{"data":{"id":"us/29-cfr-779.264","jurisdiction":"us","citation":"29 CFR 779.264","heading":"Excise taxes separately stated.","body":"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.","path":["Title 29—Labor","Subtitle B—Regulations Relating to Labor","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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-29.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:20Z","sha256":"343aea134d1c1587b77616180d9c5cd276dadca4cfe1b39dcf78464dc32ab114","source_id":"us-cfr","stale":true,"prev":"us/29-cfr-779.263","next":"us/29-cfr-779.265"},"notice":"GroundRules: Original legal text. Not legal advice."}