As a business owner and consumer, you’re likely familiar with sales tax. After all, the majority of states have some type of sales tax. But, you may be less familiar with use tax and how it works compared to sales tax. Want to find out the difference between sales tax vs. use tax? Keep reading.

营业税与使用税

Although sales tax and use tax have some similarities, they also have some key differences. Check out how the two types of tax compare and contrast by learning the following about each tax:

• What it is
• How it works
• 谁付款the tax
• 如何汇款（如果适用）

什么是营业税？

营业税是一种通过税。这意味着税收通过企业并向客户传递。45个州和华盛顿特区有某种形式的营业税（例如，州，地方或两者兼而有之）。阿拉斯加，特拉华州，蒙大拿州，新罕布什尔州和俄勒冈州没有任何状态营业税法。

企业以point of sale当客户进行购买时。客户负责对适用的购买缴纳营业税。但是，企业主负责将营业税收取和汇款给适当的机构。

在某些情况下，客户可能免于对某些产品（例如食品或杂货）缴纳营业税。而且，有些州甚至有营业税假期免除某些物品，例如服装和鞋子，不受一天（或天），周或周末的营业税。但是，营业税规则和假期因州和地区而异。

The amount of sales tax you collect depends on what state, county, or city your business has physical presence in, otherwise known assales tax nexus。Sales tax nexus determines if your business has enough presence in a location to collect sales tax. For example, states look at factors like office location, employees, and amount of sales to determine if you have nexus.

Businesses located in a state with sales tax and that have sales tax nexus must collect the tax from customers on taxable purchases. Generally, sales tax is a percentage of the customer’s total bill (e.g., 6%). Again, the seller is responsible for collecting and remitting the sales tax.

To collect sales tax from customers, you must get a营业税许可证。收取营业税所需的企业必须申请运营许可证。在您开始在业务中进行销售之前，请申请营业税许可证。

这是您的营业税回顾：

• What it is: Type of pass-through tax customers in most states must pay on certain transactions
• How it works: The business collects sales tax during the point of sale from the customer
• 谁付款: Customers in applicable states and localities
• 如何雷米t: Businesses with nexus in an area must get a sales tax permit and collect and remit sales tax to the proper government agency (e.g., state, local, etc.)

What is use tax?

使用税is a type of sales tax the government imposes on consumers who do not pay tax at the time of purchase.

与常规营业税不同，您不收取客户使用税。相反，客户有责任直接向州缴纳使用税。如果客户负责缴纳使用税，则该利率将留给买方使用，存储或消费产品的州。通常，使用税率与营业税率相同。

使用税通常仅适用于未收取营业税的州外购买。在大多数情况下，当您在没有营业税联系的另一个州出售应税商品时，使用税收适用。因为您没有联系，所以您不承担将购买的营业税汇给您的州。

Although some consumers are responsible for paying and reporting use tax, many do not. Because of this, the Supreme Court made updates to some sales and use tax laws in theSouth Dakota v. Wayfair案子。多亏了裁决，即使企业在该州没有实体业务，各州现在可以要求企业主对所有在线售出的产品收取营业税（又名经济联系）。

如果您的业务处于具有更新法律的州，则可能需要收取营业税。如果您的州遵循新的使用税规则，则消费者将不再负责支付使用税。与您的州联系以获取有关使用税规则的更多信息。

Here’s your use tax recap:

• What it is: Type of sales tax imposed on consumers who do not pay tax at the time of purchase
• How it works：通常，如果卖方在州外，则客户缴纳的应税购买税，而不必收取营业税
• 谁付款：通常，在另一个州的消费者/买家。但是，某些企业可能需要收取销售税来代替使用税
• 如何雷米T：负责支付使用税的消费者必须将其汇给州

Narrowing down the differences between use tax versus sales tax

PHEW，这是很多信息要吸收。以下是关于营业税与使用税的相似之处和差异的简要回顾：

销售和使用税：

• 是营业税类型
• 根据位置而变化
• Follow similar tax rate (e.g., 5% for either sales tax or use tax)
• 购买者或卖方必须汇出适当的税务机构

The following may vary depending on if you deal with use tax or sales tax:

• When the tax is paid (e.g., time of sale or later on)
• 谁必须支付并汇款（例如，客户或企业）
• 它的付款方式（例如，表格类型，电子付款等）

使用与营业税：示例

Ready to see use and sales tax in action? Let’s take a look at a couple of examples below.

营业税示例

如果你有销售税连结,你必须收集出售s tax (state, country, and/or city). Say your business has sales tax nexus in Ohio.在俄亥俄州，州销售税率为5.75％。您所处的地区没有任何额外的营业税。这意味着您必须收取5.75％的应税购买营业税。

使用税收示例

Say you run an online business in Wisconsin. You have nexus, or presence, in Ohio, Pennsylvania, and Minnesota. You sell to a customer in Florida, but don’t have nexus in that state. Because you don’t have nexus in Florida, you don’t need to collect sales tax from the customer. Instead, the customer is responsible for paying use tax to their state.

You sell to a customer in one of the states you do have nexus in, like Ohio. Because you have nexus in Ohio, you must collect sales tax from the customer. And because the customer is already paying sales tax on the purchase, they are not responsible for paying use tax.

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