Questions and Answers
Meals and Drinks - Employees
Kansas Retailers' Sales Tax
Sales of Meals and Drinks to Employees
MEALS AND DRINKS - EMPLOYEES #72 (8/91)
STATUS: IN GENERAL TAXABLE, BUT SEE EXCEPTION BELOW
K. S. A. 79-3603(d)
imposes a sales tax, "upon the gross receipts from the sale of meals and drinks furnished at any private club, drinking establishment, catered event, restaurant, eating house, dining car, hotel, drugstore or other public place where meals and drinks are regularly sold to the public."
K. S. A. 79-3606(j)
exempts from sales tax, "meals served without charge or food used in the preparation of such meals to employees of any restaurant, eating house, dining car, hotel, drugstore or other place where meals or drinks are regularly sold to the public if such employees' duties are related to the furnishing or sale of such meals or drinks."
92-19-21. Meals or drinks.
"(b) When meals are furnished by employers to employees and a charge is made, the employer must remit the tax on the price of the sales. When meals are furnished by employers to employees at no charge the furnishing of meals does not constitute a sale and is not taxable."
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