Utah – Restaurants Must Collect and Pay Taxes on Deliveries Effective July 1, 2020


Change Effective July 1, 2020 The 2020 Utah Legislature passed SB 114, which changes the definition of “marketplace facilitator” to exclude those who facilitate sales for restaurants.

As a result, businesses that take orders for restaurants, including delivery services, will no longer collect and pay Utah sales tax and restaurant tax. Restaurants themselves will instead be responsible for collection and payment of these taxes.


For more information visit: tax.utah.gov

Utah department of revenue
June 2020