Learn about sales tax issues in the food industry and how it relates to third-party food delivery services.
Food takeout and delivery is a mainstay of our service economy. In large part because of third-party 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 & third-party 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.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Agenda
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
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Credits
OnDemand Course
This course was last revised on October 11, 2023.
Call 1-866-352-9540 for further credit information.
- AIPB 1.5
- This program is acceptable for 1.5 CPEC(s) towards the CB designation through the American Institute of Professional Bookkeepers (AIPB).
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
Audio & Reference Manual
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
MP3 Download
This program does NOT qualify, nor meet the National Standard for NASBA accreditation.
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Why Lorman?
Over 37 years and 1.4 million customers worth of experience providing continuing education. Our passion is providing you world-class training to help you succeed in business and as a professional.
Faculty
Gerald J. Donnini II, Esq.
Sales Tax Helper, LLC
- President of Sales Tax Helper, LLC
- Concentrates practice in the area of Florida and federal tax matters
- Co-writer of CCH Expert Treatise Library: State Sales and Use Taxation
- Previously an accountant for National Retail Properties, Inc.
- LL.M. degree in taxation, New York University School of Law; J.D. degree, Nova Southeastern University; B.B.A. degree in accounting, University of Central Florida
- Can be contacted at 954-642-9390 or [email protected]
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