Tax Calculation Services Terms
税务计算服务条款
The following terms apply to the tax calculation services Amazon makes available to Marketplace Professional sellers (including Amazon Wine sellers).
Registration. You can register for tax calculation services by configuring your calculation settings, agreeing to the sales tax calculation terms, and providing us with the information we request for the jurisdictions where you have configured settings to calculate taxes and other transaction-based charges that Amazon supports. Failure to provide valid documentation upon request, or to cancel tax calculation settings when documentation is not available, may result in the suspension or removal of selling privileges.
Calculation Services. We will calculate sales and use taxes and other transaction-based charges supported by the functionality we make available based on your calculation settings and any related information we request. Other than these, the tax calculation services do not apply to any other taxes.
Tax Calculation Services Fees. If you use the tax calculation services, you will pay us 2.9% of all sales and use taxes and other transaction-based charges we calculate. We will retain these fees in the event of any refund on related transactions.
Product Tax Codes and Associated Information. We will make available a list of product tax codes and associated product taxability rules. For each of your products, you will provide to us, in the format and manner we require, a reference to one of our product tax codes and any related information we request. If you do not provide a reference to one of our product tax codes for a product, we will not calculate any tax amounts for your transactions for that product.
Remittance. We will remit to you the amounts we calculate through the tax calculation services according to the schedule on which we remit funds for your Marketplace Professional transactions. You agree to accept the amounts we remit to you as full satisfaction of our obligations in connection with the tax calculation services.
Calculation of Refunds. For products you fulfill, you are responsible for calculating refunds of all taxes and other transaction-based charges calculated through the tax calculation services and you will process them using functionality we make available through your seller account. For products we fulfill, we will calculate and process refunds of all taxes and other transaction-based charges calculated through the tax calculation services.
Tax Exemption. You may be automatically enrolled in the Amazon Tax-Exemption Program. If you continue participation in this program, sales will be treated as tax exempt when purchased by customers who have enrolled and provided us with tax exemption information. Some transactions that are not or cannot be exempted at the time of purchase may be addressed through a post-order refund of taxes charged.
Calculation of Refunds for Exempt Transactions. If you participate in ATEP and receive a customer request for a post-order tax-only refund for a seller-fulfilled order, you must communicate with the customer through buyer/seller messaging to determine the validity of their request. It is your responsibility to obtain, validate, and retain any necessary supporting documentation. If you determine the request is valid, you must process a refund for all taxes and other transaction-based charges calculated through the tax calculation services. If you decide not to grant a tax refund, you must inform the customer and provide your reason.
If you participate in ATEP and a customer seeks a post-order, tax-only refund related to an exemption for products fulfilled by Amazon, the tax will be refunded only if we receive supporting documentation that meets our requirements.
Your Responsibilities. You are solely responsible for your use of the tax calculation services, including ATEP. Your responsibilities include:
- Understanding your obligation to calculate tax.
了解您计算税款的义务。 - Selecting jurisdictions or optional custom rate assignments based on your obligation to calculate tax. If you assign a custom rate to calculate tax, you must in good faith set a rate that accurately reflects a jurisdiction’s actual sales or use tax rate.
根据您计算税款的义务选择司法管辖区或可选的自定义税率分配。如果您指定自定义税率来计算税款,则必须真诚地设置准确反映司法管辖区实际销售或使用税率的税率。 - Providing a valid tax registration number for each state or province where you have enabled calculation service.
为启用计算服务的每个省/市/自治区提供有效的税务登记号。 - Reviewing and determining the correct product tax code assignment for your products.
查看并确定商品的正确商品税务代码分配。 - Maintaining documentation of all relevant information including documenting and paying all taxes remitted to the appropriate taxing authorities for your transactions.
维护所有相关信息的文件,包括记录和支付汇给相应税务机关的所有税款。 - Responding to customer requests for post-order tax-only refund requests, including reviewing supplied information and complying with all applicable laws and regulations related to tax-exempt transactions and tax calculations.
响应买家的订单后退税请求,包括审查所提供的信息,并遵守与免税交易和税务计算相关的所有适用法律和法规。
Amazon disclaims all responsibility for your use of the tax calculation services. Except to the extent Amazon makes specific services available to you:
- (i) Amazon does not calculate or collect any product-based excise taxes or any fees or surcharges;
(i) 亚马逊不计算或收取任何基于商品的消费税或任何费用或附加费; - (ii) Amazon does not provide support for sales or use tax exemptions based upon the identity of any individual, corporation or other entity, or the intended use of a product by any individual, corporation or other entity; and
(ii) 亚马逊不会根据任何个人、公司或其他实体的身份,或任何个人、公司或其他实体对商品的预期用途,为销售税或使用税豁免提供支持;和 - (iii) You are solely responsible for any non-U.S. taxes and duties (including their collection and payment).
(iii) 您对任何非美国税款和关税(包括其征收和支付)。