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 |
|---|---|---|
Alabama | 10/1/2021 | |
Arizona² | 4/1/2020 - Non-Restaurants Only² | |
Arkansas¹ | 7/15/2019 | |
California³ | 4/1/2021 | |
Colorado | 4/1/2021 | |
Connecticut | 10/1/2019 | |
Florida¹ | 10/1/2023 | |
Georgia | 4/1/2020 | |
Hawaii | 1/1/2020 | |
Idaho | 7/1/2019 | |
Illinois¹ | 1/1/2021 | |
Indiana | 7/1/2019 | |
Iowa | 5/1/2019 | |
Kansas | 7/1/2021 | |
Kentucky¹ | 7/1/2019 | |
Maine | 10/1/2019 | |
Maryland¹ | 1/1/2020 | |
Massachusetts² | 4/1/2020 - Non-Restaurants Only² | |
Michigan | 3/2/2020 | |
Minnesota | 4/1/2021 | |
Nebraska¹ | 7/15/2019 | |
Nevada | 10/1/2019 | |
New Jersey⁶ | 4/1/2021 | |
New Mexico | 7/1/2019 | |
New York² | 4/1/2020 - Non-Restaurants Only² | |
North Carolina⁴ | 3/2/2020 | |
North Dakota | 10/1/2019 | |
Ohio | 5/1/2020 | |
Oklahoma | 11/1/2019 | |
Pennsylvania | 7/1/2019 | |
Rhode Island | 7/1/2019 | |
South Carolina¹ | 7/15/2019 | |
South Dakota | 6/22/2020 | |
Tennessee | 4/1/2021 | |
Utah⁵ | 10/1/2019 - Non-Restaurants Only⁵ | |
Vermont | 4/1/2020 - Non-Restaurants 4/1/2022 - Restaurants | |
Virginia¹ | 7/15/2019 | |
Washington | 7/1/2019 | |
Washington, DC | 7/1/2019 | |
West Virginia | 7/1/2019 | |
Wisconsin | 1/1/2020 | |
Wyoming | 7/1/2019 |
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.
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