Bill No.:                     HB0111                                 Drafter:  MQ

LSO No.:                   13LSO-0329                         Effective Date:  7/1/2013

Enrolled Act No.:    HEA0035

Chapter No.:            CH0060

Prime Sponsor:       Representative Petroff

Catch Title:              Tips and gratuities–sales tax.

Subject:                     Exempts tips and gratuities from the sales (excise) tax.

Summary/Major Elements:

· Currently, a sales tax is expressly imposed on the price paid for meals and cover charges.

· Bill exempts tips and gratuities from sales tax.