The hottest innovation in dining, home-delivered meals prepared in mysterious kitchens shielded from public view, is gaining the attention of state revenue agencies as a potential magnet for tax controversies.
Known as “ghost” or “virtual kitchens,” these delivery-only businesses operating from non-restaurant locations or unused corners of poorly performing restaurants have surged in tandem with overall restaurant delivery services during the pandemic. The businesses, tagged with culinary names such as MrBeast Burger and Pasqually’s Pizza & Wings, are optimizing meal preparation and distribution, and winning the hearts and tummies of millions of consumers.
Ghost kitchens, however, ...
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