Reg. 58-455.1. - Gratuities related to restaurant activity.

Latest version.

Gratuities charged by or collected by persons subject to the tax imposed by Section 58-455 may be excluded from gross income if:
(1)

such charge is separately stated upon the bill, invoice, etc. provided the customer, and such amounts are maintained separately in the books and records of the taxpayer; and

(2)

such gratuities are distributed in total to employees of the taxpayer in addition to customary and regular wages.

(Tax Code 1995, Reg. 15-455.1)

                    
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