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Idaho Exempts Employee Meals


 Idaho: Give your employees a free meal per shift? Use tax doesn't apply.

Anyone who has ever worked in a restaurant knows that food is one of the perks of employment. It is common practice for restaurants to provide employees with a free or discounted meal or beverage during a shift. Now, thanks to the passage of new legislation, employers in Idaho are not required to pay use tax on that perk.

House Bill 0237 reads, in pertinent part:

“ The use tax herein imposed shall not apply to a retailer supplying prepared food or beverages free of charge to its employee when that retailer sells prepared food or beverages in its normal course of business.”

The bill took effect on April 2, 2015.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.