Sales To Restaurant Employees
NOTE: This article replaces the article titled "Sales To Restaurant Employees" dated January 19, 2010.
A sales and use tax exemption is provided for sales of and the storage, use, or other consumption of candy, soft drinks, dietary supplements, and prepared foods, and disposable products that are transferred with such items, furnished for no consideration by a restaurant to the restaurant's employee during the employee's work hours. A restaurant's sales of such items are subject to tax. (Section 77.54(20r), Wis. Stats. (2011-12))
July 7, 2014
Updates were made to the code or formatting on this page as of September 15, 2014. This date does not reflect the effective date or any other date relating to the content of this page.