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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

Best Buy Marketplace Opens to International Sellers in 2026: Sell Directly or Through a U.S. Company?

Best Buy's U.S. marketplace required a U.S. physical presence when it launched in August 2025 and began adding international sellers in fiscal Q3 2026. International sellers give a W-8, act as importer of record and ship from U.S. warehouses; a U.S. company gives a W-9 and files Form 1120 with Form 5472. The two routes differ on U.S. income tax, permanent establishment and intercompany pricing.

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Small business & company tax · Nov 9, 2026

Bookkeeping for Best Buy Marketplace Sellers: Weekly Settlements, Commission on Shipping, Store-Return Freight, Reserves and 1099-K

Best Buy Marketplace invoices weekly and pays 14 days later, net. Book revenue gross, then record commission (including the shipping portion), the $29.99 platform fee, ads, return label freight, chargebacks and reserves separately; sales tax and recycling fees Best Buy collects aren't revenue; reconcile to the 1099-K at year end.

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Small business & company tax · Nov 9, 2026

Selling Consumer Electronics in the U.S.: California E-Waste and Battery Fees, EPR and Lithium Rules Beyond Sales Tax

Electronics carry state recycling fees and registrations on top of sales tax. California's e-waste fee is $4, $5 or $6 by screen size, and from 2026 its battery-embedded fee is 1.5% of price up to $15 per item; brand owners face EPR registrations in many states. Marketplaces may collect some fees; on your own site they're yours. Lithium batteries also need UN38.3 testing.

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