TN 28 (05-12)
RS 01402.070 No Additional Cost Service - A Fringe Benefit
Policy on wage exclusion
Consider any service provided by an employer to an employee for his or her use a wage exclusion if:
such service is offered for sale to customers in the ordinary course of the employer's line of business in which the employee is performing services, and
the employer incurs no substantial additional cost (including loss of revenue) by providing such service to the employee (regardless of any amount paid by the employee for such service).