There is considerable confusion amongst Florida restaurant owners as to who is responsible for collecting and remitting sales tax for orders from Grubhub, Ubereats and all the other 3rd party apps.
The simple answer is NO, restaurants are not responsible for collecting and paying sales tax on orders from 3rd party apps. It is the responsibility of the 3rd party apps to collect and remit sales tax to the state of Florida for these orders.
The State of Florida Department of Revenue refers to Technical Assistance Advisement 14A-025 which states:
What this says is that at no time does the revenue of the order from Grubhub belong to the restaurant and therefore they are not responsible for collecting and remitting sales tax to the State of Florida. Third-party apps are in the business of selling their services to the public including advertising, taking orders and collecting revenue and fulfilling delivery of the order to the customer. Grubhub collects the money from the customer and purchases the meal from the restaurant at a discounted price but the revenue of the sale never becomes the property of the restaurant.
If you are wondering how to set up your POS to manage 3rd party orders and not charge sales tax, refer to our previous blog: Integrating Grubhub, Uber Eats, and Other 3rd Party Apps Into Your POS for Better Sales Tax Management.
If you have paid sales tax on 3rd party orders in the past, you may be entitled to a refund. Consult a tax professional about filing amended returns.