【波士顿双语网2024年8月9日讯】从明天（8月10日）开始，麻州年度免税周末又回来了！在这2天，人们在麻州境内购物无需为低于$2500的商品支付6.25%的销售税。而不少暑假期间在波士顿地区探亲旅游的中国游客早已摩拳擦掌做好准备，在这个周末展开大采购。The sales tax holiday for 2024 will be held on August 10 and August 11. Most retail items of up to $2,500, purchased in Massachusetts for personal use on these two days, will be exempt from sales tax.
上图：麻州最大的Wrentham 奥特莱斯。
下面是麻州政府关于今年免税周末的官方问答。
您符合条件吗？
销售税假期仅适用于个人购买的符合条件的零售商品，用于个人用途。
哪些商品仍需纳税？
公司或其他企业的购买
个人用于商业用途的购买。
哪些零售商品不符合销售税假期豁免条件？
以下商品仍需纳税，不符合销售税假期豁免条件：
餐饮
机动车
摩托艇
电信服务
天然气
蒸汽
电力
烟草制品
大麻或大麻制品
酒精饮料，以及
任何单价超过 2,500 美元的商品。
互联网销售呢？这些销售符合销售税假期豁免条件吗？
是的。如果您通过互联网订购并支付符合条件的商品，则该商品符合销售税假期豁免条件：在销售税假期和东部夏令时间。即使商品在销售税假期周末之后交付，也无需为该购买缴纳销售税。
分期付款销售怎么样？
分期付款销售不符合销售税假期豁免条件。
租赁符合销售税假期条件吗？
如果您租赁符合销售税假期豁免条件的商品，则可以将销售税假期用于最长 30 天的租赁。 但是，必须在假期周末全额支付租金。 免税租赁不包括：机动车或摩托艇。
所有零售商都必须参加销售税假期吗？
是的。如果企业：通常在麻州或向麻州的购买者进行有形财产的应税销售，并且8月10日和11日营业，则所有企业都必须参加销售税假期。
限制
销售税假期豁免适用的零售价值是否有限制？
是的。销售税假期豁免仅限于符合条件的售价为2,500 美元或以下的商品销售。
如果我花费超过 2,500 美元购买一件商品会怎样？
如果您花费超过2,500美元购买一件商品，则该商品的全部金额都需缴纳销售税，而不仅仅是超过该门槛的金额。
如果我购买多件商品，每件售价为 2,500 美元或以下，但总价超过 2,500 美元会怎样？所有商品都符合销售税假期豁免条件吗？
如果每件商品的价格为 2,500 美元或以下，您可以随意组合任意数量的商品，免税，即使组合商品的价格超过 2,500 美元。
服装有免税吗？
是的。除非服装价格超过175美元，否则服装通常免征销售税。
对于价格超过 175 美元的商品，只有超过 175 美元的金额才需要纳税。在销售税假期，如果一件衣服的价格小于或等于 2,500 美元，则全额免税。在销售税假期，如果一件衣服的价格超过 2,500 美元，则前 175 美元免税，但其余部分则要征税。
一家企业宣传说，我在销售税假期周末之前购买的商品可以取消并在假期重新预订。我可以这样做并避免支付销售税吗？
不可以。如果您符合以下条件，则您不能取消之前的购买并在销售税假期周末重新预订购买以避免缴纳销售税：在销售税假期周末之前支付定金、预付款或以其他方式承诺支付符合条件的商品。
我是否必须将我在销售税假期周末购买的商品带回家才能获得销售税假期豁免？
不。如果您在销售税假期周末全额支付商品费用，则可以安排在销售税假期周末之后交付商品。
销售税假期之后
如果我在销售税假期结束后交换或退回商品，会发生什么情况？
即使在假期后进行交换，也无需缴税。您无需追溯缴税。
如果我发现在销售税假期期间购买的符合条件的商品被收取了销售税，我该怎么办？
如果您被错误地征税，您购买商品的商家有责任退还您支付的税款。要确定退款金额，您应该向商家提供：收据或其他购买证明。
如果我是零售商，在这个周末意外收取了销售税，会发生什么情况？
在销售税假期周末错误收取的任何销售税或使用税都必须汇给麻州税务局（DOR）。如果客户向您寻求退还错误收取的税款，您必须将税款退还给客户。如果您已将税款汇给 DOR，您可以提交修改后的申报表以收回退还给客户的金额。
如何在8月份申报表中报告免税销售额？
在8月份销售和使用税申报表的第2行“免税销售额”中，您将报告在指定的销售税假期两天内未征税商品的销售额。
MA Sales Tax Holiday Frequently Asked Questions
Do You Qualify?
The sales tax holiday applies only to eligible retail items bought for personal use by individuals.
What remains taxable?
Purchases by corporations or other businesses
Purchases by individuals for business use.
What retail items do not qualify for the sales tax holiday exemption?
The following items are still taxable and do not qualify for the sales tax holiday exemption:
Meals
Motor vehicles
Motorboats
Telecommunications services
Gas
Steam
Electricity
Tobacco products
Marijuana or marijuana products
Alcoholic beverages, and
Any single item whose price is more than $2,500.
What about internet sales? Do those sales qualify for the sales tax holiday exemption?
Yes. An item will qualify for the sales tax holiday exemption if you order and pay for an eligible item over the internet:
On the sales tax holiday and during Eastern Daylight Time. No sales tax is due on that purchase, even if delivery of the item occurs after the sales tax holiday weekend.
What about layaway sales?
Layaway sales do not qualify for the sales tax holiday exemption.
Do rentals qualify for the sales tax holiday?
If you rent an item that qualifies for the sales tax holiday exemption, you can use the sales tax holiday for rentals of up to 30 days. However, the rental must be paid for in full on the holiday weekend. Exempt rentals do not include: motor vehicles or motorboats.
Do all retailers have to participate in the sales tax holiday?
Yes. All businesses must take part in the sales tax holiday if the business:
Normally makes taxable sales of tangible property in Massachusetts or to purchasers in Massachusetts and Is open for business on August 10 and 11.
Limitations
Is there a limit to the retail value to which the sales tax holiday exemption applies?
Yes. The sales tax holiday exemption is limited to eligible sales of items costing $2,500 or less.
What if I spend more than $2,500 on an item?
If you spend more than $2,500 on an item, the entire amount paid for the item is subject to sales tax, not just the amount that exceeds that threshold.
What if I purchase multiple items that each cost $2,500 or less, but the total price is more than $2,500? Are all items eligible for the sales tax holiday exemption?
If the price of each individual item is $2,500 or less, you can combine as many items as you want, tax-free, even if the combined items cost more than $2,500.
Is there an exemption on clothing?
Yes. An item of clothing is generally exempt from the sales tax unless the item costs more than $175. For items that cost more than $175, only the amount over $175 is subject to tax.
On the sales tax holiday, if the price of an item of clothing is less than or equal to $2,500, the entire amount is not subject to tax. On the sales tax holiday, if the price of an item of clothing is more than $2,500, the first $175 is not subject to tax but the rest would be.
A business has advertised that a purchase I made prior to the sales tax holiday weekend can be canceled and re-booked on the holiday. Can I do that and avoid paying sales tax?
No. You can’t cancel your prior purchase and re-book the purchase on the sales tax holiday weekend to avoid the sales tax if you:
Put down a deposit on, Prepaid for or Otherwise promised to pay for an eligible item prior to the sales tax holiday weekend.
Do I have to take home an item I purchase on the sales tax holiday weekend for that purchase to qualify for the sales tax holiday exemption?
No. If you pay for the item in full on the sales tax holiday weekend, you can arrange for delivery of the item after the sales tax holiday weekend.
After the Sales Tax Holiday
What happens if I exchange or return an item once the sales tax holiday has ended?
No tax is due even if the exchange is made after the holiday. You will not be subject to the tax retroactively.
What do I do if I find that I was charged sales tax on an eligible item purchased during the sales tax holiday?
If you were charged tax in error, the business that you bought your item from is responsible for giving you a refund of the tax you paid.
To determine the amount of your refund, you should provide the business with your:Receipt orOther proof of purchase.
What happens if I am a retailer that accidentally collects sales tax this weekend?
Any sales or use tax erroneously collected on the sales tax holiday weekend must be remitted to DOR.
If a customer seeks a refund of tax collected in error from you, you must refund the tax to the customer. If you have already remitted the tax to DOR, you may file an amended return to recover amounts refunded to customers.
How do I report exempt sales on my August return?
On Line 2 “Exempt Sales” of the August Sales and Use Tax Return, you will report the sales amount of the items not charged tax during the two days designated for the Sales Tax Holiday.