Sales Taxes for Food Takeout and Third-Party Delivery Services: Key Issues for Registration, Reporting, Compliance
Note: CLE credit is not offered on this program
Recording of a 110-minute CPE webinar with Q&A
This course will provide tax professionals guidance on sales tax issues for food takeout and third-party delivery services. The panel will discuss sales tax collection laws and their application to restaurants who use third-party delivery service providers such as GrubHub, Uber Eats, and DoorDash. The panel will also discuss key issues in collecting and remitting sales tax as a marketplace facilitator, the taxability of what the restaurant is selling, and methods to maintain compliance.
- Sales tax concepts applicable to food delivery and takeout
- Problematic scenarios and issues to anticipate
- Compliance; collection, remittance, and documentation
- Ongoing compliance demands
- States that pose particular issues
The panel will discuss these and other key issues:
- Is a food delivery service actually a marketplace facilitator?
- How can you determine if the sale of delivered food is subject to sales tax?
- What are the larger states' particular rules on food takeout or delivery and sales tax?
- What other considerations exist for sales through a delivery service?
Jeffrey M. Cook
Mr. Cook provides thought leadership for the SALT practice by authoring internal and external publications; tracking... | Read More
Mr. Cook provides thought leadership for the SALT practice by authoring internal and external publications; tracking legislative, administrative, and case law developments; designing curriculum and instructing KPMG professionals at firm trainings; and updating the SALT practice’s various resources and tools. He also continues to assist clients across the country with their issues involving sales/use tax and other transaction taxes.Close
Manager, State and Local Tax
Ms. Tannenbaum has over 5 years of experience advising multinational clients on indirect tax matters with a primary... | Read More
Ms. Tannenbaum has over 5 years of experience advising multinational clients on indirect tax matters with a primary concentration on sales and use tax. She has been actively assisting clients on their various economic nexus and marketplace facilitator concerns since the Wayfair decision. Additionally, Ms. Tannenbaum has experience assisting clients with tax planning, remediation and diligence.Close