Restaurateurs should pay close attention to their monthly reports from third-party delivery services to see if the delivery services are remitting state sales tax on the delivery orders on their behalf.
Uber Eats started remitting state sales taxes last year and now remits state sales tax in 32 states. You can view the entire list here to see if your state is included.
DoorDash recently started remitting state sales tax in Pennsylvania and Washington state, and Grubhub has started in a few states, as well.