Sales Taxes for Food Takeout and Third-Party Delivery Services (OnDemand Webinar)

$219.00

SKU: 410603EAU

Description

Learn about sales tax issues in the food industry and how it relates to thirdparty food delivery services.Food takeout and delivery is a mainstay of our service economy. In large part because of thirdparty delivery services, the concept has expanded to all sorts of food options, including fast food, fast casual, restaurants, food carts, meal kit providers, and even grocery stores. The new ways people are selling, packaging, and delivering food raise a lot of new sales tax questions and issues for the businesses involved. Failure to consider the sales tax consequences of food delivery can lead to costly audits, assessments, penalties, and interest that hurt your client’s profit margin. This presentation will outline the key sales and use tax issues for restaurants, grocery stores, food businesses, and the delivery companies they use. While each state and locality has the potential for unique sales and use tax rules on food takeout thirdparty delivery, this presentation will provide broad exposure to the range of sales tax possibilities for these types of operations and business models. We will also cover important concepts to consider for your food service clients who are involved in a sales tax audit, assessment challenge, or refund claim.

Date: 2023-10-11 Start Time: End Time:

Learning Objectives

Is Food Takeout Subject to Sales Tax
• Hot Versus Cold
• Prepared Versus Unprepared
• Meal Kits and Other Trends in Food Takeout

Use Tax Issues for Restaurants and Food Takeout
• Machinery and Equipment for Processing or Cooking Food
• Raw Materials and Whole Foods
• Packaging Materials and Other Items (e.g., Utensils, Napkins, Condiments, etc.)

How 3rd Party Food Delivery Changes the Sales Tax Calculus
• Who Collects and Remits the Sales Tax?
• Sales Tax on Delivery Fees or Related Charges
• Sourcing the Right Sales Tax Rate

Recordkeeping, Audits, Assessment Appeals, and Refund Claims
• What Records Are Relevant to a Sales Tax Audit?
• Field Audits and Sampling Methodologies
• Opportunities to Appeal a Sales Tax Assessment or File a Refund Claim

FAQs and Audience Questions

AIPB ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Gerald J. Donnini II, Esq.-Sales Tax Helper, LLC