Effective Date: October 15, 2026 Version: 1.0 Applies to: All Sellers who offer products or services through the Platform.
Article 1: Introduction and Scope
1.1 This document states the Seller's tax identity duties, the treatment of a name or number mismatch, Form 1099-K reporting, marketplace facilitator transaction tax, and recordkeeping. This document implements the Selling Terms of Service for tax identity. Tax treatment of a transaction is also governed by the Marketplace Facilitator Tax Policy and the Tax Information Reporting Policy (Tax Information Reporting (Form 1099-K)).
1.2 Applicable tax law controls over this document where the two conflict. This document states compliance duties; this document is not tax advice and does not advise the Seller on the Seller's own tax position.
1.3 If a provision of this document conflicts with the Terms of Use, this document controls for the subject it governs, subject to Clause 1.2.
Article 2: Definitions
2.1 The definitions in the Terms of Use and the Selling Terms of Service are incorporated into this document. The following additional definitions apply (a) Tax Identity: the pair consisting of a taxpayer identification number and the legal name as it appears on the tax return for that number: a Social Security number or individual taxpayer identification number for an individual, or an employer identification number for an entity, collected on Form W-9 for a United States person or the applicable Form W-8 for a non-United States person.
(b) Mismatch: a failure of the Tax Identity to match Internal Revenue Service records, in number, in name, or in both.
Article 3: Tax Identity the Seller Shall Provide
3.1 Every Seller shall provide a valid Tax Identity before the first disbursement.
3.2 Collection occurs during onboarding: business type; tax identifier type; the tax identifier; and the legal name exactly as it appears on the tax return. The full identifier is transmitted securely and stored in encrypted form and is not displayed publicly. The seller record carries only the last four characters of the identifier, and the full identifier shall not appear in a readable record, a record entry, or a Seller Center display.
3.3 The Tax Identity shall match Internal Revenue Service records. A Mismatch suspends disbursements: not listings: until the identity is corrected and verified. The Seller may continue to sell while a Mismatch is open and shall not receive a disbursement until the Mismatch closes.
3.4 Where a valid Tax Identity is not on file and applicable law requires withholding, backup withholding applies at the rate prescribed by the Internal Revenue Service. Amounts withheld are remitted as required by law and reported to the Seller. Backup withholding is a compliance consequence of a missing valid Tax Identity.
3.5 The Seller shall update the Tax Identity within 10 business days after a change in legal entity, tax classification, or legal name, in accordance with the Business Verification Policy. A change in Tax Identity triggers re-verification of the changed facts under that policy; the Company does not substitute a new number without verification of the new identity.
Article 4: Mismatch Procedure
4.1 Common Mismatch causes are: transposition of digits in the number; name difference between the application and the tax record, including punctuation, conjunction, and entity designator differences, because matching is on exact name control; and a stale identity, including a number for a dissolved entity or a failure to update after conversion from sole proprietorship to a limited liability company.
4.2 Procedure: (a) first Mismatch: the Company shall notify the Seller, disbursements are held, and the Seller shall correct the Tax Identity; no finding is recorded for a first Mismatch corrected promptly; (b) second Mismatch: the Company shall notify the Seller, disbursements are held, the cure period stated in the notice applies, and the trust and safety function is notified; and (c) third Mismatch: the matter is a tax violation under the Seller Enforcement Policy. A tax violation under this Clause may be cured by a verified Tax Identity; the finding remains on the record after cure.
Article 5: Form 1099-K Reporting
5.1 The Company's payment processor, as the payment settlement entity for Seller payment accounts, generates and files Form 1099-K for an eligible Seller and delivers the form by the Internal Revenue Service deadline. The Company does not issue Form 1099-K directly.
5.2 Eligibility follows the Internal Revenue Code and Internal Revenue Service regulations in effect for the tax year, including the gross-payments threshold and any transaction count in effect for that year. This document does not fix a threshold figure, because the threshold is set by law and regulation for each tax year. The Company shall publish the current threshold in Seller Center for each tax year.
5.3 Form 1099-K reports gross payment volume: the total that moved through the Seller's payment account. The form does not subtract refunds, Company fees, cost of goods, shipping paid by the Seller, or any other expense. Deduction of expenses occurs on the Seller's own tax return.
5.4 The Seller is responsible for reporting all marketplace income on the Seller's own tax returns whether or not a Form 1099-K is issued for the Seller.
5.5 Delivery occurs through the payment account's tax document facility by the Internal Revenue Service deadline for the year, generally January 31 of the following year, subject to the deadline as set by the Internal Revenue Service. A Seller unable to access a form shall contact support@aapawz.com for assistance in reaching the processor's delivery; the Company does not re-issue a form the processor issued.
Article 6: Marketplace Facilitator Transaction Tax
6.1 Where the Buyer's state law requires marketplace facilitator collection, the Company: not the Seller: collects and remits transaction tax on a Platform Order through checkout, in accordance with the Marketplace Facilitator Tax Policy. Transaction tax collected at checkout is not the Seller's funds.
6.2 The Seller shall not collect transaction tax separately on a Platform Order. The price the Seller sets is the pre-tax price; addition of tax by the Seller to the item price or by another charge is a violation of this document.
6.3 The Seller remains responsible for tax on off-Platform sales, for income tax on marketplace earnings, and for transaction tax obligations arising from the Seller's own physical presence or activity apart from Platform sales, to the extent applicable law imposes those obligations on the Seller.
6.4 A tax-exempt Buyer presents exemption documentation through the Company's exemption process. The Seller shall honor an exemption the Company applies and shall not override that exemption.
Article 7: Recordkeeping
7.1 The Seller shall maintain complete and accurate records of inventory acquisition, sales, refunds, and expenses for at least 7 years, and shall produce those records on request for tax verification or audit.
7.2 Tax documents supplied to the Company: including Forms W-9 and W-8 and exemption certificates: are retained in accordance with the Privacy Policy and applicable law. Retention of a processor-issued tax form is satisfied through the processor's tax document facility and the Company's own records.
7.3 On a request from a tax authority to the Seller, the Company shall provide transaction records the Company holds. The Company does not reconstruct the Seller's cost of goods, and Platform transaction data is not a substitute for the Seller's own books.
Article 8: Liability
8.1 Exclusion of certain damages. To the fullest extent permitted by law, neither party is liable to the other for indirect, incidental, special, punitive, or consequential damages, or for lost profits, lost revenue, or loss of goodwill, arising out of or relating to this document, even if the party has been advised of the possibility of those damages.
8.2 Cap. To the fullest extent permitted by law, the Company's total liability arising out of or relating to this document shall not exceed the greater of (a) the amounts the Seller paid to the Company under this document in the twelve months before the event giving rise to the claim, or (b) one hundred dollars ($100).
8.3 Carve-outs. This Article does not limit (a) a party's indemnification obligations under this document; (b) liability for fraud or willful misconduct; (c) amounts the Seller owes for Orders, fees, chargebacks, or refunds under this document; or (d) liability that cannot be limited under applicable law.
8.4 Essential purpose. The parties agree that this Article allocates risk between them, that it is an essential part of the basis of their bargain, and that it applies even if a limited remedy fails of its essential purpose.
Article 9: Indemnification
9.1 Duty. The Seller shall indemnify, defend, and hold harmless the Company and its members, managers, employees, and agents from and against every claim, demand, action, loss, liability, judgment, settlement, cost, and expense (including reasonable attorneys' fees) arising out of or relating to: (a) the Seller's breach of this document; (b) the Seller's Products, Services, listings, or User Content, including product liability claims; (c) infringement or alleged infringement of intellectual property or other rights by the Seller's Products, listings, or User Content; (d) a product recall of the Seller's Products, including recall costs; (e) the Seller's violation of any law or of the rights of any person; and (f) taxes for which the Seller is responsible under this document.
9.2 Procedure. The Company shall give prompt written notice of a claim under this Article. The Seller shall control the defense with counsel reasonably acceptable to the Company. The Company may participate in the defense at its own expense. The Seller shall not settle a claim in a manner that imposes any obligation or restriction on the Company, or that does not release the Company fully, without the Company's prior written consent.
9.3 Survival. This Article survives the termination of this document.
Article 10: Enforcement and Appeals
10.1 Investigation. The Company may investigate any suspected violation of this document. The Seller shall cooperate with an investigation and shall produce the records this document requires the Seller to keep.
10.2 Notice. If the Company determines that the Seller has violated this document, the Company shall give written notice stating the provision violated and the facts relied on, except where notice would compromise an investigation of fraud, a safety risk, or a legal obligation.
10.3 Opportunity to cure. Where a violation is capable of cure, the Seller has ten (10) business days from notice to cure it and to confirm the cure in writing. No cure period applies to fraud, counterfeiting, a risk to the safety of a person or an animal, unlawful conduct, or a violation that by its nature cannot be cured.
10.4 Measures. If a violation is established and is not cured within the period allowed, the Company may, proportionate to the violation: (a) issue a written warning; (b) remove or suppress a listing or content; (c) cancel an Order or a booking; (d) suspend the Account or a program participation, in whole or in part; (e) terminate the Selling Terms of Service and the Account; and (f) exercise any other right or remedy available under this document or at law. The Company may hold disbursements to the Seller while an investigation under this Article is pending, and shall release amounts not required to satisfy the Seller's obligations when the investigation closes.
10.5 Appeal. The Seller may appeal a measure under this Article by written notice to legal@aapawz.com within thirty (30) days of the measure, stating the grounds and attaching the records relied on. The appeal is decided by a person who did not make the original decision. The Company's decision on appeal is final. A measure remains in effect during an appeal unless the Company directs otherwise in writing.
10.6 No waiver by delay. The Company's delay in acting on a violation is not a waiver of the violation or of any later violation of the same kind.
Article 11: Term and Termination
11.1 Term. This document takes effect when the Seller is accepted to sell through the Platform and continues until terminated under this Article.
11.2 Termination by the Company. The Company may terminate this document and the Account on thirty (30) days' written notice for any reason, and immediately on written notice if the Seller materially breaches this document, engages in fraud, or becomes ineligible to participate.
11.3 Termination by the Seller. The Seller may terminate this document on thirty (30) days' written notice to support@aapawz.com, provided the Seller has no Order, booking, or investigation outstanding.
11.4 Effect of termination. On termination: (a) the rights granted under this document end; (b) obligations that arose before termination: including payment, refund, chargeback, record-keeping, and indemnification obligations, and tax recordkeeping for sales before termination: survive until satisfied; and (c) the Company shall disburse amounts owed, less amounts the Company may set off under the Selling Terms of Service, within thirty (30) days, except amounts held in connection with an open investigation or dispute.
11.5 Survival. The Definitions, Liability, Indemnification, Enforcement and Appeals (for measures taken before termination), Dispute Resolution, and General Provisions Articles survive termination.
Article 12: Dispute Resolution
12.1 Any dispute arising out of or relating to this document, or to the relationship it governs, is governed by the Dispute Resolution Policy, which is incorporated into this document by reference.
Article 13: General Provisions
13.1 Amendments. The Company may amend this document by posting the amended document in the Document Center and giving notice to the Seller at the email address in the Account. An amendment that materially increases the Seller's fees or obligations takes effect thirty (30) days after notice; other amendments take effect on posting. Continued use of the Platform after the effective date of an amendment is acceptance of it. If the Seller does not accept an amendment, the Seller's remedy is to terminate under Article 11 before the amendment takes effect.
13.2 Notices. Legal notices under this document shall be sent to legal@aapawz.com. Operational notices and all other communications shall be sent to support@aapawz.com. A notice to the Company is effective when the Company acknowledges receipt or, for email, one business day after sending, whichever is earlier. Notices to the Seller are effective when sent to the email address in the Account or posted to the Account's notice facility in the portal, whichever occurs first. The Seller shall keep the email address in the Account current. DMCA notices are given as provided in the DMCA and Copyright Policy, to the designated agent at legal@aapawz.com.
13.3 Governing law. This document is governed by the laws of the State of Tennessee, without regard to its conflict-of-laws rules. Subject to the Dispute Resolution Policy, any proceeding arising out of this document shall be brought in the state or federal courts located in Shelby County, Tennessee, and the parties consent to personal jurisdiction there.
13.4 Severability. If any provision of this document is held unenforceable, the provision shall be enforced to the fullest extent permitted, and the remaining provisions continue in full effect.
13.5 Entire agreement. This document, together with the documents it incorporates by reference, is the entire agreement between the Company and the Seller for the subject it governs and supersedes every prior or contemporaneous statement, communication, or agreement on that subject, whether written or oral.
13.6 Assignment. The Seller shall not assign this document or any right or obligation under it without the Company's prior written consent, and an assignment without consent is void. The Company may assign this document to an affiliate or in connection with a sale of all or part of its business, on notice to the Seller.
13.7 Waiver. A waiver of any provision of this document is effective only in writing and only for the instance stated. No waiver is a waiver of any other provision or instance.
13.8 Interpretation. Headings are for convenience only. "Including" means "including without limitation." This document shall not be construed against a party as its drafter. The English-language text controls over any translation.
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