Between the parties, you are responsible for collecting, reporting, and paying all of your taxes, unless (i) Amazon has automatically calculated, collected, or transferred taxes on your behalf, in accordance with applicable law; or (ii) Amazon expressly agrees to receive on your behalf taxes or other transaction-based fees in connection with tax calculation services provided by Amazon and used by you. They agree with the tax guidelines and will abide by them. All fees and payments you pay to Amazon under this Agreement or the applicable Terms of Service are exclusive for all applicable taxes, deductions, or withholdings (including, but not not, cross-border withholdings), and you are responsible for paying Amazon all of your taxes levied on such fees and any deductions or withholdings necessary to make a payment. F.10.2. Shipping and gift wrapping. For all Amazon Fulfilment Units, we determine the amounts charged to the customer for shipping and gift wrapping services for units we fill through the Amazon Shipping with Shipping program. Between you and us, these fees are your tax fees for the customer and we will report them to you. We charge you (and you pay us) a fee equal to the amount of these fees to the customer. You acknowledge and agree that you are responsible for taking into account the applicable VAT on shipping and gift wrapping costs for the customer.
When it comes to U.S. accounts, if a seller opens their account, register as an “Amazon Professional Seller” and click on the process, you agree to what`s called an “agreement.” The “contract” is the BSA. Every U.S. seller has agreed to be bound by their rules. .