W. Va. Code R. § 110-15-53

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-15-53 - Employees' Meals

53.1. Meals served by employers as part of the employee's wages are not taxable sales. If, however, a separate charge is made for the meals by the employer, which is paid by the employee or deducted from his wages, the transaction is a sale and subject to consumers sales and service tax.