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:

Where is Uber Eats remitting taxes?
State	Effective date of Uber Eats remittance	Marketplace facilitator legislation
Alabama	10/1/2021	Alabama Department of Revenue
Arizona²	4/1/2020 - Non-Restaurants Only²	Arizona Department of Revenue
Arkansas¹	7/15/2019	Arkansas Department of Finance and Administration
California³	4/1/2021	California Department of Tax and Fee Administration
Colorado	4/1/2021	Colorado Department of Revenue
Connecticut	10/1/2019	Connecticut Department of Revenue Services
Florida¹	10/1/2023	Florida Department of Revenue
Georgia	4/1/2020	Georgia Department of Revenue
Hawaii	1/1/2020	Hawaii Department of Taxation
Idaho	7/1/2019	Idaho State Tax Commission
Illinois¹	1/1/2021	Illinois Department of Revenue
Indiana	7/1/2019	Indiana Department of Revenue
Iowa	5/1/2019	Iowa Department of Revenue
Kansas	7/1/2021	Kansas 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 - Non-Restaurants Only²	Massachusetts Department of Revenue
Michigan	3/2/2020	Michigan Department of Treasury
Minnesota	4/1/2021	Minnesota Department of Revenue
Nebraska¹	7/15/2019	Nebraska Department of Revenue
Nevada	10/1/2019	Nevada Department of Taxation
New Jersey⁶	4/1/2021	New Jersey Division of Taxation
New Mexico	7/1/2019	New Mexico Taxation & Revenue
New York²	4/1/2020 - Non-Restaurants Only²	New York Department of Taxation & Finance
North Carolina⁴	3/2/2020	North Carolina Department of Revenue
North Dakota	10/1/2019	North Dakota Office of State Tax Commissioner
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
Tennessee	4/1/2021	Tennessee Department of Revenue
Utah⁵	10/1/2019 - Non-Restaurants Only⁵	Utah State Tax Commission
Vermont	4/1/2020 - Non-Restaurants 4/1/2022 - Restaurants	Vermont Department of Taxes
Virginia¹	7/15/2019	Virginia Department of Taxation
Washington	7/1/2019	Washington State Department of Revenue
Washington, DC	7/1/2019	DC Office of Tax and 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 merchants.

²Uber Eats is only considered a marketplace facilitator for facilitating sales for non-restaurant partners in these jurisdictions.

³Portier, LLC is registered with the State of California and reports its sales tax under Tax Account Number 205955904.

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.

⁵Beginning on 7/1/2020, Uber Eats is only a marketplace facilitator for facilitating sales for partners who are not restaurants in these jurisdictions. For the period of 10/1/2019 through 6/30/2020, Uber Eats was a marketplace facilitator for facilitating sales for all partners.

⁶Beginning 10/1/2024, Uber Eats is not a Marketplace Facilitator for the Elizabeth, New Jersey Franchise Assessment Tax. This fee is passed back to merchants.

*If you need further confirmation required by tax authorities on proof that Uber Eats is marketplace facilitator for your applicable location(s), please reach out for help here: https://help.uber.com/merchants-and-restaurants

This list will be updated as Uber Eats obligations change in response to new legislation. You may be notified if changes affect your restaurant.

Frequently asked questions

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 merchants. Uber Eats is not responsible for reporting and remitting taxes to local authorities that have been remitted back to merchants.
Who is responsible for setting tax?
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 merchant partners on any matters. Should you need assistance with these matters, we recommend contacting the appropriate taxing authority or seeking a professional service provider.
What if I am located in Canada?
If you are located in Canada, please visit this link to see marketplace facilitator details.