Medium Other Than Cash

(1) The medium in which the remuneration is paid is also immaterial. Remuneration may be paid in cash or something other than cash, such as goods, lodgings, rent, food or clothing. However, meals shall not be taxable as wages if and only if the meals were furnished for the employer’s convenience and on the employer’s premises. Lodging shall not be taxable as wages if and only if furnished on the employer’s premises, for the employer’s convenience and as a condition of employment.