Marketplace Facilitator

Frequently Asked Questions

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
Arkansas* 7/15/2019 Arkansas Department of Finance and Administration
Connecticut 10/1/2019 Connecticut Department of Revenue Services
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
Kentucky* 7/1/2019 Kentucky Department of Revenue
Maine 10/1/2019 Maine Revenue Services
Maryland 1/1/2020 Comptroller of Maryland
Nebraska* 7/15/2019 Nebraska Department of Revenue
New Mexico 7/1/2019 New Mexico Taxation & Revenue
Nevada 10/1/2019 Nevada Department of Taxation
North Dakota 10/1/2019 North Dakota Department of Revenue
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 Carolina* 7/15/2019 South Carolina Department of Revenue
Texas** Not Applicable (See Note) Texas Department of Revenue
Utah 10/1/2019 Utah State Tax Commission
Virginia* 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

*All 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

** Per guidance received from the state of Texas, Uber Eats is not required to collect and remit tax directly to Texas tax authorities. Any tax set by the restaurant and collected by Uber Eats will be remitted back to the restaurant.

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?
    The sales tax Uber Eats collects and remits to the applicable tax authority is labeled “Marketplace Facilitator Tax”.

  • How are locally administered taxes treated?
    Uber Eats is remitting certain locally administered taxes, such as food and beverage, meals, and hospitality tax back to Restaurants. Uber Eats is not responsible for reporting and remitting taxes to local authorities that have been remitted back to Restaurants.

  • Who is responsible for setting tax rates?
    In marketplace facilitator states, Uber Eats is responsible for setting applicable sales tax rates.

  • How am I supposed to report my taxes?
    Uber Eats is unable to provide technical, tax or legal advice to our restaurant partners on any matters. Should you need assistance with these matters, we recommend contacting the appropriate taxing authority or seeking a professional service provider.