Restaurant employee meals

From the 2024 DOR Tax Exemption Study

Det. No.13-0234, 33 WTD 409 (August 28, 2014) 410 Regardless of the length of stay, Taxpayer provides two complimentary meals to its lodging guests: a [breakfast] and a[n evening meal]. Breakfast is provided every morning for three hours, and the evening meal is provided Monday through Thursday for two hours. Both are provided in accordance with the standard operating manual for [the hotel]. At minimum, breakfast consists of the following breakfast items: an egg entrée, one type of breakfast meat, one hot breakfast side (potatoes), a fresh baked item (muffins, pastries, Danishes, or scones), cereal, fruit/juice, and coffee. Taxpayer prepares/bakes the fresh baked item in-house in a quantity equal to at least 50% of the total suites sold, and it may supplement the fresh baked items with pre-made coffee cake, donuts, sweet breads, etc. Taxpayer also offers a waffle station with a waffle iron, batter, syrup, toppings, and whipped cream. The evening meal is a light meal. At minimum, it consists of an entrée, side item, and finishing touch, for example, fried chicken (entrée), mashed potatoes with brown gravy (side item), and roasted corn (finishing touch). At least three nights a week,