Marketplace Facilitator FAQ
What is a Marketplace Facilitator?
Generally, a “marketplace facilitator” is defined as a marketplace that contracts with third-party sellers to promote the sale of certain tangible property, digital goods, and services through the marketplace. As a result, Uber Eats may be classified as a marketplace facilitator for third-party sales facilitated through the Uber Eats platform and Uber mobile apps.
Some marketplace facilitator laws may shift the sales tax collection and remittance obligations from a third party seller like Restaurant Partners, to the marketplace facilitator. If Uber Eats is classified as a marketplace facilitator, Uber Eats is responsible for calculating, collecting, and remitting tax on all Restaurant Partner transactions made through the Uber Eats platform in states where marketplace facilitator and/or marketplace collection legislation is enacted.
Where is Uber Eats remitting taxes?
Uber Eats is registered to collect and remit state-administered sales tax on orders made through the platform in the following states:
¹All other taxes or similar fees collected on transactions which Uber Eats is not obligated to collect, report, and remit (including but not limited to local meals & beverage taxes, and bag fees) will be passed back to Restaurants.
²Uber Eats is only considered a marketplace facilitator for delivery of grocery and convenience products in these jurisdictions.
³Uber Eats was considered a marketplace facilitator for delivery of restaurant food from 10/1/2019 through 6/30/2020. Beginning on 7/1/2020, Uber Eats is only considered a marketplace facilitator for delivery of grocery and convenience products in these jurisdictions.
⁴From 3/2/2020 through 7/31/2020, Uber Eats was not obligated to collect all other taxes or similar fees collected on transactions (including but not limited to local meals & beverage taxes, and bag fees). Therefore these taxes and fees were passed back to Restaurants during this period. Beginning on 8/1/2020, Uber Eats will begin reporting and remitting these other taxes and fees, including those listed prior.
This list will be updated as Uber Eats obligations change in response to new legislation. You may be notified if changes affect your restaurant.
- Where can I see the sales taxes that Uber Eats remitted?
- How are locally administered taxes treated?
- Who is responsible for setting taxes rates?
- How am I supposed to report my taxes?