Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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550.0000 Taxable Sales of Food Products—Regulation 1603
Annotation 550.0770
(d) Tips, Service and Cover Charges
550.0770 Tips—Amount Specified by Customer. Banquet tips were not considered part of the taxable selling price of meals when the caterer added to the price of the meals an amount specified by the customer and distributed this amount to its employees. The amount was not a charge made by the caterer but was voluntarily offered by the customer. 5/19/77.