New Jersey is reminding taxpayers that a company that takes online orders for restaurant meals, delivers the meals and accepts the payment for the meals is considered the retailer of those meals for sales tax purposes. In these cases, the delivery company may issue the restaurant a completed resale certificate (Form ST-3) or Streamlined Sales and Use Tax Certificate of Exemption (Form ST-SST), and no sales tax is due to the restaurant. Sales tax is imposed on prepared food when the purchaser takes possession or delivery in NJ. © 2018

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