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 550.1234

(g) EMPLOYEES', TEACHERS' AND STUDENTS' MEALS

550.1234 Employee Meals. Employees of a restaurant are required to remain on the business premises for an 8-hour shift period but are authorized to have one-half hour for lunch during each shift. The employees are paid a flat sum of money for each 8-hour shift. Overtime pay is computed based on an allocable portion of an 8-hour work day. Based on the above, it is concluded that employees are being paid for an 8-hour shift and that this payment basis should be used in determining the hourly wage and the value attributable to employee's meals for purposes of determining meals credited toward the minimum wage for purposes of Regulation 1603(k). 8/8/77.