N.J.A.C. 18:24-12.7 - Gratuities and Service Charges

Section 18:24-12.7 - Gratuities and Service Charges
Section 18:24-12.6 - Subsidized Employee Cafeterias and Food Service OperationsNext

(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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