Bill No.:         HB0154                                             Drafter: JDA

LSO No.:       14LSO-0332                                     Effective Date: 7/1/2014

Enrolled Act No.:    HEA0052

Chapter No.:                        CH0077

Prime Sponsor:       Representative Petroff

Catch Title:              Exemption for gratuities.

Subject:                     Sales tax

Summary/Major Elements:

· Existing law specifies certain items which are exempt from sales tax.

· This bill adds an exemption to the sales tax for gratuities which are offered to tipped employees.

· The exemption applies whether or not the gratuity is included on the invoice.