DEPARTMENT OF REVENUE
[Filed May 7, 2021, 11:18 a.m.]
INTERPRETIVE STATEMENT ISSUED
The department of revenue has issued the following excise tax advisory (ETA):
ETA 3223.2021 Taxability of Restaurant and Grocery Delivery Services
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.
Tax Policy Manager