Meals and beverages provided to employees by employers for free of charge would be taxable to the extent that tax was due on the original purchase price of the food and drinks. Gift cards are not taxable “since it is represents an intangible right to a future purchase.” Tax would be calculated when the gift card is redeemed. (Letter No. 200702942L, Texas Comptroller of Public Accounts, February 7, 2007, received August 2007)