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CFR  

Code of Federal Regulations Pertaining to ESA

Title 29  

Labor

 

Chapter V  

Wage and Hour Division, Department of Labor

 

 

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 CFR 779.264 - Excise taxes separately stated.

  • Section Number: 779.264
  • Section Name: Excise taxes separately stated. 
    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.
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