W. Va. Code R. § 110-15-53
Employees' Meals
53.1. Meals served by employers as part of the employee's wages are not taxable sales. If, however, a separate charge is made for the meals by the employer, which is paid by the employee or deducted from his wages, the transaction is a sale and subject to consumers sales and service tax.
Amendment history
7/15/1993
Source: view the official text
Nearby sections (25 sections)
- 110-15-41 · Churches and Religious Groups
- 110-15-42 · Nonprofit Organizations
- 110-15-43 · Out-Of-State Purchases
- 110-15-44 · Leased Departments
- 110-15-45 · Rentals, Licenses and Leases of Tangible Personal Property;…
- 110-15-46 · Money-Operated Machines and Devices, Vending Machines, etc
- 110-15-47 · Reserved for Future Use
- 110-15-48 · Radio and Television Broadcasting Stations
- 110-15-49 · Printers
- 110-15-50 · Newspapers and Magazines
- 110-15-51 · Florists
- 110-15-52 · Amusement Services and Places of Amusement
- 110-15-53 · Employees' Meals
- 110-15-54 · Reserved for Future Use
- 110-15-55 · Reserved for Future Use
- 110-15-56 · Trading Stamps, Coupons and Meal Tickets
- 110-15-57 · Public Assistance
- 110-15-58 · Collection Agencies
- 110-15-59 · Funeral Directors
- 110-15-60 · Employee or Independent Contractor
- 110-15-61 · Pawn Brokers
- 110-15-62 · Dentists, Dental Laboratories, Optometrists, Opticians
- 110-15-63 · Warranties
- 110-15-64 · Boat and Aircraft Dealers
- 110-15-65 · Motor Vehicle Dealers