Sales tax is a type of indirect tax that applies to most retail sales in the US. Whether you are making a purchase or selling an item to a customer, you will likely have to consider sales tax in the transaction.
All states and the District of Columbia, with the exception of Alaska, Delaware, Montana, New Hampshire, and Oregon, impose a state-level sales tax. Local jurisdictions, including counties, cities, and districts, also impose tax in many of these states. Many different rates and product taxation rules exist across states and even within states, which can make calculating sales tax a challenging task. Here’s a guide to calculating sales tax, including when to collect sales tax from customers.
What’s in this article?
- How to calculate sales tax
- When to collect sales tax from customers
如何计算销售税
销售税是销售额的一个百分比，因此应缴纳的销售税额总是基于您购买或销售的商品价格。以下是计算销售税的步骤：
- 通过逐个研究每个州和管辖区来确定销售点的正确销售税率。州和地方的综合销售税率一般在 6% 到 9% 之间，但可能高达 11.5%。
- 确定正确的销售税率后，将销售税率除以 100，得到小数形式。例如，5% 将变为 0.05。
- 用商品价格乘以小数形式的销售税率：
商品价格 x 销售税率（小数形式）= 销售税额 - 最后，要获得整个交易的总额，将销售税金额添加到商品的价格中。如果不考虑其他费用或税收，这就是交易总额。
例如，购买一件价格为 10 美元的商品，销售税率为 5%，应缴税额为 50 美分，总购买价为 10.50 美元（如果没有其他费用或税费）。
When to collect sales tax from customers
Before you begin researching sales tax rates, the first step to collecting tax is to register for a sales tax permit in the state (or states) in which you have sales tax nexus. Sales tax nexus commonly occurs in two ways: physical or economic. Physical nexus means having enough physical presence or activity in a state to merit paying sales tax in that state. Economic nexus means passing a state’s economic threshold for total revenue or the number of transactions in that state. These thresholds vary by state; learn more about what creates economic nexus.
You’ll also need to assess where you have met sales tax nexus requirements and register for a permit in those states. To register for a sales tax permit, you’ll need general business information, and keep in mind that certain states charge a small fee for registering. Registration is done online, and you can review this comprehensive list to find the relevant registration link.
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