South Carolina Code of Regulations
Chapter 117 - DEPARTMENT OF REVENUE
Article 11 - SALES AND USE TAX REGULATIONS
Section 117-305.6 - Meals Furnished Employees, Restaurants
Universal Citation: SC Code Regs 117-305.6
Current through Register Vol. 48, No. 3, March 22, 2024
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.
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