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All topics315 YCL news, community & stories7 Tax law & IRS updates45 Individual & family tax49 Small business & company tax82 Foreign assets & reporting15 Going global: US companies68 Immigration & residency tax22 IRS notices & penalties27

Going global: US companies · Nov 9, 2026

Alibaba.com vs AliExpress: Selling Wholesale to U.S. Businesses or Retail to U.S. Consumers, and Who Is Importer, Who Collects Sales Tax, and When You Need a U.S. Company

Alibaba.com is B2B wholesale: a Chinese factory sells to U.S. business buyers, who usually import the goods themselves. AliExpress is B2C retail to U.S. consumers. Trade terms (FOB, EXW, DDP) decide who is importer and pays duty; the platforms collect sales tax on U.S. orders under marketplace facilitator laws, and resellers can claim exemption. A factory exporting FOB through Alibaba.com generally needs no U.S. company.

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Going global: US companies · Nov 9, 2026

AliExpress Overseas Managed: With Inventory in a U.S. Warehouse, Does the Chinese Company Owe U.S. Tax? Form 1120-F, the Treaty and a U.S. Subsidiary

Under AliExpress's overseas managed model, the platform prices and runs the listing, but goods sit in a U.S. warehouse and the seller ships them, so the inventory is generally the seller's until sale. A Chinese company that imports and sells from U.S. stock likely has effectively connected income, looks to the U.S.–China treaty and files Form 1120-F with Form 8833; state taxes don't follow the treaty. Many sellers use a U.S. subsidiary instead.

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Small business & company tax · Nov 9, 2026

AliExpressLocal for U.S. Sellers: Direct or Marketplace, What to Ask Before the Free Trial Ends, and How to Set Up Your Entity and Taxes

AliExpressLocal is AliExpress's program for U.S.-based businesses: Direct launched on 2024-10-30 and the self-serve Marketplace model was added on 2025-03-17, both with a three-month free trial and no published post-trial fees. U.S. sellers contract with AliExpress International (United States) Corporation. Choose the entity, align your EIN and W-9, and get fees, payouts and the 1099-K issuer in writing before the trial ends.

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