Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.0715

(d) TIPS, SERVICE AND COVER CHARGES

550.0715 Gratuity. Voluntary gratuities are not taxable. A check to the customer as follows does not meet the test of voluntary. The total amount received is subject to tax:

Beverage total including tax . . . $XXX.XX

Optional 15% gratuity . . . $XXX.XX

Total . . .$XXX.XX*

* The above totals includes an optional 15% gratuity. You may raise, lower or eliminate this gratuity by telling your server. 8/26/96.