New York Opinion Says Restaurant Website Not Subject to Sales Taxation

Aug. 29 – A website that provides restaurants with a way for customers to order and pay for their meals is not considered a sales tax co-vendor under New York Tax Law, the New York State Department of Taxation and Finance said in a sales tax advisory opinion released Aug. 29 (TSB-A-14(27)S).

The opinion by deputy counsel Deborah R. Liebman also said the fees charged to restaurants by the website owner are not subject to sales tax.

In another opinion, the Department said devices that allow the disabled to operate computers through such things as eye blinking and ...