Rules & Regulations of the State of Tennessee
Title 0800 - Labor and Workforce Development
Subtitle 0800-10 - Unemployment Insurance Premiums
Chapter 0800-10-04 - Wages
Section 0800-10-04-.02 - MEDIUM OTHER THAN CASH
Universal Citation: TN Comp Rules and Regs 0800-10-04-.02
Current through September 24, 2024
(1) The medium in which the remuneration is paid is also immaterial. Remuneration may be paid in cash or something other than cash, such as goods, lodgings, rent, food or clothing. However, meals shall not be taxable as wages if and only if the meals were furnished for the employer's convenience and on the employer's premises. Lodging shall not be taxable as wages if and only if furnished on the employer's premises, for the employer's convenience and as a condition of employment.
Authority: T.C.A. Sections §§ 50-7-602 and 50-7-603.
Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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