美国八屋会计事务所

威斯康辛州销售税适用于什么,哪些需要交销售税?


美国威斯康星州销售税适用于什么?

Wisconsin sales tax

在威斯康星州进行以下产品零售、销售、许可证、租赁的零售商征收销售税(除非免税适用):

  • 个人动产
  • 美国的硬币和邮票,作为收藏品出售、许可、租赁、出租或交易,高于面值。
  • 附在不动产上的租赁有形个人财产,如果出租人有权在违反或终止租赁协议时移除租赁财产。
  • 例外情况:如果租赁财产的出租人也是租赁财产所附不动产的出租人,则出租人对附在不动产上的有形个人财产的租赁收费不征税。
  • 某些数字商品

此外,在威斯康星州零售销售、许可、执行或提供的某些服务应缴纳威斯康星州销售税或使用税,除非服务提供商或买方对该交易免税。

Form ST-12 Download Fillable PDF or Fill Online Wisconsin Sales and Use Tax Return Wisconsin | Templateroller

图片来源于网络

什么是个人动产?

有形个人财产是指能够被看见、称重、测量、感觉或触摸的个人财产,或以感官可感知的任何其他方式感知的个人财产。例子包括:

  • Clothing
  • Computers
  • Office equipment
  • Electricity
  • Gas
  • Steam
  • Water
  • Prewritten computer software, regardless of how it is delivered (i.e., physical media or download)

服装电脑办公设备电力燃气蒸汽水预先编写的电脑软件,无论其交付方式如何(即物理媒体或下载)

运输行业什么时候征税?

当零售商销售应纳税的产品或服务,且零售商向买方收取交货费用时,零售商的总费用(包括交货费用)应纳税。无论是卖方的车辆、普通承运人或合同承运人,还是美国邮政服务公司,都是如此。

例外情况:

  • 直销函件的销售价格不包括单独规定的送货费用。
  • 威斯康星州买方向独立于卖方的承运人支付的运输或交付费用。

有关这些销售和服务的更多信息,请参阅出版物201,威斯康星州销售和使用税信息。

美国八屋会计事务所可以为你办理美国公司年报(Annual Report Compliance)、美国公司记账服务(Bookkeeping)、美国工资单服务(Payroll)、美国销售税申报(Sales tax)等等,如有需要请联系我们的客服人员。


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