as a resolution and Amazon will not be responsible for calculating or granting any tax refunds, or for creating or maintaining any associated documents. The seller is responsible for obtaining and maintaining all records associated with any tax refund.

 6.4 Post-Order Tax Refund - Products shipped using Fulfillment by Amazon: As part of your participation in the Fulfillment by Amazon program, when a customer seeks a post-order tax refund for orders fulfilled by Amazon, Amazon will request from the customer a certificate of exemption or other supporting documentation. If we determine the supporting documentation meets our requirements, we will issue a tax-only refund which will appear in your Sales Tax Report. Related documentation will be made available upon request. 

 7.0 Product-Based Exemptions and Special Rules Other than the pre-configured product tax codes available for sellers to address common qualified exemptions, our tax calculation services do not enable granting product exemptions or any other special product rules that are contingent on the intended use of the purchased product, the type/identity of the customer, or the purchase of other products ("qualified exemptions"). Examples: A notebook is exempt from tax if purchased by a consumer (non-business). Clothing is exempt from tax if the intended use is for safety purposes. A printer is exempt from tax if purchased in conjunction with a computer-based unit. Product tax codes available for sellers to use include tax product codes that have been configured to address some common qualified exemptions. Those tax product codes exempt the products under the assumption that they satisfy the qualification. In these cases, the description associated with the product tax code identifies the assumption. The seller may choose to adopt the assumption and use these tax product codes, or the seller may choose to use alternative tax product codes for the products, and may (in its sole discretion) grant the qualified exemption through the refund and adjustment process. Amazon will not be responsible for calculating or granting any qualified exemptions, or for creating or keeping associated records. 

 8.0 Caps, Thresholds and Max Taxes The tax calculation engine we use will apply standard caps, thresholds, and max taxes at the single item level and not at the order/invoice level. For product-based caps, thresholds and max taxes, the product tax codes have been configured to include these rules. Examples: Clothing is not subject to tax if the tax price is less than $175.00 per item. The first $175 of the tax price of clothing is not subject to tax; amounts above $175 are subject to tax. Shipping & handling and gift wrap charges are not added to the tax price of an item for purposes of determining whether a standard or product-specific cap, threshold, or max tax is met. 

 9.0 Time of Sale for Sales Tax Calculation Taxes are estimated at order checkout using the tax rules and rates in effect on the order checkout date. However, the sales tax actually charged to the customer will be based on the tax rules and rates in effect at the time a credit card charge is authorized. Depending on how a shipment is fulfilled, credit card charge authorization could occur shortly after an order is submitted or immediately prior to product shipment. Many factors can change between the order checkout date and the credit card charge authorization date, and as a result the estimated tax amount may differ from the amounts actually charged. For example, tax rules or rates may change and this could lead to an increase or decrease in taxes charged. 

 10.0 Returns The customer return process for tax will depend on whether the product is shipped using Fulfillment by Amazon or is seller-fulfilled: 

 10.1 Products shipped using Fulfillment by Amazon: The Amazon tax calculation engine will calculate refunds of taxes related to customer returns. Corresponding tax calculation details will be transmitted to the Seller in the regular reporting process. Please note: Our tax calculation services treat returns of physical goods without regard to the period of time between the original sale and the return. 

 10.2 Seller-fulfilled products: Amazon is not responsible for calculating any refunds of taxes related to customer returns. The seller is solely responsible for calculating the refunded taxes. The seller may specify an amount of taxes (which may include taxes on item price, shipping & handling fees and/or gift wrap fees) to be refunded to a customer through the Order Adjustment feed. The seller is responsible for creating and keeping all records associated with the refunded taxes. 

 11.0 Non Return-Related Refunds The customer non return-related refund process will depend on whether the product is shipped using Fulfillment by Amazon or is seller-fulfilled. 

 11.1 Products shipped using Fulfillment by Amazon: The Amazon tax calculation engine will calculate refunds of taxes related to non-return related refunds or adjustments of tax price (e.g., a $5 reduction of the tax price of an item). Corresponding tax calculation details for these adjustments will be transmitted to Seller in the regular tax reporting process. Please note that the Amazon tax calculation engine will not calculate refunds of taxes on adjustments designated as goodwill. 11.2 Seller-fulfilled products: Amazon is not responsible for calculating any refunds of taxes related to non return-related refunds or adjustments of tax price. The seller is solely responsible for calculating these tax refunds. The seller may specify an amount of taxes (which may include taxes on item price, ship & handling fees, and/or gift wrap fees) to be refunded to their customer through the Order and Adjustment feed. The seller is responsible for creating and keeping all records associated with the refunded taxes. 

 12.0 Sales and Use Tax Rate Maintenance Sales and use tax rates are supplied by our third party provider, Vertex, which provides monthly updates that we implement approximately three to five days before the end of the calendar month. 

 13.0 Tax Hierarchy Decision Our systems do not allow for the calculate of local level taxes without choosing to calculate the state level tax. Generally, the tax calculate obligations (nexus) selected by a seller are referenced first during a tax calculation. However, in some cases when a threshold, special rate, or override applies at a local level (county, city, and/or district), a tax charge may occur despite a seller indicating to not calculate tax at that local level. This would occur when the seller specifies to calculate tax at the state level but not at a given local level where a threshold, special rate, or override applies for the product tax code at that local level. For example, the A_FOOD_CNDYFL code specifies that a reduced tax rate applies to candy containing flour in Talliaferro County, GA. If a seller specifies a tax calculation obligation at the State level in Georgia, but not at the County level, a tax charge will occur at the special reduced rate in Talliaferro County when utilizing the A_FOOD_CNDYFL product tax code. The tax charge occurs due to a conflict in the product exception hierarchy our systems use. When a threshold, special rate, or override is hit, our tax calculation services begin calculating tax without checking the local nexus preferences of the seller. Additionally, in some cases where the tax rate of one local level overrides the tax rate of another local level, a tax charge may not occur despite a seller indicating to calculate tax at that local level. This would occur when the seller specifies to calculate tax at the local level in a jurisdiction whose rate is being overridden but not at the local level that overrode the rate. For example, for the taxing jurisdictions of the State of Washington, the County of King, and the City of Seattle, both King County and the City of Seattle have a local level rate. However, the Seattle rate overrides the King County rate when the taxing jurisdiction is within the Seattle city limits. If a seller specifies a tax calculation obligation at both the state level and county level in Washington but not at the city level in Washington, the King County rate will be overridden to 0% before our tax calculation service looks up the seller's calculation profile that indicates not to calculate at the city level in Washington. In this situation, only the state level tax will be calculated although the seller has also specified a calculation obligation at the county level. 14.0 Digital Content This section describes differences in the methodology for sales of digital content. 

 14.1 Overview The ability to select a seller-defined default product tax code is not available for Digital Merchants 14.2 Determining the Proper Tax Jurisdiction and Tax Type The Methodology described below is in lieu of section 3. for the sale of Digital Content The Vertex system uses information on two transaction-related locations to determine tax jurisdiction and tax type for digital orders (i.e., sales versus use tax). These transaction- related locations are: Order acceptance/bill from location Bill-to address 

14.2.1 Order acceptance/Bill From location: Orders are deemed to be accepted/billed from Amazon's servers in the City of Chantilly, Fairfax County, VA. 

 14.2.2 Bill-to address: For Digitally Delivered Content, the bill-to address is based on the customer-supplied city, state and zip code of the payment mechanism. A given city/state/zip code combination may match more than one tax location recognized by the Vertex system -- some combinations generate multiple locations (for example because of city/state/zip code combinations that cross county lines, or special local district/transit/stadium tax jurisdictions that do not follow city or county lines). In these cases, Amazon's tax calculation services calculate taxes based on the tax location our system determines to have the highest confidence level as matching the customer-supplied city, state and zip code. Please note: Gift Orders - The Bill-to Address of the Gift Giver will be used by our Tax Calculation engine to determine the tax jurisdiction and tax type. 

 14.2.3 Tax location and tax type: Based on the two transaction-related locations described above, the tax location and tax type for digital orders that are taxable (as determined by the combination of product taxability rules and seller-specified tax calculation settings) are determined as follows: A. Orders with a Virginia Bill-to Address: Orders are taxed as sales tax transactions at the sales tax rate determined by our system. Orders are sourced to the location of our servers - the City of Chantilly, Fairfax County, VA. B. Orders where the Bill To Address is outside of Virginia: For products that are taxable (as determined by the combination of product taxability rules and seller-specified tax calculation settings), orders will be taxed as use tax transactions (at the use tax rate determined by our system), and will be sourced to the bill-to address determined by our system. General Note Applying to Bill-to Address: According to the US Postal Service, the APO/FPO address format is used only for overseas military addresses. Therefore, orders with APO/FPO bill-to-addresses are generally considered sales in foreign commerce which are exempt from US sales and use taxes, and they are not processed by our tax calculation services. 

 14.3 Customer-Based Exemptions and Special Rules The Methodology described below is in lieu of section 6. for the sale of Digital Content Amazon's tax calculation services do not enable granting real-time customer-based exemptions or any other special customer-based rules during the checkout process. This is true for all digital products with the exception of eBooks. eBook sellers participating in ATEP through Seller Central are able to grant real-time customer-based tax exemptions for exempt transactions submitted by customers participating in ATEP. For more information about ATEP, please see How ATEP Works. Examples of possible customer-based exemptions: Charitable organizations, US Government, state and local governments, direct payment holders, or educational institutions. Note: Resale exemption certificates will not be honored for eBook purchases. Customer-based exemptions can be addressed by a refund of taxes charged. 

 14.4 Time of Sale for Sales Tax Calculation The Methodology described below is in lieu of section 9. for the sale of Digital Content The sales tax actually charged to the customer will generally be based on the tax rules and rates in effect at the time of order. 

 14.5 Returns The Methodology described below is in lieu of section 10. for the sale of Digital Content Amazon will calculate refunds of taxes related to customer returns. Corresponding tax calculation details will be transmitted to the Seller in the regular reporting process. 

 14.6 Non Return-Related Refunds The Methodology described below is in lieu of section 11. for the sale of Digital Content Amazon will calculate refunds of taxes related to non-return related refunds or adjustments of tax price (e.g., a $5 reduction of the tax price of an item). Corresponding tax calculation details for these adjustments will be transmitted to the seller in the regular tax reporting process. 

 亚马逊税收方法论 亚马逊税务方法论文档描述了亚马逊如何计算卖家税，并且可以随时从税务设置的税务资源部分获得。查看“税收方法”，然后单击“接受”以继续进行税务设置。

1.0目的 本文档描述了我们应用于使用亚马逊税务计算服务计算卖家的美国州和地方税的方法。 

 2.0概述 我们的税务计算服务根据卖方确定的计算设置和我们要求的任何相关信息计算州和地方税。我们的服务通常仅限于计算销售和使用税或类似的消费税或总收据税，这些税可能通常被确认为销售税和使用税（例如，在新墨西哥州和夏威夷州）。 我们使用第三方系统Vertex Indirect Tax O Series来支持税务计算，这是我们的税务计算服务的一部分。 我们的服务包括对这些税收计算和相关功能的支持： 销售和使用税率（包括每月更新） 销售和使用税区ID分配（管辖区识别） 销售和使用税管辖权确定（采购） 能够选择卖方定义的默认产品税码 能够为每个州指定自定义费率 能够为50个州和哥伦比亚特区的州，县，市和区级别的订单指定税务计算义务 运输和处理税收支持 预先填充的产品税码，例如服装，书籍，食品，电脑，允许卖家指定其优惠的可征税性 物品级税计算详细信息 有关卖方报告中的税收的信息 对于使用我们的税务计算服务的卖家，以下报告将包括卖家用于向相关税务机关报告和汇出税款的税务计算信息： 销售税报告 我们的税务计算服务使用三个组成部分进行税务计算： 卖方选择的税收计算设置 内置于Vertex系统的逻辑 亚马逊应用的伴随方法（例如，将订单级促销分配给订单中的单个商品）

 3.0确定税收管辖权和税收类型 Vertex系统使用来自三个与交易相关的位置的信息来确定税收管辖区和税收类型（即销售税与使用税）。这三个与交易相关的位置是： 订单接收地点， 出货地点，和 送货地点 

3.1订单接受地点：在亚马逊费尔法克斯县尚蒂伊市的亚马逊服务器上认为订单被接受。 

 3.2发货地点。 A.亚马逊使用Fulfillment发运的产品：税收计算使用来自亚马逊运营地点的货件的实际发货地点。 B.卖方履行的产品：出于税收计算的目的，卖方履行的货物被视为具有弗吉尼亚州费尔法克斯市尚蒂伊市的发货地点。 C.通过Prime Now销售的产品：税收计算使用卖方在零售商登记表上提供的实体店地址作为出货地点。 注意：我们的税务计算服务仅在我们的服务支持的司法管辖区以及卖方已指定税务计算义务的地方计算税额。使用Seller Central中的默认发货地点不会影响卖方的税务计算设置。要配置税务计算设置，卖家可以使用Seller Central的“税收设置”部分中的“税务计算设置”页面。 

3.3送货地点：送货地点基于客户提供的货物目的地的城市，州和邮政编码。给定的城市/州/邮政编码组合可以匹配Vertex系统识别的多个税收位置 - 某些组合生成多个位置（例如，由于跨越县线的城市/州/邮政编码组合，或特殊的当地区/不遵循城市或县线的过境/体育场税收管辖区。在这些情况下，我们的税务计算服务根据我们的系统确定具有与客户提供的城市，州和邮政编码匹配的最高置信度的税收位置来计算税额。 注意：对于数字交付产品，客户的收单地点将用作交运地点。 

3.4税收地点和税收类型。根据上述三个与交易相关的位置，应税产品（由产品应税性规则和卖方指定的税收计算设置的组合确定）的税收地点和税收类型确定如下： A.运往弗吉尼亚州的货物：货件按照我们系统确定的销售税率或卖方指定的“自定税率”征税。发货来自我们服务器的位置 - 弗吉尼亚州费尔法克斯县尚蒂伊市。 B.所有其他货件：运往任何其他州的税务地点和税收类型将取决于产品是否使用亚马逊的配送，卖方履行或通过Prime Now销售。一般而言，对于实物货物，送货地点确定了适用税收的管辖区。也可能存在对同一交易中的交运地和交运地同时征税的货物。  

3.4.1亚马逊使用Fulfillment或通过Prime Now销售的产品： A.发货地点与发货地点处于同一状态的货件：对于应纳税的产品（由产品税收规则和卖方指定的税收计算设置组合确定），同一州内的货物通常是作为销售税交易征税（按照我们的系统确定的销售税率或卖方指定的“定制税率”），并将采购到我们系统确定的交运地点。 注意：对于少数几个州，该州的货物与上述一般方法的处理方式不同。例如，某些州将税收管辖权指定为发货地点而不是交运地点。 B.跨越州界的货物：对于应纳税的产品（由产品税收规则和卖方指定的税收计算设置的组合确定），货物将作为使用税交易征税（以我们确定的使用税率计算）系统或卖方指定的“定制费率”，并将采购到我们系统确定的交运地点。  

3.4.2卖方履行的产品：对于应纳税的产品（由产品税收规则和卖方指定的税收计算设置的组合确定），货物将作为使用税交易纳税（以我们确定的使用税率系统或卖方指定的“定制费率”，并将采购到我们系统确定的交运地点。  

3.4.3发往住宅，商业和其他类型地址的货物：销售的可征税性可能由其货物的目的地决定。例如，州税务机关可能认为运往商业地址的杂货物品是应纳税的，而运往住宅地址的相同物品则是免税的。在这种情况下，在适用的情况下，我们的系统会将地址类型与产品的应税性规则结合起来，以获得销售及其出货的可征税性。 适用于送货地点的一般说明：根据美国邮政服务，APO / FPO地址格式仅用于海外军事地址。因此，运往APO / FPO地址的订单通常被视为免受美国销售和使用税的外国商业销售，并且我们的税务计算服务不会处理这些订单。

 4.0确定税收计算销售价格（“税价”） 我们的税务计算服务使用基于卖方设定的项目价格的税收计算销售价格（“税收价格”）。我们的税务计算服务与税收价格分开计算辅助费用（单独规定的运输和处理或礼品包装费用）。  

4.1促销：当卖家提供的促销活动应用于商品时，商品的税价通常等于商品价格减去促销金额。但是，如果商品价格由卖家设定，亚马逊提供的促销活动可能不会降低商品的税价。

 4.2运输和手续费：单独列明的运费和手续费的税费与相应项目税价的税收分开计算。 

4.3运输和处理税务选项：默认情况下，每个运费和手续费都被分配与相应项目相同的产品税码，具有相同的产品税收规则，包括任何阈值，分别适用于这些费用（“默认运费和处理”税收规则“）。卖方可以通过指定卖方想要用这些费用的非税收产品税代码替换默认规则的一个或多个状态来覆盖默认的运输和处理税规则。 

 4.4礼品包装费用：单独规定的礼品包装费用的税费与相应项目税收价格的税收分开计算。

 4.5礼品包装税务选项：默认情况下，每个礼品包装费用与相应的项目分配相同的税务产品代码，具有相同的产品税收规则，包括任何阈值，分别适用于这些费用（“默认礼品包装税规则”） ）。卖方可以通过指定卖方想要用这些费用的不可用产品税代码替换默认规则的一个或多个状态来覆盖默认礼品包装税规则。 

 5.0分配产品税码（PTC） 必须为每个要约分配PTC。作为系统默认值，始终不可用的PTC（A_GEN_NOTAX）将分配给每个商品。如果您希望更改系统默认值并分配自定义PTC，可以通过设置卖方定义的默认分配或设置要约级别分配来实现。卖方定义的默认分配用于选择将应用于多个商品的单个PTC。要约级别分配适用于单个要约，也可用于选择与卖方定义的默认PTC不同的PTC。 注意：如果您更改了销售帐户订阅计划，则您之前分配的PTC将自动停用（即使它们仍可能显示在“管理您的库存”中），系统默认将应用于您的所有商品。如果您希望重新分配自定义PTC，则必须重新提交它们（这包括卖方定义的默认PTC和以前的要约级PTC分配）。如果您选择退出税务计算服务并随后选择重新加入，情况也是如此。 

 6.0基于客户的豁免和特殊规则 除第6.1节所述外，我们的税务计算服务通常不会在结账过程中实现基于客户的实时豁免或基于客户的特殊豁免。大多数基于客户的豁免和所有基于客户的特殊豁免只能通过退还计算的税收来解决。退款流程取决于产品是使用亚马逊的Fulfillment运送还是由卖家直接履行。要了解有关基于客户和基于客户的特殊豁免的更多信息，请参阅下面的第6.1和6.2节。要了解有关订购后退款流程的更多信息，请参阅下面的第6.3和6.4节。 6.1基于客户的豁免： 在至少一个辖区配置税务计算服务时，可以在亚马逊免税计划（ATEP）中注册配置税务设置的卖方。 ATEP允许卖家在结账期间为参与ATEP的客户提供实时的基于客户的豁免。在结账时不符合基于客户的豁免条件的交易将继续通过计算后的税后退款来解决。 要管理您的ATEP注册，请访问您的卖家帐户中的“税收设置”。有关ATEP的更多信息，请参阅ATEP如何工作。 可能的基于客户的豁免示例：慈善组织，美国政府，州和地方政府，经销商，直接付款持有人，直接付款持有人或教育机构。 

 6.2基于特殊客户的豁免： 购买时未计算的基于客户的特殊豁免只能通过计算税后的退货后退款来解决。 可能基于客户的特殊免税政策示例：通过货运代理，老年人或企业区域运出国外的订单。 

 6.3订购后退税 - 卖方履行的产品： 对于卖方履行的订单，卖方可以通过退款和调整流程授予退税。客户不应被称为亚马逊作为解决方案，亚马逊不负责计算或授予任何退税，或创建或维护任何相关文档。卖方负责获取和维护与退税相关的所有记录。  

6.4订购后退税 - 亚马逊使用Fulfillment运送的产品： 作为您参与亚马逊履行计划的一部分，当客户为亚马逊履行的订单寻求订单后退税时，亚马逊将向客户请求豁免证明或其他支持文档。如果我们确定支持文档符合我们的要求，我们将发出税收退款，该退税将显示在您的销售税报告中。相关文档将根据要求提供。 

7.0基于产品的豁免和特殊规则 除了可供卖方解决普通合格豁免的预先配置的产品税码外，我们的税务计算服务不允许授予产品豁免或任何其他特殊产品规则，这些规则取决于所购产品的预期用途，类型/身份客户或购买其他产品（“合格豁免”）。 示例：如果消费者（非商业）购买笔记本电脑，则免税。如果预期用途是出于安全目的，则服装免税。如果与基于计算机的设备一起购买，打印机免税。 可供卖家使用的产品税代码包括已配置为解决某些常见合格豁免的税号产品代码。这些税制产品代码在满足资格要求的前提下免除产品。在这些情况下，与产品税码相关的描述标识了该假设。卖方可以选择采用该假设并使用这些税收产品代码，或者卖方可以选择对产品使用替代税号产品代码，并且可以（自行决定）通过退款和调整流程授予合格豁免。亚马逊不负责计算或授予任何合格豁免，或创建或保留相关记录。

8.0上限，门槛和最高税 我们使用的税务计算引擎将在单个项目级别而不是订单/发票级别应用标准上限，阈值和最大税额。 对于基于产品的上限，阈值和最大税，产品税代码已配置为包含这些规则。 示例：如果税价低于每件175美元，则服装不需缴税。服装税的第一个175美元不需要纳税;超过175美元的金额需缴税。 运输和处理以及礼品包装费用不会添加到商品的税价中，以确定是否符合标准或产品特定的上限，最低税额或最高税额。 

 9.0销售税计算的销售时间 使用税务规则和订单结账日期生效的税率，在订单结账时估算税额。但是，实际向客户收取的销售税将基于税务规则和授权信用卡费用时生效的税率。 根据货物的履行方式，信用卡收费授权可能在订单提交后不久或产品发货前不久发生。 许多因素可能会在订单结帐日期和信用卡收费授权日期之间发生变化，因此估计的税额可能与实际收取的金额不同。例如，税收规则或税率可能会发生变化，这可能会导致所征税的增加或减少。 

 10.0返回 客户的退税流程取决于产品是使用亚马逊的Fulfillment运送还是卖方履行：

 10.1亚马逊使用Fulfillment发运的产品： 亚马逊税收计算引擎将计算与客户退货相关的退税。相应的税务计算详细信息将在定期报告流程中传输给卖方。 请注意： 我们的税务计算服务处理实物货物的退货，而不考虑原始销售和退货之间的时间段。 

 10.2卖方履行的产品： 亚马逊不负责计算与客户退货相关的任何退税。卖方全权负责计算退税。卖方可以通过订单调整Feed指定退还给客户的税额（可能包括商品价格，运费和手续费和/或礼品包装费）。卖方负责创建和保留与退税相关的所有记录。  

11.0非退货相关退款 与客户无退货相关的退款流程将取决于产品是使用亚马逊的Fulfillment运送还是由卖方履行。 

 11.1亚马逊使用Fulfillment发运的产品： 亚马逊税收计算引擎将计算与不归还相关的退款或税收调整相关的退税（例如，项目的税价减少5美元）。这些调整的相应税务计算详细信息将在常规税务报告流程中传输给卖方。 请注意，亚马逊税收计算引擎不会计算指定为商誉的调整的退税。 

11.2卖方履行的产品： 亚马逊不负责计算与退税相关的退款或税价调整相关的任何退税。卖方全权负责计算这些退税。卖方可以通过订单和调整订阅源指定退还给客户的税额（可能包括项目价格，船舶和手续费以及/或礼品包装费用）。卖方负责创建和保留与退税相关的所有记录。 

 12.0销售和使用税率维护 销售和使用税率由我们的第三方提供商Vertex提供，该提供商提供我们在日历月结束前大约三到五天实施的每月更新。

 13.0税收层次结构决策 如果不选择计算州级税，我们的系统不允许计算当地税收。 通常，卖方选择的纳税计算义务（关联）在税收计算期间首先被引用。 但是，在某些情况下，当地方（县，市和/或地区）适用阈值，特殊费率或覆盖时，尽管卖方表示不计算当地税收，但可能会发生税费。当卖方指定在州一级计算税额而不是在给定的地方一级计算税额时会发生这种情况，其中阈值，特殊税率或覆盖适用于该地方一级的产品税码。例如，A_FOOD_CNDYFL代码规定降低税率适用于乔治亚州Talliaferro县的含糖面粉。如果卖方在格鲁吉亚州的州一级指定税务计算义务，而不是在县级，则在使用A_FOOD_CNDYFL产品税码时，塔利亚费罗县的特殊减税税率将产生税费。由于我们的系统使用的产品异常层次结构中的冲突而发生税费。当达到阈值，特价或超控时，我们的税务计算服务开始计算税额而不检查卖方的本地关联优先权。 此外，在某些地方税率超过另一个地方税率的某些情况下，尽管卖方表示在该地方一级计算税额，但可能不会发生税费。当卖方指定在一个司法管辖区的地方一级计算税率时会发生这种情况，而该司法管辖区的税率被推翻，而不是在超出税率的地方一级。例如，对于华盛顿州，金县和西雅图市的征税管辖区，金县和西雅图市都有当地的税率。但是，当征税管辖权在西雅图城市范围内时，西雅图汇率优先于金县税率。如果卖方在华盛顿州的州级和县级都指定了税务计算义务，而不是华盛顿的城市级别，则在我们的税务计算服务查询卖方的计算资料之前，金县税率将被覆盖为0％不要在华盛顿的城市一级计算。在这种情况下，虽然卖方还在县一级规定了计算义务，但只计算州级税。 

14.0数字内容 本节介绍数字内容销售方法的差异。 14.1概述 数字商家无法选择卖家定义的默认产品税码  

14.2确定适当的税收管辖权和税收类型 下面描述的方法是代替第3节出售数字内容 Vertex系统使用两个与交易相关的位置的信息来确定数字订单的税收管辖权和税收类型（即销售税与使用税）。这些与交易相关的地点是： 从位置订单接受/账单 Bill-to地址 14.2.1订单接受/账单从位置：订单被视为从位于弗吉尼亚州费尔法克斯县尚蒂伊市的亚马逊服务器接受/开具账单。  

14.2.2收单方地址：对于数字交付内容，收单方地址基于客户提供的支付机制的城市，州和邮政编码。给定的城市/州/邮政编码组合可以匹配Vertex系统识别的多个税收位置 - 某些组合生成多个位置（例如，由于跨越县线的城市/州/邮政编码组合，或特殊的当地区/不遵循城市或县线的过境/体育场税收管辖区。在这些情况下，亚马逊的税务计算服务根据我们的系统确定具有最高置信水平的税收位置计算税收，以匹配客户提供的城市，州和邮政编码。 请注意：礼品订单 - 礼品赠送者的收单地址将由我们的税务计算引擎用于确定税收管辖区和税收类型。 

14.2.3税务地点和税收类型：根据上述两个与交易相关的地点，应纳税的数字订单的税收地点和税收类型（由产品税收规则和卖方指定的税收计算设置的组合确定）确定如下： A.带有弗吉尼亚法案地址的订单：订单按照我们系统确定的销售税率作为销售税交易征税。订单来自我们服务器的位置 - 弗吉尼亚州费尔法克斯县尚蒂伊市。 B.收货地址在弗吉尼亚州以外的订单：对于应纳税的产品（由产品税收规则和卖方指定的税收计算设置组合确定），订单将作为使用税交易纳税（使用税）由我们的系统确定的费率），并将来自我们的系统确定的账单地址。 适用于收单地址的一般说明：根据美国邮政服务，APO / FPO地址格式仅用于海外军事地址。因此，APO / FPO账单到地址的订单通常被视为在国外商业中销售，免除美国销售和使用税，并且我们的税务计算服务不处理这些订单。 

 14.3基于客户的豁免和特殊规则 下面描述的方法是代替第6节出售数字内容 亚马逊的税务计算服务不允许在结账过程中授予基于客户的实时豁免或任何其他基于客户的特殊规则。对于除电子书之外的所有数字产品都是如此。 通过卖方中心参与ATEP的电子书卖家能够为参与ATEP的客户提交的豁免交易提供实时的客户免税。有关ATEP的更多信息，请参阅ATEP如何工作。 可能的基于客户的豁免示例：慈善组织，美国政府，州和地方政府，直接付款持有人或教育机构。 注意：购买电子书不会获得转售豁免证书。 基于客户的豁免可以通过退税来解决。

 14.4销售税计算的销售时间 下面描述的方法代替第9节出售数字内容 实际向客户收取的销售税通常基于订购时有效的税收规则和税率。 

 14.5退货 下面描述的方法用于代替销售数字内容的第10节 亚马逊将计算与客户退货相关的退税。相应的税务计算详细信息将在定期报告流程中传输给卖方。 

 14.6与退货无关的退款 下面描述的方法是代替第11节出售数字内容 亚马逊将计算与不归还相关的退款或税收调整相关的退税（例如，项目的税价减少5美元）。这些调整的相应税务计算详细信息将在常规税务报告流程中传输给卖方。