TN 28 (05-12)
RS 01402.080 Working Condition Fringe
A. Definition under Section 132 of the IRC
Any property or service provided to an employee by the employer is not wages to the extent that, if the employee had paid for it, such payment would be allowable as a deduction from gross income under the Internal Revenue Code (IRC):
B. Auto salesman
Section 132(h)(3) and (4) of the IRC states that qualified automobile demonstration use and parking shall be treated as a working condition fringe.