Regulation 8A-455.1 Gratuities Related to Restaurant Activity.
This regulation is included in your selections.
Gratuities charged by or collected by persons subject to the tax imposed by Section 8A-455 may be excluded from gross income if:
1. such charge is separately stated upon the bill, invoice, etc. provided the customer, and such amounts are maintained separately in the books and records of the taxpayer; and
2. such gratuities are distributed in total to employees of the taxpayer in addition to customary and regular wages. ((O)08-08, 04/16/2008)