Online ordering for restaurants in Oregon, New Hampshire and Arizona

Online ordering has become a standard part of running a restaurant. Whether you use a delivery app, your own website or both, the tax treatment of the order and the fees you pay depend on where you are. Here is what changes in Oregon, New Hampshire and Arizona: whether tax is added to takeout and delivery, whether any limit on delivery app commissions applies, and how to think about pricing direct orders. Tax treatment of delivery charges in particular should be confirmed with your state revenue department or accountant.

Is tax charged on online orders?

It depends on the state.

• Oregon: the state has no sales tax, so an online order carries none. Local business taxes, such as those in Portland, are costs of the business and are not added to the guest's order.
• New Hampshire: the Meals and Rentals Tax applies to meals sold by restaurants. The Department of Revenue Administration's 2026 booklet and its Rev 700 rules, adopted in October 2024, define what counts as a taxable meal, so check how they treat your takeout, delivery and catering sales.
• Arizona: state law's restaurant classification covers food and drink sold for consumption on or off the premises, so a takeout order is generally taxable at the combined state, county and city rate for your location. Look up your rate with the Arizona Department of Revenue.

Make sure your online ordering system applies the right rate to each order and that the tax shows clearly at checkout.

What about delivery fees and service fees?

Whether a delivery fee you charge is taxable differs by state and by how the charge is described, and there is no widely published rule for Oregon, New Hampshire or Arizona on this point. Ask your revenue department or accountant: Is a delivery fee part of the taxable price of the meal? Is a service fee? If a third-party platform collects the tax, who remits it? Write down the answer you get, along with the date and the name of the person who gave it.

Are there limits on delivery app commissions?

Some cities and states have capped what delivery platforms may charge restaurants, particularly during the pandemic emergency, and many of those measures were temporary or have been challenged. Do not assume a cap applies to you or that one has ended. Ask your city and your state restaurant association whether any limit on app commissions is in force where you operate, and read your own delivery contract for the commission, marketing fees and any limits on your pricing.

Should you take orders directly?

Many independent restaurants offer a direct online ordering page alongside the apps, because the commission on a direct order is typically lower than the commission on a marketplace order, and because the restaurant keeps the customer's contact details with consent. The trade-off is that apps bring new customers and a delivery network. A common approach is to use apps to find new guests and to encourage repeat guests to order directly, with a small incentive that is clearly disclosed.

How do you price direct orders?

Some platforms limit you from charging more on their service than on your own, and others do not. Read your contract. If you raise menu prices on delivery apps to cover commissions, display the difference honestly, and consider whether guests will accept it. For direct orders, you can keep prices the same as in the dining room, add a modest delivery fee or give a small discount for pickup. Whatever you choose, show the full price, including fees and tax, before the guest pays.

What should an online order page show?

The menu with current prices, allergens and dietary notes, the pickup or delivery estimate, the fees, the tax, a tip option and your phone number. Make sure the page works on a phone and is accessible to people who use screen readers, which is covered in a separate guide. Provide a way to contact you if an order goes wrong. Keep your hours and menu up to date so that guests do not order items you cannot make.

How do you compare the channels?

For each channel, write down the commission or fee, the customer's total, the tax collected and who remits it, how quickly you are paid and what data you keep. A direct order might cost you only a card processing fee, a marketplace order might carry a commission plus marketing charges, and a delivery order adds the driver's cost. Seen side by side on one page, the true cost of a $30 order in each channel is often a surprise, and it tells you which orders to promote in your own menu and receipts.

How do you handle alcohol?

Do not assume you can sell alcohol online for delivery. New Hampshire created a restaurant delivery license in 2026 with conditions that include food in every delivery. Oregon and Arizona have their own rules. Ask your liquor regulator before you list alcohol in an online order.

What records should you keep?

Keep order logs, tax reports, platform statements and records of refunds. Reconcile platform payouts monthly, because commissions, fees and tax remittances are easy to misread. A short monthly review of what each channel cost you, compared with what it brought in, shows which orders are worth growing.

More guides for your business:

• Card surcharge or cash discount for a restaurant: how to choose (2026)
• Pittsburgh Paid Sick Days Act for restaurants: the 2026 rules
• How to respond to a bad restaurant review without breaking the FTC rule

More in the US guides for food businesses.