作为线上卖家，要弄清楚向客户收取销售税应采用的税率可能比较困难。首先，必须了解销售税率的确定方式，以及在向企业所在州的客户收取销售税（州内销售）时应采用的税率。为此，需要明确线上业务所在的州是基于原产地还是目的地征收销售税，这一概念称为“销售税计收方式”。

本文内容

• 什么是销售税计税方式？
  
• 哪些州基于原产地征收销售税，哪些基于目的地征收？
  
• 不同类型销售税计税方式示例
  

什么是销售税计税方式？

各州通常要求卖家以以下两种方式之一收取销售税：

• 基于原产地收取
  
• 基于目的地收取
  

位于采用基于原产地征收销售税计收方式州的卖家，需要按照卖家营业地点的税率收取销售税。如果您的营业地点位于基于原产地征收的州，则应向该州的所有客户收取与营业地点相同的综合税率。综合税率包括州税率以及任何县、市或地区税率。例如，如果您的营业地点在亚利桑那州，您就向亚利桑那州的所有客户收取相同的综合销售税率。这被认为是销售税征收中最简单的形式，因为企业只需对州内所有客户收取统一税率。

基于目的地征收销售税计税方式比基于原产地征收更为复杂。基于目的地征收销售税意味着卖家需要按客户所在地的综合销售税率收取销售税。由于各州可能存在数百个不同的税收管辖区，因此州内不同客户的税率可能差异很大。例如，如果您的业务位于华盛顿州，您就需要向所有客户收取州税率 6.50%，并加上客户所在地适用的地方销售税。

哪些州基于原产地征收销售税，哪些基于目的地征收？

不同类型销售税计税方式示例

以下以实行 原产地征收销售税 的州为例，说明如何正确计算销售税税率。该企业位于德克萨斯州欧文市。

得克萨斯州税率：6.25%
欧文市税率：1%
达拉斯大都会运输署 (MTA)：1%
综合销售税税率：8.25%
该企业应该向得克萨斯州的所有客户收取 8.25% 的销售税，即使他们的营业地点不在欧文市。

以下以一家位于纽约州纽约市的企业为例，说明基于 目的地征收销售税 的计税方式是如何运作的。该企业向位于纽约州水牛城的客户进行了一次销售。

纽约州税率：4%
伊利县税率：4.75%
综合销售税税率：8.75%。这是该企业向位于水牛城的客户收取销售税的税率。

然而，他们又向位于纽约州罗切斯特市的客户进行了一次销售。

纽约州税率：4%
门罗县税率：4%
综合销售税税率：8%。这是该企业向该位于罗切斯特的客户收取销售税的税率。

这些示例仅适用于向企业所在州的客户销售。如果您向位于其他州的客户进行销售，那么在收取销售税时可能需要遵循不同的规则。通常，您将按照客户所在地的税率收取销售税（跨州交易的基于目的地征收方式）。

What to do if you have sales tax nexus in another state

If your business has expanded to the point where you have a certain number of sales in a state beyond your home base, your tax obligations will increase. In the world of ecommerce, this is usually triggered by “economic nexus,” which typically occurs once you cross a certain sales threshold.

If you realize you’ve crossed a threshold in a new state, follow these steps immediately.

• Register for a permit: Do not collect a cent of sales tax until you have registered with that state’s Department of Revenue. Collecting tax without a permit is illegal.

• Update your shopping cart: Once registered, configure your checkout software to apply the correct destination-based rates for that state.

• Collect and remit: Start collecting the tax on all taxable sales and file your returns according to the state's assigned frequency (monthly, quarterly, or annually).

Because tax laws are updated frequently, you need reliable sources for your sales tax rate determination. Some resources for determining sales tax rate include state department of revenue websites, tax automation or payments platform, or the Streamlined Sales Tax website for states that have worked to standardize rules for remote sellers.

Examples of states with unique sales tax sourcing requirements

Here’s an example of how the correct sales tax rate is calculated in an origin-based state. This business is located in Irving, Texas.

• Texas state rate: 6.25%
  
• Irving sales tax rate: 1.00%
  
• Dallas MTA (Metropolitan Transit Authority that imposes a sales tax): 1.00%
  
• Combined sales tax rate: 8.25%
  

This business should charge all customers in Texas 8.25%, even if they are located outside of Irving.

Here’s how destination-based sales tax sourcing works for a business located in New York City, New York.

The business made a sale to a customer located in Buffalo, New York.

• New York state rate: 4.00%
  
• Erie County rate: 4.75%
  
• Combined sales tax rate: 8.75%
  

This is what the business would charge the customer in Buffalo.

However, they make another sale to a customer located in Rochester, New York.

• New York state rate: 4.00%
  
• Monroe County rate: 4.00%
  
• Combined sales tax rate: 8.00%
  

This is the rate the business would charge this customer in Rochester.

These examples only apply to selling to customers in the state where your business is located. If you have sales to customers located in other states, then you may need to follow different rules when charging sales tax. In general, you would charge sales tax at the rate where your customer is located (destination-based sourcing for interstate transactions).

Several states employ hybrid systems that can challenge even seasoned sellers. These states don't fit neatly into one category, making them the most complex places to manage sales tax:

• California: California is unique because it uses a hybrid system. Generally, state, city, and county taxes are sourced to the origin (your business location), but district taxes are sourced to the destination (the buyer's location). This mixed sourcing means your tax rate might stay the same for some components but shift for others.

• Illinois: As of January 1, 2026, Illinois has a complex structure. If you have “predominant selling activities” in-state, you use origin rules. However, remote sellers must use destination rules. Furthermore, Illinois recently implemented a 15% tax rate penalty for sellers who fail to provide the exact destination information required on their ST-2 forms.

• Colorado: While Colorado uses destination sourcing, it also imposes a retail delivery fee on any sale delivered by motor vehicle. Additionally, as of 2026, Colorado has eliminated the “vendor fee” (a discount sellers used to keep for filing on time) at the state level, meaning you must now remit 100% of the collected state tax.

• Florida: Florida generally follows destination-based rules, meaning you charge the 6% state rate plus the local discretionary sales surtax of the buyer’s county. However, Florida has a unique bracket rule: for sales of a single item of tangible personal property, the local county surtax only applies to the first $5,000 of the purchase price. Anything above that amount is only subject to the 6% state rate.

How Stripe Tax can help

Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.

Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. It can also register to collect tax on your behalf in the US and manage filings through trusted partners. Stripe Tax automatically calculates and collects sales tax, VAT, and GST on:

• Digital goods and services in all US states and over 100 countries
  
• Physical goods in all US states and 42 countries
  

Stripe Tax can help you:

• Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration, or add tax collection with the click of a button in the Stripe Dashboard.

• Register to pay tax: If you need to register for a sales tax in the US, let Stripe manage your tax registrations. You’ll benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations. If you need help registering outside of the US, Stripe partners with Taxually to help you register with local tax authorities.

• Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.

• Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.

Learn more about Stripe Tax, or get started today.