Separately stated charges incurred for the labor of optional servers is not taxable when catering events are “off-premise”, meaning the event is not hosted on the catering company’s premises. If servers are hired to serve on catering company’s premises, then the charges are taxable as part of the retail sale of taxable food. (Minnesota Tax Court – D’Amico Catering, Inc. vs. Commissioner of Revenue, Docket No., 7488 & 7489, January 20, 2004.)