On May 7, 2021, the Washington Treasury Department issued excise tax advice 3223.2021, which provides guidance on the proper taxation of food and restaurant delivery services provided through market brokers. Marketplace intermediaries who facilitate the retail sale of prepared foods or groceries through their marketplace are responsible for collecting and paying sales tax on “the full sales price charged to the customer for taxable products, including delivery charges, service charges and other fees paid by the customer. “In the event that the total sales price is $ 50.00, consisting of $ 40.00 of prepared food, a service charge of $ 5.00, and a delivery charge of $ 5.00, the marketplace intermediary is responsible for the Responsible for collecting and transferring sales tax on the full sale price of $ 50.00. Marketplace intermediaries who facilitate retail sales of prepared groceries or groceries are also subject to Washington Trade and Employment Tax (“B&O Tax”) under the classification “Service.” and other business activities “. The Marketplace Intermediary’s gross taxable income includes “all commissions, delivery charges, service charges, other fees and other income to facilitate market sales, regardless of whether they are paid to the Marketplace Intermediary by the seller or the buyer”. For marketplace intermediaries who use third party delivery partners with whom they have a separate contract, the marketplace intermediary remains obliged to report all commissions, service fees and delivery charges for B&O purposes without deducting any payment or any portion of the fees from the marketplace intermediary pays down its third party supply partners. The ETA also specifies the tax collection and remittance obligations of market participants under various other agreements that it can enter into for the delivery of restaurants or groceries.