N.J. Admin. Code § 18:24-12.7

Current through Register Vol. 56, No. 9, May 6, 2024

Section 18:24-12.7 - Gratuities and service charges

(a) Any charge made to a customer is taxable as a receipt from the sale of food or drink unless:

1. The charge is separately stated on the bill or invoice given to the customer; and

2. The charge is specifically designated as a gratuity; and

3. All such monies received are paid over in total to employees.

N.J. Admin. Code § 18:24-12.7