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Use Tax on Employee Meals

Employers are required to pay Use Tax on the cost of food used to prepare an employee's meal. The tax should be calculated at 5.5%, not the 8% meals tax rate. It should be based on the cost of the food only, not labor or overhead.

Example: Using a food cost of $1.00 per meal per employee, the employer would declare $0.06 tax per employee per day. If a restaurant employs, on average, 20 people per day, this would equal a Use Tax of $1.20 per day or approximately $36.00 per month.

The tax should be paid to the state monthly and sent with the sales tax return on the 15th of each month.

 

 

 

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