What is sales tax? When do I need to file a tax return?

Sales tax is similar to China’s value-added tax. In fact, it is borne by the end-consumer and is collected and paid on behalf of the business that directly addresses the end-consumer. Therefore, sales-based businesses (such as e-commerce) are required to file sales tax returns on a quarterly basis at 0-10% of sales (varying by state). Note: The sales tax rate is based on the territory to which the sale is made, not the place of incorporation. If a customer sells outside the U.S., they do not need to file sales tax returns in the U.S.