Section 0800-10-04-.02 - MEDIUM OTHER THAN CASH(1) The medium in which the remuneration is paid is also immaterial. Remuneration may be paid in cash or something other than cash, such as goods, lodgings, rent, food or clothing. However, meals shall not be taxable as wages if and only if the meals were furnished for the employer's convenience and on the employer's premises. Lodging shall not be taxable as wages if and only if furnished on the employer's premises, for the employer's convenience and as a condition of employment.Tenn. Comp. R. & Regs. 0800-10-04-.02
Original rule certified May 17, 1974. Amendment filed May 26, 1982; effective August 30, 1982. Repeal and new rule filed January 22, 1996; effective May 30, 1996. Amendment filed May 22, 2001; effective September 28, 2001. August 15, 2009, the Secretary of State transferred 0560-02-04 to 0800-10-04 per Chapter 520 of Public Acts of 1999 and T.C.A. 4-5-221(a)(1).Authority: T.C.A. Sections §§ 50-7-602 and 50-7-603.