Wendy’s Chain Unexpectedly Snared by New State Tax Rules

The nationwide trend to enforce sales tax over online purchases is creating compliance nightmares for food giants like The Wendy’s Company, which must act both as a marketplace facilitator and a seller using other online marketplace facilitator platforms.

The Dublin, Ohio-based fast-food giant is finding itself at the center of a burgeoning tax conundrum. The business wants third-party delivery services to abide by ever-expanding “marketplace facilitator” laws that impose sales tax duties on online platforms used as a go-between. Dozens of state have passed laws designating online platforms that facilitate third-party sales, such as Amazon.com Inc. or eBay Inc., as ...