According to Local Tax Bureau, Taichung City Government, online sellers applying for business registration with their residence, where actual transactions are conducted over an online auction platform, and if the house is not used as an office, storage or other businesses, they will be entitled to pay their house tax at residential purpose rates.

The bureau further elaborated that only if the online seller registers his/her business as online business at the National Taxation Bureau, and that no brick and mortar store is in existence, will he/she be able to pay house tax at residential purpose rates. However, if parts of the registered business venue are used as an office, storage for related goods sold online, the area is not used as a residence and the actual surface area used will be levied house tax at residential and business purpose rates in accordance with the House Tax Act. However, the area used for business purpose may not be less than 1/6 of the total area.

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