S.C. Code Regs. 117-305.6 - Meals Furnished Employees, Restaurants

Current through Register Vol. 45, No. 9, September 24, 2021

Meals served by employers to their employees as part of the latters' compensation are not taxable sales. Where, however, a separate charge is made for the same by the employer and either paid for by the employee or deducted from his wages, the transaction is a sale subject to tax.


S.C. Code Regs. 117-305.6

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