Journal entries

Hi there, 

I am entering my Etsy transactions into Month end journals on QB. Since July 2022, Etsy made changes to their tax collection that we now have to calculate ourselves depending on buyer's location. Now I have to separately show in the journal a US tax that is not collected by me but is retained by Etsy. How do I show this on the journal since this amount is not deposited into my account. I am calculating my GST/HST year end filing and I need to remove the US taxes from the total amount I have collected. Is this considered an Expense? Please and thanks