Businesses are not required to include the liquor-by-the-drink (LBD) tax and state and local sales tax in the sales price listed in the drink menu. Businesses may include the LBD tax on the final bill to the customer instead of in the sales prices listed on the menus.
If a business includes the LBD tax and state and local sales tax on the customer’s final bill and exclude the taxes from the drink menu list prices, it must state on the menu that a 15% LBD tax and the sales taxes will be included on the final bill.
If a business includes the LBD tax and state and local sales tax in the listed menu prices, it must state on the menu that the sales price includes LBD tax and state and local sales tax.
Comments