C.F.R. » Title 29 » CHAPTER V—WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR › SUBCHAPTER B—STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS › PART 779—THE FAIR LABOR STANDARDS ACT AS APPLIED TO RETAILERS OF GOODS OR SERVICES › Subpart C—Employment to Which the Act May Apply; Enterprise Coverage

29 C.F.R. § 779.264

Excise taxes separately stated

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A tax is separately stated where it clearly appears that it has been added to the sales price as a separate, identifiable amount, even though there was no invoice or sales slip. In the absence of a sales slip or invoice, the amount of the tax may either be separately stated orally at the time of sale, or visually by means of a poster or other sign reasonable designed to inform the purchaser that the amount of the tax, either as a stated sum per unit or measured by the gross amount of the sale, or as a percentage of the price, is included in the sales price. A sign on a gasoline pump indicating in cents per gallon the amount of State and Federal highway fuel excise taxes is an example of “separately stated” taxes.

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2021–2021 · leading case: Acosta v. Kchao (W.D. Okla. 2021).
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Acosta v. Kchao (W.D. Okla. 2021). “Defendants have not provided evidence beyond their own internal Profit and Loss Sheets that shows Whispering Pines paid taxes to any taxing authority, nor have they provided evidence showing such taxes were separately stated as required in 29 C.F.R. § 779.264 . The evidence they…”
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