Tax PolicyUpdated 7 days ago
Important: Information on this policy page does not constitute tax, legal, or other professional advice and must not be used as such. You should consult your professional advisers if you have questions.
Responsibility for Taxes
You are responsible for identifying your Tax obligations in addition to the calculation, remittance, and reporting of all Taxes within your obligation.
In some circumstances, Amplife® may, consistent with the applicable law, calculate, collect, and remit (as Amplife®) applicable national, state, or local sales and use taxes, goods and services taxes (GST), or value-added taxes (VAT) (collectively "Taxes") on orders where the transaction is completed on Amplife® ("Standard Listings"), destined to specific locations ("Marketplace Facilitator Tax").
Vendors remain responsible for any ongoing remittance and/or reporting requirements they may have in connection with Marketplace Facilitator Tax. Amplife® does not report or remit Taxes to any government on behalf of any vendor.
Except as otherwise provided in Section 10 of the Amplife® Vendor Participation Agreement ("Agreement"), you agree that Amplife® is not obligated to determine your Tax obligation, whether Taxes apply, and Amplife® will not be responsible for calculating, collecting, reporting, or remitting any vendor obligated Taxes arising from any transaction. However, if a taxing authority requires us to pay any of your Taxes, you will promptly reimburse us for the amount paid, and we may collect that amount using any of the methods described in Section 2.2 of the Agreement.
Taxes and Sales Proceeds
The Agreement and the Sell with Amplife® Service Terms ("Service Terms") define "Sales Proceeds" and "Purchase Price" to include taxes and customs duties only to the extent this Tax Policy specifies. For those definitions:
Taxes are included in Sales Proceeds and the Purchase Price only where Amplife® collects them from the buyer as Marketplace Facilitator Tax; those amounts are then deducted from your remittance when Amplife® remits them to the appropriate government authority, as described below and in Section 5 of the Service Terms.
Import duties, customs fees, and carrier brokerage or disbursement fees ("Customs Fees") are not part of Sales Proceeds or the Purchase Price. See "Shipping Listings Internationally" below.
Marketplace Facilitator Tax
Marketplace Facilitator Tax Collection applies to all Standard Listings, from all vendors, when an order is shipping to a jurisdiction (country, state, county, city, district) where Marketplace Facilitator laws have been enacted. All vendors must agree to automatic Marketplace Facilitator Tax Collection, irrespective of their location, listing or order origin, or the volume or quantity of sales made by the vendor.
The buyer pays the Taxes collected by Amplife® on the listing sold. The collected amounts are reflected on your order details and order reporting with a deduction, equal to the amount of obligation of Amplife® to remit to the appropriate government authority.
Amplife® remits the collected amounts to the appropriate government authority as Amplife®, based on applicable law. If the Tax amount deducted by Amplife® is less than the amount collected from the buyer, the difference remains the vendor's responsibility to remit to the appropriate government authority. Amplife® does not report or remit Taxes on behalf of any vendor to government authorities.
Tax Forms and Reporting (W-9, W-8, 1099-K)
As part of registration, and annually thereafter under the INFORM Consumers Act certification described in Section 1 of the Agreement, you must provide, certify, and keep current the tax and identity information we request:
U.S. vendors must provide a completed IRS Form W-9.
Non-U.S. vendors must provide the appropriate IRS Form W-8 (for example, Form W-8BEN or W-8BEN-E) certifying their non-U.S. status and any applicable treaty claims.
Where required by law, Amplife® or its payment processor will file and provide you an IRS Form 1099-K reporting the gross amount of your reportable payment transactions. The 1099-K reports unadjusted gross amounts and does not subtract fees, refunds, chargebacks, Marketplace Facilitator Tax, or other adjustments, so it may not match your payouts. You are responsible for reconciling reported amounts with your own records.
If you do not provide or annually certify the requested information, we will suspend your account as required by law, as described in Section 1 of the Agreement. Missing or invalid tax forms may also require backup withholding or delay remittances where the law requires.
Taxes on Fees and Payments
Any and all fees payable by you pursuant to the Agreement are exclusive of all Taxes, and you will pay any Taxes that are imposed and payable on such amounts. All payments made by you to Amplife® under the Agreement will be made free and clear of any deduction or withholding, as may be required by law. If any such deduction or withholding is required on any payment, you will pay such additional amounts, as are necessary so that the net amount received by Amplife® is equal to the amount then due and payable under the Agreement.
Shipping Listings Internationally
When fulfilling listings from a country outside the order origin country (elected country), you are the importer of goods to the elected country and responsible for the payment of all import duties, Taxes, and customs fees (collectively "Customs Fees"). If you fulfill listings to an address outside your elected country, generally, you are considered the exporter and the buyer is considered the importer: international orders ship delivered duty unpaid (DDU), the vendor is responsible for export Customs Fees (if any), and the buyer is responsible for any import Customs Fees related to their purchase, which are collected from the buyer by the carrier or customs authority. Customs Fees paid by any party (if any) are in addition to, and not part of, the Sales Proceeds collected by Amplife®. For more additional information about shipping listings internationally, check out the International Vendor Policy.
This policy is a Program Policy under the Agreement. If anything in this policy conflicts with the Agreement or the applicable Service Terms, the Agreement and Service Terms control.
Prior versions are available in our version history.