A delivery app remits sales tax on your restaurant's orders only if two things line up: your state's marketplace facilitator law covers restaurant food sold through delivery apps, and the app has registered to collect under it. DoorDash remits for restaurants in 32 states plus Washington, DC. Uber Eats covers more. Grubhub covers 33 states plus DC. None of the three remits for restaurants in Texas or New York, and in California only Uber Eats does.
The table below is built from each platform's own published list, read on September 23, 2026, and cross-checked against state revenue department guidance for 11 states. We only list what we could verify. Where a source is secondary or silent, we say so.
Does DoorDash remit sales tax for restaurants?
Yes, in 32 states plus DC, each from a specific date. DoorDash's US Merchant Marketplace Facilitator FAQ (updated June 29, 2026) publishes two lists: jurisdictions where it remits for "all merchants," and six where it remits for "non-restaurant merchants only": Arizona, Massachusetts, Mississippi, New Jersey, New York and Utah, all from August 1, 2021.
Oklahoma is a special case. DoorDash remitted for non-restaurant merchants only from August 1, 2021, and for all merchants from January 1, 2023.
DoorDash also says it remits for Marketplace, Self-Delivery, Flexible Fulfillment and Online Ordering orders, but "does not collect and remit tax directly to the tax authorities for Drive On-Demand." If you use DoorDash Drive to deliver your own website orders, that tax is still yours.
Which delivery apps remit sales tax in each state?
Here is the full matrix for every state that appears on at least one platform's restaurant list, plus Texas and Tennessee because they are the most common surprises. States with no general sales tax are left out.
| State | DoorDash (restaurants) | Uber Eats (restaurants) | Grubhub (restaurants) |
|---|---|---|---|
| Alabama | 11/1/2021 * | 10/1/2021 | Yes |
| Arizona | No, non-restaurant only | No, non-restaurant only | No, non-restaurant only |
| Arkansas | 9/1/2020 | 7/15/2019 ** | Yes |
| California | No | 4/1/2021 | No |
| Colorado | 10/1/2020 | 4/1/2021 | Yes |
| Connecticut | 9/1/2020 | 10/1/2019 | Yes |
| District of Columbia | 10/1/2020 | 7/1/2019 | Yes |
| Florida | 5/1/2024 * | 10/1/2023 ** | No |
| Georgia | 9/1/2020 | 4/1/2020 | Yes |
| Hawaii | 9/1/2020 | 1/1/2020 | Yes |
| Idaho | 9/1/2020 | 7/1/2019 | Yes |
| Illinois | 1/1/2021 | 1/1/2021 ** | Yes |
| Indiana | 9/1/2020 | 7/1/2019 | Yes |
| Iowa | 9/1/2020 | 5/1/2019 | Yes |
| Kansas | 7/1/2021 | 7/1/2021 | Yes |
| Kentucky | 9/1/2020 | 7/1/2019 ** | Yes |
| Louisiana | No | No | Yes |
| Maine | 9/1/2020 | 10/1/2019 | Yes |
| Maryland | No | 1/1/2020 ** | Yes |
| Massachusetts | No, non-restaurant only | No, non-restaurant only | No, non-restaurant only |
| Michigan | 10/1/2020 | 3/2/2020 | Yes |
| Minnesota | 10/1/2020 | 4/1/2021 | Yes |
| Mississippi | No, non-restaurant only | Not listed | No, non-restaurant only |
| Nebraska | 9/1/2020 | 7/15/2019 ** | Yes |
| Nevada | 9/1/2020 | 10/1/2019 | Yes |
| New Jersey | No, non-restaurant only | 4/1/2021 | No |
| New Mexico | 9/1/2020 | 7/1/2019 | Yes |
| New York | No, non-restaurant only | No, non-restaurant only | No, non-restaurant only |
| North Carolina | 9/1/2020 | 3/2/2020 | Yes |
| North Dakota | 9/1/2020 | 10/1/2019 | Yes |
| Ohio | 9/1/2021 | 5/1/2020 | Yes |
| Oklahoma | 1/1/2023 | 11/1/2019 | Yes |
| Pennsylvania | 6/1/2020 | 7/1/2019 | Yes |
| Rhode Island | 9/1/2020 | 7/1/2019 | Yes |
| South Carolina | 9/1/2020 | 7/15/2019 ** | Yes |
| South Dakota | 9/1/2020 | 6/22/2020 | Yes |
| Tennessee | No | 4/1/2021 to 2/28/2025 only | No |
| Texas | No | No | No |
| Utah | No, non-restaurant only | Non-restaurant only since 7/1/2020 | No, non-restaurant only |
| Vermont | 9/1/2021 | 4/1/2022 | Yes |
| Virginia | No | 7/15/2019 ** | No |
| Washington | 7/1/2020 | 7/1/2019 | Yes |
| West Virginia | 9/1/2020 | 7/1/2019 | Yes |
| Wisconsin | 10/1/2020 | 1/1/2020 | Yes |
| Wyoming | 9/1/2020 | 7/1/2019 | Yes |
* DoorDash includes certain local taxes in restaurant payouts instead of remitting them: Alabama and Florida from May 1, 2024; all its marketplace facilitator states from July 1, 2025 for tablet restaurants and May 1, 2026 for select POS integrations. ** Uber Eats passes local meals and beverage taxes and bag fees back to merchants in these states.
Sources: DoorDash, Uber Eats, Grubhub Sales Tax Remittance. Grubhub publishes states but not start dates, and says changes may be made "upon written notice to Merchant (email sufficient)." Uber Eats also notes that from 3/2/2020 through 7/31/2020 it passed North Carolina local taxes back, and that from 10/1/2024 it does not collect the Elizabeth, New Jersey Franchise Assessment Tax.
Note
Platform lists change. Grubhub says email notice is enough to change its practice, and DoorDash changed its local-tax handling three times between 2024 and 2026. Re-check your row every January and whenever a platform emails you about tax.
What does state law say in the 11 states we verified?
State law is the rule the platform lists are applying. We read the revenue department's own guidance for these states. For refund deadlines and forms in each, see how to claim a restaurant sales tax refund.
California: delivery apps are excluded unless they elect
California's Marketplace Facilitator Act took effect October 1, 2019, but Revenue and Taxation Code 6041.5 says "a person that is a delivery network company is not a marketplace facilitator," and defines local merchants to include "a kitchen, restaurant." A delivery network company "may elect" to be treated as a marketplace facilitator (CDTFA). Uber Eats lists California from 4/1/2021 and names Portier, LLC as its registered account. DoorDash and Grubhub do not list California.
How to report: CDTFA tells marketplace sellers to report total sales, including marketplace sales, and "claim a deduction as 'other'" for sales where the facilitator is responsible (CDTFA MPF guide). So in California, deduct Uber Eats sales, and keep DoorDash and Grubhub sales taxable on your return.
Texas: restaurants remit on all three apps
The Comptroller says marketplace providers "must collect, report and remit state and local sales and use tax on all sales made through a marketplace," and that if a provider "does not issue any type of certification that it is collecting sales and use tax on your behalf, then you should collect sales and use tax until you receive a certification" (Texas Comptroller). None of the three apps lists Texas for restaurants, and Avalara's read of Comptroller letter ruling 202109055L is that "restaurants contracting with the delivery app are responsible for remitting to the state the tax due on meals" (Avalara). We did not find a Comptroller statement explaining why; treat the platform lists as the working answer and ask for certification if an app says otherwise.
Florida: covered since 2021, apps joined in 2023 and 2024
Florida's marketplace rules began July 1, 2021, but "persons who are delivery network companies and not registered as dealers" are not marketplace providers. Once a provider certifies it collects, the seller "must exclude sales made through the marketplace" from its return (Florida DOR TIP 21A01-03). Uber Eats lists Florida from 10/1/2023 and DoorDash from 5/1/2024; Grubhub does not list it. DoorDash passes certain Florida local taxes back in payouts from the same date.
New York: restaurant food is excluded
New York's memo TSB-M-19(2.1)S says "a marketplace provider is not required to collect sales tax on transactions that are not considered the sale of tangible personal property, such as sales of ... restaurant food" (NY DTF). All three apps list New York as non-restaurant only. The CPA Journal adds that an app can take on collection by contract, and the restaurant may keep Form ST-150 as support (CPA Journal).
Illinois: leave marketplace sales off your return
All three apps remit in Illinois, DoorDash and Uber Eats from January 1, 2021. The Department of Revenue is unusually blunt about reporting: "Do not include and then deduct any marketplace sales on Form ST-1," and "Just leave these sales off Form ST-1" (IDOR FAQ). Uber Eats passes Illinois local meals taxes back, so those still need a home on your filings.
Pennsylvania: all three apps remit
DoorDash lists Pennsylvania from 6/1/2020, Uber Eats from 7/1/2019, and Grubhub lists it. The Department of Revenue's third-party delivery page reminds restaurants that deliver their own food that they "must collect sales tax on both the cost of the taxable items and food as well as any related delivery and service fee" (PA DOR). Toast Local app orders in Pennsylvania have Toast remitting state tax from April 21, 2025, with local tax passed back to the restaurant (Toast).
Ohio: all three apps remit
Ohio's marketplace facilitator rules took effect August 1, 2019, with collection starting September 1, 2019 for facilitators already over the thresholds (Ohio tax alert). Uber Eats lists 5/1/2020 and DoorDash 9/1/2021. That gap matters: DoorDash says it was not remitting for Ohio restaurants before September 1, 2021, so tax you paid on earlier DoorDash sales is not a double payment.
Georgia: restaurant apps are the textbook example
Georgia's Policy Bulletin SUT-2020-01 makes marketplace facilitators dealers from April 1, 2020, and its Example 2 is a company that lists "local restaurants on its website and mobile app," processes payment and delivers the food: "Company B is a marketplace facilitator" (Georgia DOR). The exception: a restaurant with $500 million or more in annual Georgia gross sales that contracts to collect its own tax, or a franchise system with $500 million or more in US sales under a similar contract. The Georgia Restaurant Association, not DOR, says marketplace sales go on line 2 of Form ST-3 as exempt state sales (GRA).
North Carolina: report them on Line 2
NCDOR says a marketplace facilitator engaged in business in North Carolina "is required to collect and remit sales tax on behalf of all its marketplace sellers." Sellers report marketplace sales in Line 1 gross receipts and on Line 2, "Sales for Resale" of Form E-500, and not on the taxable lines 4 through 12 (NCDOR FAQ). Uber Eats remitted state tax from 3/2/2020 and local taxes from 8/1/2020.
Washington: sales tax shifts, B&O tax does not
Washington sellers report gross sales, then take the "Gross Sales Collected by Facilitator" deduction for retail sales tax (on paper, "Other" with that explanation), while still reporting gross sales under Retailing B&O (WA DOR). Facilitators must send you a gross sales report within 15 days after each month ends. Under Excise Tax Advisory 3223.2021, apps collect tax on "the full selling price charged to the customer," including delivery and service fees (Eversheds Sutherland).
Indiana: local food and beverage tax goes to the app too
Indiana's Commissioner's Directive #30 names "a food delivery service that connects multiple restaurants to purchasers through their app" as a marketplace facilitator, with local food and beverage tax sourced to the restaurant's location (CD #30). The July 2026 FAB business guide says "All marketplace facilitators are required to submit FAB directly to DOR" (Indiana DOR). DoorDash's local-tax pass-back language does not carve out Indiana, so if your DoorDash Monthly Subtotal Tax Breakdown shows Indiana food and beverage tax as "Merchant" responsibility, get written clarification before you file either way.
Tell us your state and upload your delivery payout exports and filed sales tax returns. We map each platform's remitted tax against your returns by month and flag double payments and missed local taxes. Your CPA files any claim; we quote the prep before you commit.
Why do local taxes break the pattern?
Because most marketplace facilitator laws target state-administered sales tax, and local restaurant taxes often sit outside them. Toast's platform guide puts it plainly: a marketplace facilitator "might remit all state tax amounts but not remit local tax amounts" (Toast).
The platforms now handle this in three different ways:
| Platform | Local taxes | Where you see it |
|---|---|---|
| DoorDash | Certain local taxes, typically food and beverage, included in your payout for eligible restaurants; not remitted | Monthly Subtotal Tax Breakdown, "Remittance responsibility" column |
| Uber Eats | Local meals and beverage taxes and bag fees passed back in AR, FL, IL, KY, MD, NE, SC, VA | Payment Details Report |
| Toast (Toast Local orders) | Local tax passed back in AR, GA, ID, IL, KS, KY, MN, ND, PA, SC, VA, WV | Tax Report, "Paid by Customer" |
Sources: DoorDash, Uber Eats, Toast.
If a tax is in your payout, it was collected from your customer and handed to you. Remitting it is not a double payment; skipping it is an underpayment.
How do you confirm what applies to your store?
Get it from the platform in writing, then check it against the state rule above. Four steps:
- Find your row in the table and note each app's start date.
- Request a letter. DoorDash says you can contact Merchant Support to request a letter confirming it remits tax directly to the tax authorities for your store. Uber Eats offers proof through its merchant help center.
- Read the platform's monthly tax report. DoorDash's Monthly Subtotal Tax Breakdown only exists if DoorDash is a marketplace facilitator for your store and remits at least some tax; if it is missing, DoorDash says either your jurisdiction is not covered or all taxes are in your payout.
- Check the state's registry where one exists. California lets you verify a seller's permit or account number on CDTFA's permit lookup, and Texas publishes a marketplace providers search.
Then apply the right return mechanic: deduct, exclude or report on a separate line, per your state. The full walkthrough, with a hypothetical overpayment example and a nine-step checklist, is in our pillar guide: restaurant sales tax on delivery apps: are you paying twice?
What we did not verify
We verified state guidance for California, Texas, Florida, New York, Illinois, Pennsylvania, Ohio, Georgia, North Carolina, Washington and Indiana. For every other state in the matrix, the row reflects the platforms' published lists only. We did not find Grubhub start dates, and we did not find a Texas Comptroller document explaining why no app remits for Texas restaurants. BDO, GBQ and CohnReznick have published on this topic, but their pages had moved when we checked, so we did not rely on them.
Pavado is not a tax preparer. Use this table to ask the right question, then have your CPA confirm your filing position. For the rest of the restaurant money-leak picture, see the restaurant profit leak audit, and for tying delivery deposits back to your POS, Toast sales and payout reconciliation.