Taxes applicables aux ventes depuis les États-Unis sur la Marketplace Discogs

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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

What is a Remote Seller?

What is a Resident Seller?

How are sales taxes calculated when orders are placed?

Where can I get help?

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?

Will I receive a 1099-K from Discogs? 

 

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

New Mexico

7/1/2019

Arkansas

7/1/2019

New York

7/1/2019

California

10/1/2019

North Dakota

10/1/2019

District of Columbia

7/1/2019

Ohio

8/1/2019

Idaho

7/1/2019

Oklahoma

7/1/2019

Illinois

1/1/2020

Pennsylvania

7/1/2019

Indiana

7/1/2019

Rhode Island

7/1/2019

Iowa

7/1/2019

Texas

10/1/2019

Kentucky

7/1/2019

Utah

10/1/2019

Maryland

10/1/2019

Vermont

8/1/2019

Minnesota

10/1/2019

Virginia

7/1/2019

Nebraska

7/1/2019

Wisconsin

10/1/2019

Nevada

10/1/2019

West Virginia

7/1/2019

New Jersey

7/1/2019

 

 

 

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.

Arizona

Kansas

Missouri

Texas *

California *

Louisiana

Nevada *

Utah *

Colorado

Maine

North Carolina

Washington

Connecticut

Maryland *

North Dakota *

Wisconsin *

Florida

Massachusetts

Puerto Rico

Wyoming

Georgia

Michigan

South Carolina

 

Hawaii

Minnesota *

South Dakota

 

Illinois *

Mississippi

Tennessee

 

 

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.

On 10/1/2019, Discogs will begin to automatically collect and pay sales tax on your behalf as a Marketplace Facilitator (MPF) for these states with the exception of Illinois, which will start on 1/1/2020.

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.

This applies to all states except Colorado and Louisiana. The sales tax amount in Colorado and Louisiana will be calculated using only the basic state rate. Current tax sourcing laws in these states prevent us from including local level taxes in the calculation we provide. You may have responsibility for local level taxes in Colorado and Louisiana that are outside of the sales tax amounts Discogs can include on your buyer invoices at this time.

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 Discogs Payments (U.S. only), the tax amount is split at time of payment. Discogs will collect and remit sales tax for all U.S. states in which we are a MPF. Sellers will receive the tax amount for all non-MPF states where they indicate they have sales tax responsibility. 

For all other payment methods, sales tax is collected by the seller at the time of payment. This tax will then appear on the seller’s monthly sales fee invoice

Sales tax for MPF states will be required as of the dates listed below.

How are fees assessed on sales taxes?

Standard Discogs sales fees are not assessed on the tax amount. 

Discogs Payments and 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)

 

Will I receive a 1099-K from Discogs? 

Sellers that have gross sales totalling $20,000 or more and 200 transactions via Discogs Payments in a calendar year will receive a 1099-K in accordance with IRS requirements.

Discogs does not issue 1099-Ks for sales using other payment methods at this time.

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