- KPMG reports that a food delivery platform in Missouri is not required to collect and remit sales taxes on sales made to Missouri customers from in-state restaurants.
- The platform can transfer sales taxes collected on behalf of the restaurants to the restaurants themselves.
- The tax authority compared the platform’s role to that of a financial institution or credit card company, which are not required to collect sales taxes on payments they facilitate.
- The ruling does not address the state’s marketplace facilitator law.
Source: kpmg.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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