WSR 21-11-010

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed May 7, 2021, 11:18 a.m.]

The department of revenue has issued the following excise tax advisory (ETA):

This ETA clarifies the taxation of restaurant and grocery food delivery service transactions under three business models: (1) Marketplace facilitator/delivery partner business model; (2) marketplace facilitator employee delivery business model; and (3) resale business model.

A copy of this document is available via the internet at Rule and Tax Advisory Adoptions and Repeals.

Atif Aziz

Tax Policy Manager

Rules Coordinator