New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 24 - SALES AND USE TAX ACT
Subchapter 12 - RECEIPTS FROM THE SALE OF FOOD, FOOD INGREDIENTS AND PREPARED FOOD
Section 18:24-12.7 - Gratuities and service charges
Universal Citation: NJ Admin Code 18:24-12.7
Current through Register Vol. 56, No. 18, September 16, 2024
(a) Any charge made to a customer is taxable as a receipt from the sale of food or drink unless:
1. The charge is separately stated on the bill or
invoice given to the customer; and
2.
The charge is specifically designated as a gratuity; and
3. All such monies received are paid over in total
to employees.
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