Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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T

550.0000 TAXABLE SALES OF FOOD PRODUCTS—Regulation 1603

Annotation 550.1305

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

550.1305 Minimum Wage Law. Under regulations promulgated by the Division of Industrial Welfare, Department of Industrial Relations, only cash or its equivalent, and gratuities (tips) and meals up to certain specified amounts, may be used to meet minimum wage requirements for women and minors in the public housekeeping industry. Fringe benefits paid for by the employer, including health and accident insurance premiums, may not be credited toward the minimum wage. Consequently, when cash wages plus tips do not equal the minimum wage, and the employee eats meals furnished by his employer, the value of the meals up to the maximum allowable amount is includable in the employer's gross receipts from the sale of meals even if he also pays health and accident insurance premiums for the employees. 6/4/71.