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:


State	Effective Date of Uber Eats remittance	Marketplace Facilitator Legislation
Arkansas¹	7/15/2019	Arkansas Department of Finance and Administration
Arizona²	4/1/2020	Arizona Department of Revenue
Connecticut	10/1/2019	Connecticut Department of Revenue Services
Georgia	4/1/2020	Georgia Department of Revenue
DC	7/1/2019	DC Office of Tax and Revenue
Hawaii	1/1/2020	Hawaii Department of Taxation
Idaho	7/1/2019	Idaho State Tax Commission
Iowa	5/1/2019	Iowa Department of Revenue
Indiana	7/1/2019	Indiana Department of Revenue
Kentucky¹	7/1/2019	Kentucky Department of Revenue
Maine	10/1/2019	Maine Revenue Services
Maryland¹	1/1/2020	Comptroller of Maryland
Massachusetts²	4/1/2020	Massachusetts Department of Revenue
Michigan	3/2/2020	Michigan Department of Treasury
Nebraska¹	7/15/2019	Nebraska Department of Revenue
New Mexico	7/1/2019	New Mexico Taxation & Revenue
New York²	4/1/2020	New York Department of Taxation & Finance
Nevada	10/1/2019	Nevada Department of Taxation
North Carolina⁴	3/2/2020	North Carolina Department of Revenue
North Dakota	10/1/2019	North Dakota Department of Revenue
Ohio	5/1/2020	Ohio Department of Taxation
Oklahoma	11/1/2019	Oklahoma Tax Commission
Pennsylvania	7/1/2019	Pennsylvania Department of Revenue
Rhode Island	7/1/2019	State of Rhode Island Division of Taxation
South Carolina¹	7/15/2019	South Carolina Department of Revenue
South Dakota	6/22/2020	South Dakota Department of Revenue
Utah³	10/1/2019	Utah State Tax Commission
Vermont²	4/1/2020	Vermont Department of Taxes
Virginia¹	7/15/2019	Virginia Department of Taxation
Washington	7/1/2019	Washington State Department of Revenue
West Virginia	7/1/2019	West Virginia State Tax Department
Wisconsin	1/1/2020	Wisconsin Department of Revenue
Wyoming	7/1/2019	Wyoming Department of Revenue

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.

Additional FAQs

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?