Missouri Merchants with DoorDash - GrubHub - Uber Eats

Missouri – Third-Party Food Delivery – Who Pays the Sales Tax?

Who is liable for the sales tax for online food sales in Missouri if sold on a Marketplace Facilitator such as DoorDash, GrubHub, Uber Eats, or ezCater?

(STL.News) There has been some confusion regarding a law that went into effect on January 1, 2023, regarding Remote Seller and Marketplace Facilitator FAQs in Missouri.

What is a Marketplace Facilitator?

In Missouri, it is defined by the Missouri Department of Revenue as follows: A marketplace facilitator is an entity or person who operates a website or service where customers can buy goods or services from many different vendors.

Excerpt from Missouri Department of Revenue website: Effective January 1, 2023, any remote seller or marketplace facilitator that sells tangible personal property into Missouri must collect and remit vendor’s use tax on the retail sale if their gross receipts from taxable sales in Missouri exceed $100,000 in a calendar year.

It appears that these Marketplace Facilitators are legally liable.  Still, Missouri gave them an exemption from this rule earlier this year, creating a substantial amount of confusion, which makes one question why the law was passed if they are not going to follow it.

We have seen statements in January from DoorDash and GrubHub that stated that they had withheld the sale tax and would pay the State directly.  However, weeks later, an exemption was made, removing that liability from them and making the restaurant owners liable without informing them.  However, the companies reverted to the old process of making the restaurant responsible in February or March.

Therefore, restaurant owners are not paying sales tax on sales from Marketplace providers, thinking they are following the law.  The State needs to update and make this information clear.

Nonetheless, we conclude that the merchant is liable for the sales tax generated by Marketplace Facilitators such as:

  1. DoorDash
  2. GrubHub
  3. Uber Eats
  4. ezCater

We recommend that you call the DOR for Missouri to verify and make sure that you remain in compliance because it appears to us that the State is penalizing restaurants who have followed the rules as of January 1, 2023, which would have made the Marketplace Facilitators liable, not the restaurant owners.  If you are uncomfortable making the decision yourself, hire a professional.

We are not attempting to provide legal or tax advice because we are not tax experts, attorneys, or accountants.  We do recommend that you seek professional advice regarding this situation or call the Missouri Department of Revenue for questions regarding registering your business for Sales Tax, Consumer’s Use Tax, Vendor’s Use Tax, Tire and Battery Fee, Withholding Tax, Transient Withholding for construction workers or Corporation Income Tax at 573-751-5860.

This content will be a work in progress.

Links for additional information:

  1. Remote Seller and Marketplace Facilitator FAQs
  2. DoorDash – US Merchant Marketplace Facilitator FAQ
  3. DAVO – 3rd Party Delivery Apps: Who Pays Sales Tax?
  4. Uber – Where is Uber Eats remitting taxes?
  5. The CPA Journal – The Taxability of Third-Party Food Delivery Services


Martin Smith is the founder and Editor in Chief of STL.News, STL.Directory, St. Louis Restaurant Review, STLPress.News, and USPress.News.  Smith is responsible for selecting content to be published with the help of a publishing team located around the globe.  The publishing is made possible because Smith built a proprietary network of aggregated websites to import and manage thousands of press releases via RSS feeds to create the content library used to filter and publish news articles on STL.News.  Since its beginning in February 2016, STL.News has published more than 250,000 news stories.  Smith is a member of the United States Press Agency.

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