Section 0800-10-04-.07 - ITEMS ORDINARILY NOT CONSIDERED WAGES(1) Facilities or privileges, such as entertainment, cafeterias, restaurants, medical service or so-called "courtesy" discounts on purchase, furnished or offered by an employing unit to its workers and the immediate members of its workers' families, are not considered remuneration for service if such facilities or privileges are offered or furnished by the employing unit merely as a convenience to the workers or as a means of promoting the health, good will, contentment, or efficiency of its workers.Tenn. Comp. R. & Regs. 0800-10-04-.07
Original rule certified May 17, 1974. 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. §§ 50-7-602 and 50-7-603.