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We know that understanding U.S. sales tax law can be challenging. Discogs is here to help! This article explains:
- Which sales taxes we automatically collect and pay on your behalf as a Marketplace Facilitator (MPF)
- How to collect sales tax for U.S. states in which you are required to as a Remote or Resident seller
Contents
Marketplace Facilitator (MPF) Sales Tax
Remote & Resident Sellers Sales Tax
How are sales taxes calculated when orders are placed?
Where can I find the U.S. state / territory selection table?
How will I collect sales tax if I have to?
How are fees assessed on sales taxes?
How can I track the sales tax I've collected?
Marketplace Facilitator (MPF) Sales Tax
Discogs is responsible for the calculation, collection, and remittance of sales taxes in all U.S. states where Discogs qualifies as an MPF. Below is a list of the states where Discogs qualifies as an MPF. Sellers are not able to opt out of sales tax collection in these states. Additionally, if you currently pay sales tax in your state of residence / location that is one of the Marketplace Facilitator states, you will no longer be required to do so.
|
Alabama |
7/1/2019 |
Missouri |
1/1/2023 |
|
Arizona |
2/1/2022 |
Nebraska |
10/1/2019 |
|
Arkansas |
7/1/2019 |
New Jersey |
7/1/2019 |
|
California |
10/1/2019 |
New Mexico |
7/1/2019 |
|
Colorado |
6/1/2020 |
New York |
7/1/2019 |
|
Connecticut |
2/1/2022 |
North Carolina |
4/1/2020 |
|
District of Columbia |
7/1/2019 |
North Dakota |
2/1/2022 |
|
Florida |
2/1/2022 |
Ohio |
8/1/2019 |
|
Georgia |
4/1/2020 |
Oklahoma |
7/1/2019 |
|
Hawaii |
5/1/2020 |
Pennsylvania |
7/1/2019 |
|
Idaho |
7/1/2019 |
Rhode Island | 7/1/2019 |
|
Illinois |
1/1/2020 |
South Carolina |
2/1/2022 |
|
Indiana |
7/1/2019 |
South Dakota |
4/1/2020 |
|
Iowa |
7/1/2019 |
Tennessee |
2/1/2022 |
|
Kansas |
2/1/2022 |
Texas |
10/1/2019 |
|
Kentucky |
7/1/2019 |
Utah |
10/1/2019 |
|
Louisiana |
31/03/2022 |
Vermont |
8/1/2019 |
|
Maine |
11/1/2019 |
Virginia |
7/1/2019 |
|
Maryland |
10/1/2019 |
Washington |
1/1/2020 |
|
Massachusetts |
10/1/2019 |
Wisconsin |
10/1/2019 |
|
Michigan |
4/1/2020 |
West Virginia |
7/1/2019 |
|
Minnesota |
10/1/2019 |
Wyoming |
4/1/2020 |
| Mississippi | 22/02/2022 |
Remote & Resident Sellers Sales Tax
The following is a list of U.S. states and territories where either Discogs does not currently qualify as a Marketplace Facilitator, or the state does not currently have an MPF law in effect.
- Puerto Rico
Some Sellers may have responsibility for sales and other taxes in these states/territories as a Remote Seller because most non-MPF states have passed economic nexus laws. Economic nexus for taxation purposes is the concept that was introduced by the U.S. Supreme Court in South Dakota vs Wayfair in June 2018.
In this ruling, the U.S. Supreme Court said physical presence is no longer required for a state/territory to tax sales transactions delivered into a state from a location outside a state or for a state/territory to tax the income earned on those sales. For states in which Discogs does not qualify as an MPF, sellers must determine for themselves whether they qualify as a Remote Seller for sales tax purposes. Please consult a tax professional for assistance with your selections.
What is a Remote Seller?
A Remote Seller is a seller who is not located in a U.S. state or territory, but who makes sales to buyers in another U.S. state or territory. This also includes Sellers located in countries outside the U.S. If you sell your products to buyers located in another U.S. state or territory outside of your home location, you may have a responsibility to collect sales tax in U.S. states or territories where you meet that state’s Remote Seller requirements.
Please note, most small volume sellers will not qualify as a Remote Seller for sales tax purposes because many states have economic nexus thresholds that must be met in order for the tax law to apply to you.
All Sellers should consult with a tax advisor to determine their sales tax responsibilities prior to selecting taxable states for your Discogs sales. Selecting a state/territory for taxation of your Discogs sales requires you to register your business with each selected state/territory and will also require periodic tax return filings and payment of the tax collected.
What is a Resident Seller?
A Resident Seller is a seller who is located / resides in a U.S. state or territory and must collect sales tax in that state / territory.
There are usually no thresholds for sales tax laws to apply to Sellers who are located or reside in a state / territory with sales taxes. As a result, all sales made in your home state / territory are likely subject to sales tax. Please consult with your tax advisor for more information. Selecting a state for taxation of your Discogs sales requires you to register your business with your home state / territory and will also require periodic tax return filings and payment of the tax collected.
How are sales taxes calculated when orders are placed?
Sales taxes are automatically calculated for all U.S. states / territories where a Remote or Resident seller has indicated they are required to collect sales tax. If a purchase comes from a state where you indicate you have a tax responsibility, the sales tax calculated will, in most cases, include both state and local level taxes, as required by law.
Note: The sales tax is calculated by item, not by total. Also, in the case where states require tax on shipping costs, shipping is considered an "item".
Where can I get help?
While we suggest that sellers contact a local sales tax professional for advice, the following resources may be of assistance:
Where can I find the U.S. state / territory selection table?
The selection table for identifying the U.S. states / territories where you can determine your sales tax responsibility can be accessed from your seller settings page.
- Visit your seller settings page
- Select the state(s) where you are required to collect sales tax
- Click "Save Tax Rules"
Calculating Sales Tax
Sales tax is automatically calculated on each order and the sales tax rates are always up-to-date thanks to our partnership with Avalara, the industry-leading tax solution provider.
Discogs' sales tax settings will override PayPal tax settings. This will help to ensure that buyers are not double-charged.
How will I collect sales tax if I have to?
For all available payment methods, sales tax is collected by the seller at the time of payment.
Sales tax for MPF states will be required as of the dates listed below.
How are fees assessed on sales taxes?
Standard Discogs selling fee is not assessed on the tax amount.
PayPal processing fees are assessed on the entire transaction amount, which includes sales tax.
How can I track the sales tax I've collected?
- Visit your export page
- Select the Marketplace Orders option
- Click "Request Data Export"
- Download your CSV file and open in your preferred spreadsheet software
These columns found in your export are relevant to tracking sales tax collection.
|
taxed amount |
Order amount subject to sales tax |
|
tax amount |
Sales tax amount assessed |
|
tax jurisdiction |
State / Region associated with sales tax |
|
tax responsible party |
Discogs or Seller (username) |