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2006 SESSION
HB 896 Retail Sales & Use Tax; gratuities or service charges on meals excluded when calculating.
Introduced by: Thomas D. Gear | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED:
State and local sales and use tax and local taxes on meals; gratuities or service charges on meals. Excludes from the sales price of meals all gratuities or service charges for purposes of calculating the sales and use tax and the local tax on meals; however the mandatory service charges or gratuities in excess of 20 percent would still be subject to the sales and use tax and the local meals tax. This bill is identical to SB 85.
SUMMARY AS INTRODUCED:
State and local sales and use tax and local taxes on meals; gratuities or service charges on meals. Excludes from the sales price of meals all gratuities or service charges for purposes of calculating the sales and use tax and the local tax on meals.