Iimali zokuThengisa ziTyhulwa njani
Iirhafu zentengiso zinqunywe ngamazwe kunye nendawo kulawo mazwe. Iintetho ezintlanu azikho irhafu yokuthengisa: i-Alaska, iDelaware, i-Montana, i-New Hampshire kunye ne-Oregon; I-Alaska neMontana zivumela ukuba indawo zenze iirhafu zentengiso.
Urhulumente ngamnye ubeka iirhafu kunye nemithetho yerhafu yokuthengisa.
Umthetho osemgangathweni wamanje ubeka umgangatho wokuqokelela irhafu yentengiso kusekelwe kwisigqibo sika-1992 Quill. Kule sigqibo, iNkundla Ephakamileyo yamisela ukuba umrhweba akadingeki ukuba aqoke irhafu yokuthengisa ngaphandle kokuba umrhwebi "abekhona ngokoqobo" kuloo meko.
Ubu bukho bentela bubizwa ngokuba yi- nexus yerhafu ; Ukuba ne-tax deduction kwilizwe kuthetha ukuba kufuneka uqokelele irhafu yokuthengisa kuloo rhulumente. Urhulumente ngamnye ubeka iimeko zokumisela i-nexus yerhafu kuloo rhulumente.
Intlawulo yokuThengisa ukuThengiswa koSimo esifanayo
Ukuba indawo yoshishino lakho (i-tax nexus yakho) kunye nabathengi bakho basesimweni esifanayo, kufuneka uqokelele irhafu yokuthengisa kuyo nayiphi na into ethengwe ngabo bathengi. Iirhafu zentengiso zingasetwa ngokusekelwe kwendawo yokuthengisa okanye yomthengi. Ezi zibizwa ngokuba yi-origin based based or destination-based tax tax.
I-Intengiso yokuThengiswa kweNtengiso isetyenziswe njani
Ukuba uthengisa iimveliso kwi-Intanethi, unakho okanye ungenayo ukuqokelela irhafu yokuthengisa kubathengi abayalela kwiwebhusayithi yakho.
Kule minyaka embalwa edlulileyo, amazwe amaninzi abuye ajoyina imigangatho yale miyalelo edlulayo efuna ukuba ishishini libe nexusti yerhafu. Ezi zizame zizama ukwandisa ingcamango yerhafu ye-taxon ukuqokelela imali engaphezulu yentlawulo kwilizwe labo.
Amazwe abeke imithetho ngokusebenzisa iinkcazo ezahlukeneyo zerhafu yexhafu, kuquka:
- I-affiliate nexus, evumela ukuba urhulumente aqokelele irhafu ukuba umntu onxulumene naye usekho kummandla
- Cofa-ngokusebenzisa i-nexus, eyona jikelele, evumela ukuthengiswa ngokuchofoza kwisayithi ekufuneka ihlawulwe
- Ubuxhakaxhaka bezoqoqosho, apho ilizwe libeka ubuncinci bezinga lokuthengisa kumthengisi we-intanethi, emva koko umthengisi kufuneka akhuphe irhafu yentengiso.
Imithetho yentlawulo yokurhweba karhulumente ishintsha rhoqo kwaye inzima.
I-Tax Foundation ithi:
... abaninzi baye bamisela umthetho owandisa i-nexus ngaphaya kwe- Quill , kuquka ne-New York-inkcazo-ngokusebenzisa i-nexus, ingxelo ye-Colorado kunye nesaziso kunye ne-Massachusetts style style cookie.
Ekuqaleni, abathengisi be-intanethi njengama-Amazon benqaba imizamo yokuseka i-nexus kubadayisi be-intanethi. Kodwa ngoku i-Amazon inezikhungo ezizalisekileyo kwiindawo ezininzi, i-Amazon inxulumene nokuthengiswa kwenye indawo kulezi ziko ezizalisekileyo zineentlawulo zerhafu kwilizwe kwaye kufuneka zihlawulise irhafu yentengiso kwimeko.
Ngo-Epreli ngo-2018, iNkundla ePhakamileyo iyava ityala le-South Dakota v. Wayfair, ngesigqibo seNkundla sokuza ngo-Juni 2018.