The Department of Taxation and Finance has ruled that the operator of a website through which approximately 5,000 restaurants in over 27 cities post menus to offer meals for sale to customers is neither a vendor of restaurant sales nor a co-vendor of the restaurant sales.  Therefore, the website operator is not liable for sales tax on the restaurant sales made through its website.  Advisory Opinion, TSB-A-14(27)S (N.Y.S. Dep’t of Taxation & Fin., Aug. 20, 2014).  However, since customers pay the website operator for the restaurant meals (including applicable sales tax) by credit card, if the operator fails to remit the full sales tax to the restaurant, the Department expressly reserves the right to collect those amounts from the operator under the “doctrine of moneys had and received.”