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Marketplace Facilitators, Third-Party Delivery Platforms, and Retail Delivery Fees: Key Sales Tax Considerations for Restaurants
May 5, 2026ArticleMarketplace Facilitators, Third-Party Delivery Platforms, and Retail Delivery Fees: Key Sales Tax Considerations for Restaurants
May 5, 2026To address the rapid growth of digital marketplaces, most states have adopted laws that shift taxation from sellers to the platform facilitating the transaction. Related complexities create sales tax refund opportunities when marketplace transactions are mistakenly reported and sales tax is paid twice.
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