{
 "last_verified": "2026-10-17",
 "states": [
  {
   "state": "Alabama",
   "slug": "alabama",
   "alcohol": [
    {
     "name": "Alabama Alcoholic Beverage Control Board",
     "url": "https://alabcboard.gov/",
     "listed_url": "http://alabcboard.gov/",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Public Health Division of Food, Milk & Lodging",
     "url": "https://adph.org/foodsafety/",
     "listed_url": "http://adph.org/foodsafety/",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/alabama",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   }
  },
  {
   "state": "Alaska",
   "slug": "alaska",
   "alcohol": [
    {
     "name": "Alcohol & Marijuana Control Office",
     "url": "https://www.commerce.alaska.gov/web/amco/Home.aspx",
     "listed_url": "https://www.commerce.alaska.gov/web/amco/Home.aspx",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Environmental Conservation Food Safety & Sanitation Program",
     "url": "https://dec.alaska.gov/eh/fss/",
     "listed_url": "https://dec.alaska.gov/eh/fss/",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/alaska",
    "check": "ok"
   },
   "tipped": {
    "cash": "$14.00",
    "note": "Employer must pay full state minimum wage before tips."
   }
  },
  {
   "state": "Arizona",
   "slug": "arizona",
   "alcohol": [
    {
     "name": "Arizona Department of Liquor Licenses and Control",
     "url": "https://liquor.az.gov/",
     "listed_url": "http://www.azliquor.gov/",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Services Food Safety & Environmental Services",
     "url": "https://www.azdhs.gov/phs/oeh/fses/index.htm",
     "listed_url": "http://www.azdhs.gov/phs/oeh/fses/index.htm",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/arizona",
    "check": "ok"
   },
   "tipped": {
    "cash": "$12.15",
    "combined": "$15.15",
    "credit": "$3.00"
   }
  },
  {
   "state": "Arkansas",
   "slug": "arkansas",
   "alcohol": [
    {
     "name": "Alcohol Beverage Control",
     "url": "https://www.dfa.arkansas.gov/office/alcohol-beverage-control/",
     "listed_url": "https://www.dfa.arkansas.gov/alcoholic-beverage-control",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Food Protection Program",
     "url": "https://healthy.arkansas.gov/programs-services/public-health-safety/food-protection-inspection-portal/food-protection-faq/",
     "listed_url": "https://www.healthy.arkansas.gov/programs-services/topics/food-protection",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/arkansas",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.63",
    "combined": "$11.00",
    "credit": "$8.37"
   }
  },
  {
   "state": "California",
   "slug": "california",
   "alcohol": [
    {
     "name": "California Department of Alcoholic Beverage Control",
     "url": "https://www.abc.ca.gov/",
     "listed_url": "http://www.abc.ca.gov/",
     "check": "home"
    },
    {
     "name": "California Board of Equalization",
     "url": "https://www.boe.ca.gov/",
     "listed_url": "http://www.boe.ca.gov/",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "California Department of Public Health Food Safety Program",
     "url": "https://www.ca.gov/",
     "listed_url": "https://www.cdph.ca.gov/Programs/CEH/DFDCS/Pages/FDBPrograms/FoodSafetyProgram.aspx",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/california",
    "check": "ok"
   },
   "tipped": {
    "cash": "$16.90",
    "note": "Employer must pay full state minimum wage before tips. Some cities set higher minimums."
   }
  },
  {
   "state": "Colorado",
   "slug": "colorado",
   "alcohol": [
    {
     "name": "Colorado Department of Revenue-Liquor Enforcement Division",
     "url": "https://sbg.colorado.gov/liquor",
     "listed_url": "https://www.colorado.gov/pacific/enforcement/liquor",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Colorado Department of Public Health & Environment Retail Food Program",
     "url": "https://cdphe.colorado.gov/dehs/rf/licensing",
     "listed_url": "http://www.cdphe.state.co.us/cp/retailfood/retailhom.html",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/colorado",
    "check": "ok"
   },
   "tipped": {
    "cash": "$12.14",
    "combined": "$15.16",
    "credit": "$3.02"
   }
  },
  {
   "state": "Connecticut",
   "slug": "connecticut",
   "alcohol": [
    {
     "name": "Connecticut Department of Consumer Protection",
     "url": "https://www.ct.gov/dcp/site/default.asp",
     "listed_url": "http://www.ct.gov/dcp/site/default.asp",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Consumer Protection, Food and Standards Division",
     "url": "https://www.ct.gov/dcp/cwp/view.asp?a=1621&q=434794",
     "listed_url": "http://www.ct.gov/dcp/cwp/view.asp?a=1621&q=434794",
     "check": "home"
    },
    {
     "name": "Department of Public Health, Food Protection Program",
     "url": "https://www.ct.gov/dph/cwp/view.asp?a=3140&q=387486&dphNav_GID=1828&dphPNavCtr=|#47065",
     "listed_url": "http://www.ct.gov/dph/cwp/view.asp?a=3140&q=387486&dphNav_GID=1828&dphPNavCtr=|#47065",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/connecticut",
    "check": "ok"
   },
   "tipped": {
    "cash": "$6.38 (hotel, restaurant); $8.23 (bartenders who customarily receive tips)",
    "combined": "$16.94",
    "credit": "$10.56 (hotel, restaurant); $8.71 (bartenders)"
   }
  },
  {
   "state": "Delaware",
   "slug": "delaware",
   "alcohol": [
    {
     "name": "Office of the Alcoholic Beverage Control Commissioner",
     "url": "https://oabcc.delaware.gov/",
     "listed_url": "https://date.delaware.gov/OABCC/index.shtml",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health & Social Services Office of Food Protection",
     "url": "https://www.delaware.gov/",
     "listed_url": "http://www.dhss.delaware.gov/dhss/dph/hsp/ofp.html",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/delaware",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.23",
    "combined": "$15.00",
    "credit": "$12.77"
   }
  },
  {
   "state": "District of Columbia",
   "slug": "district-of-columbia",
   "alcohol": [
    {
     "name": "Alcoholic Beverage Regulation Administration",
     "url": "https://abca.dc.gov/",
     "listed_url": "https://abra.dc.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/district-of-columbia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$10.30",
    "combined": "$18.40",
    "credit": "$8.10"
   }
  },
  {
   "state": "Florida",
   "slug": "florida",
   "alcohol": [
    {
     "name": "Division of Alcoholic Beverages & Tobacco",
     "url": "https://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/",
     "listed_url": "http://www.myfloridalicense.com/DBPR/alcoholic-beverages-and-tobacco/",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture and Consumer Services, Division of Food Safety",
     "url": "https://www.freshfromflorida.com/",
     "listed_url": "http://www.freshfromflorida.com/fs/",
     "check": "home"
    },
    {
     "name": "Department of Business and Professional Regulations, Division of Hotels and Restaurants",
     "url": "https://www.myfloridalicense.com/DBPR/hotels-restaurants/",
     "listed_url": "http://www.myfloridalicense.com/DBPR/hotels-restaurants/",
     "check": "home"
    },
    {
     "name": "Department of Health Food Hygiene Program",
     "url": "https://www.myfloridaeh.com/",
     "listed_url": "http://www.myfloridaeh.com/community/food/index.html",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/florida",
    "check": "ok"
   },
   "tipped": {
    "cash": "$10.98",
    "combined": "$14.00",
    "credit": "$3.02",
    "note": "DOL notes Florida's minimum wage rises $1.00 each Sept 30 until it reaches $15.00 on Sept 30, 2026, so check the current rate with the state."
   }
  },
  {
   "state": "Georgia",
   "slug": "georgia",
   "alcohol": [
    {
     "name": "Georgia Department of Revenue Alcohol & Tobacco Tax Division",
     "url": "https://dor.georgia.gov/alcohol-tobacco",
     "listed_url": "https://dor.georgia.gov/alcohol-tobacco",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture Food Safety Retail Program",
     "url": "https://agr.georgia.gov/",
     "listed_url": "http://agr.georgia.gov/foodsafety.aspx",
     "check": "home"
    },
    {
     "name": "Department of Public Health Food Service Program",
     "url": "https://dph.georgia.gov/food-service",
     "listed_url": "http://dph.georgia.gov/food-service",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/georgia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "Georgia has a state minimum wage law, but it does not apply to tipped employees."
   }
  },
  {
   "state": "Hawaii",
   "slug": "hawaii",
   "alcohol": [
    {
     "name": "Department of Liquor Control County of Hawaii",
     "url": "https://www.hawaiicounty.gov/departments/liquor-control",
     "listed_url": "http://www.hawaiicounty.gov/liquor-control/",
     "check": "blocked"
    },
    {
     "name": "Department of Liquor Control County of Kauai",
     "url": "https://www.kauai.gov/Government/Departments-Agencies/Liquor-Control",
     "listed_url": "http://www.kauai.gov/Liquor",
     "check": "blocked"
    },
    {
     "name": "Department of Liquor Control",
     "url": "https://www.mauicounty.gov/667/Liquor-Control",
     "listed_url": "https://www.mauicounty.gov/667/Liquor-Control",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Sanitation Branch",
     "url": "https://hawaii.gov/",
     "listed_url": "http://hawaii.gov/health/about/admin/health/environmental/sanitation/index.html",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/hawaii",
    "check": "ok"
   },
   "tipped": {
    "cash": "$14.75",
    "combined": "$16.00",
    "credit": "$1.25",
    "note": "Tip credit allowed only if wages plus tips are at least $7.00 above the minimum wage."
   }
  },
  {
   "state": "Idaho",
   "slug": "idaho",
   "alcohol": [
    {
     "name": "Idaho State Liquor Dispensary",
     "url": "https://liquor.idaho.gov/",
     "listed_url": "https://liquor.idaho.gov/index.html",
     "check": "ok"
    },
    {
     "name": "Alcohol Beverage Control Bureau",
     "url": "https://www.idaho.gov/",
     "listed_url": "https://www.isp.idaho.gov/abc/",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health & Welfare Food Protection Program",
     "url": "https://healthandwelfare.idaho.gov/health-wellness/community-health/food-safety",
     "listed_url": "https://healthandwelfare.idaho.gov/health-wellness/community-health/food-safety",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/idaho",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.35",
    "combined": "$7.25",
    "credit": "$3.90"
   }
  },
  {
   "state": "Illinois",
   "slug": "illinois",
   "alcohol": [
    {
     "name": "Illinois Liquor Control Commission",
     "url": "https://ilcc.illinois.gov/",
     "listed_url": "https://www2.illinois.gov/ilcc/pages/home.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Public Health Foods, Drugs & Dairies",
     "url": "https://dph.illinois.gov/topics-services/food-safety/retail-food.html",
     "listed_url": "http://www.idph.state.il.us/about/fdd/fddintro.htm",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/illinois",
    "check": "ok"
   },
   "tipped": {
    "cash": "$9.00",
    "combined": "$15.00",
    "credit": "40% of minimum wage ($6.00)"
   }
  },
  {
   "state": "Indiana",
   "slug": "indiana",
   "alcohol": [
    {
     "name": "Alcohol and Tobacco Commission",
     "url": "https://www.in.gov/atc/",
     "listed_url": "http://www.in.gov/atc/",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Food Protection Program",
     "url": "https://www.in.gov/",
     "listed_url": "http://www.in.gov/isdh/20640.htm",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/indiana",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12"
   }
  },
  {
   "state": "Iowa",
   "slug": "iowa",
   "alcohol": [
    {
     "name": "Iowa Alcoholic Beverages Division",
     "url": "https://revenue.iowa.gov/",
     "listed_url": "https://abd.iowa.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Inspections & Appeals Food & Consumer Safety Bureau",
     "url": "https://dial.iowa.gov/",
     "listed_url": "https://dia.iowa.gov/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/iowa",
    "check": "ok"
   },
   "tipped": {
    "cash": "$4.35",
    "combined": "$7.25",
    "credit": "40% of minimum wage ($2.90)"
   }
  },
  {
   "state": "Kansas",
   "slug": "kansas",
   "alcohol": [
    {
     "name": "Kansas Department of Revenue Alcohol Beverage Control",
     "url": "https://www.ksrevenue.gov/abcindex.html",
     "listed_url": "https://www.ksrevenue.org/abcindex.html",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture Food Safety & Lodging",
     "url": "https://agriculture.ks.gov/divisions-programs/food-safety-lodging",
     "listed_url": "https://agriculture.ks.gov/divisions-programs/food-safety-lodging",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/kansas",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "State minimum wage law excludes employment covered by the federal FLSA."
   }
  },
  {
   "state": "Kentucky",
   "slug": "kentucky",
   "alcohol": [
    {
     "name": "Kentucky Alcoholic Beverage Control Department",
     "url": "https://abc.ky.gov/",
     "listed_url": "https://abc.ky.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Cabinet for Health & Family Services Food Safety Branch",
     "url": "https://www.chfs.ky.gov/agencies/dph/dphps/fsb/Pages/default.aspx",
     "listed_url": "https://chfs.ky.gov/agencies/dph/dphps/fsb/Pages/default.aspx",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/kentucky",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12"
   }
  },
  {
   "state": "Louisiana",
   "slug": "louisiana",
   "alcohol": [
    {
     "name": "Louisiana Department of Revenue Alcohol and Tobacco Control Office",
     "url": "https://atc.louisiana.gov/",
     "listed_url": "https://atc.louisiana.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Louisiana Department of Health Retail Food Program",
     "url": "https://ldh.la.gov/page/448",
     "listed_url": "https://ldh.la.gov/page/448",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/louisiana",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   }
  },
  {
   "state": "Maine",
   "slug": "maine",
   "alcohol": [
    {
     "name": "Bureau of Alcoholic Beverages and Lottery Operations",
     "url": "https://www.maine.gov/dafs/bablo/state-liquor-lottery-commission",
     "listed_url": "http://www.maine.gov/dafs/bablo/state-liquor-lottery-commission",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Maine Department of Health and Human Services Health Inspection Program",
     "url": "https://www.maine.gov/dhhs/programs-services/inspections-licensing",
     "listed_url": "https://www.maine.gov/dhhs/programs-services/inspections-licensing",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture Consumer Food Inspection Unit",
     "url": "https://www.maine.gov/dhhs/mecdc/services/business-services/health-inspections",
     "listed_url": "https://www.maine.gov/dhhs/mecdc/environmental-health/el/index.htm",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/maine",
    "check": "ok"
   },
   "tipped": {
    "cash": "$7.55",
    "combined": "$15.10",
    "credit": "50% of minimum wage ($7.55)"
   }
  },
  {
   "state": "Maryland",
   "slug": "maryland",
   "alcohol": [
    {
     "name": "Maryland Field Enforcement Division",
     "url": "https://www.marylandcomptroller.gov/about/field-enforcement-bureau.html",
     "listed_url": "https://www.marylandtaxes.gov/divisions/fed.php",
     "check": "ok"
    },
    {
     "name": "Montgomery County Alcohol Beverage Services",
     "url": "https://www.montgomerycountymd.gov/dlc/",
     "listed_url": "http://www.montgomerycountymd.gov/dlc/",
     "check": "home"
    },
    {
     "name": "Worcester County Liquor Control Board",
     "url": "https://worcestermd.gov/departments/drp/boards",
     "listed_url": "https://www.co.worcester.md.us/departments/drp/boards",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Maryland Food Service Facilities",
     "url": "https://regs.maryland.gov/us/md/exec/comar",
     "listed_url": "https://dsd.maryland.gov/Pages/COMARSearch.aspx#Default=%7B%22k%22%3A%22%22%2C%22r%22%3A%5B%7B%22n%22%3A%22dsdFullTitleName%22%2C%22t%22%3A%5B%22%5C%22%C7%82%C7%82737472696e673b233130202d204d6172796c616e64204465706172746d656e74206f66204865616c7468%5C%22%22%5D%2C%22o%22%3A%22and%22%2C%22k%22%3Afalse%2C%22m%22%3Anull%7D%2C%7B%22n%22%3A%22dsdFullSubtitleName%22%2C%22t%22%3A%5B%22%5C%22%C7%82%C7%82737472696e673b233135202d20464f4f44%5C%22%22%5D%2C%22o%22%3A%22and%22%2C%22k%22%3Afalse%2C%22m%22%3Anull%7D%2C%7B%22n%22%3A%22dsdFullChapterName%22%2C%22t%22%3A%5B%22%5C%22%C7%82%C7%82737472696e673b233033202d20466f6f64205365727669636520466163696c6974696573%5C%22%22%5D%2C%22o%22%3A%22and%22%2C%22k%22%3Afalse%2C%22m%22%3Anull%7D%5D%2C%22l%22%3A1033%7D",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/maryland",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.63",
    "combined": "$15.00",
    "credit": "$11.37"
   }
  },
  {
   "state": "Massachusetts",
   "slug": "massachusetts",
   "alcohol": [
    {
     "name": "Alcoholic Beverages Control Commission",
     "url": "https://www.mass.gov/orgs/alcoholic-beverages-control-commission-abcc",
     "listed_url": "https://www.mass.gov/orgs/alcoholic-beverages-control-commission-abcc",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Public Health Food Protection Program",
     "url": "https://www.mass.gov/lists/retail-food",
     "listed_url": "http://www.mass.gov/eohhs/gov/departments/dph/programs/environmental-health/food-safety/public-health-regulations-food-safety.html",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/massachusetts",
    "check": "ok"
   },
   "tipped": {
    "cash": "$6.75",
    "combined": "$15.00",
    "credit": "$8.25"
   }
  },
  {
   "state": "Michigan",
   "slug": "michigan",
   "alcohol": [
    {
     "name": "Michigan Liquor Control Commission",
     "url": "https://www.michigan.gov/lara/0,4601,7-154-10570---,00.html",
     "listed_url": "http://www.michigan.gov/lara/0,4601,7-154-10570---,00.html",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture Food Safety & Recalls",
     "url": "https://www.michigan.gov/mda/0,1607,7-125-50772---,00.html",
     "listed_url": "http://www.michigan.gov/mda/0,1607,7-125-50772---,00.html",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/michigan",
    "check": "ok"
   },
   "tipped": {
    "cash": "$5.49",
    "combined": "$13.73",
    "credit": "$8.24",
    "note": "DOL notes Michigan's tipped cash wage rises annually toward 50% of minimum wage in 2031, and the minimum wage is scheduled to rise to $15.00 on Jan 1, 2027."
   }
  },
  {
   "state": "Minnesota",
   "slug": "minnesota",
   "alcohol": [
    {
     "name": "Minnesota Department of Public Safety Alcohol and Gambling Enforcement Division",
     "url": "https://dps.mn.gov/divisions/age/alcohol",
     "listed_url": "https://dps.mn.gov/divisions/age/alcohol/Pages/default.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Food Safety",
     "url": "https://www.health.state.mn.us/communities/environment/food/index.html",
     "listed_url": "https://www.health.state.mn.us/communities/environment/food/index.html",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture Dairy & Food Inspection Division",
     "url": "https://www.mda.state.mn.us/food-feed/food-feed",
     "listed_url": "https://www.mda.state.mn.us/food-feed/food-feed",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/minnesota",
    "check": "ok"
   },
   "tipped": {
    "cash": "$11.41",
    "note": "Employer must pay full state minimum wage before tips."
   }
  },
  {
   "state": "Mississippi",
   "slug": "mississippi",
   "alcohol": [
    {
     "name": "Alcoholic Beverage Control Office",
     "url": "https://www.dor.ms.gov/abc",
     "listed_url": "https://www.dor.ms.gov/abc",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health Food Safety Division",
     "url": "https://msdh.ms.gov/page/30,0,77,769.html",
     "listed_url": "https://msdh.ms.gov/page/30,0,77,769.html",
     "check": "ok"
    },
    {
     "name": "Mississippi Department of Agriculture and Commerce",
     "url": "https://www.mdac.ms.gov/bureaus-departments/regulatory-services/consumer-protection/",
     "listed_url": "https://www.mdac.ms.gov/bureaus-departments/regulatory-services/consumer-protection/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/mississippi",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   }
  },
  {
   "state": "Missouri",
   "slug": "missouri",
   "alcohol": [
    {
     "name": "Division of Alcohol and Tobacco Control",
     "url": "https://atc.dps.mo.gov/",
     "listed_url": "https://atc.dps.mo.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health & Senior Services Food Safety",
     "url": "https://www.mo.gov/",
     "listed_url": "http://www.dhss.mo.gov/safety/foodsafety/index.php",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/missouri",
    "check": "ok"
   },
   "tipped": {
    "cash": "$7.50",
    "combined": "$15.00",
    "credit": "50% of minimum wage ($7.50)"
   }
  },
  {
   "state": "Montana",
   "slug": "montana",
   "alcohol": [
    {
     "name": "Montana Liquor License Bureau",
     "url": "https://mtrevenue.gov/",
     "listed_url": "https://mtrevenue.gov/liquor-tobacco/",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Public Health & Human Services Food & Consumer Safety Section",
     "url": "https://mca.legmt.gov/bills/mca/title_0500/chapter_0500/parts_index.html",
     "listed_url": "https://leg.mt.gov/bills/mca/title_0500/chapter_0500/parts_index.html",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/montana",
    "check": "ok"
   },
   "tipped": {
    "cash": "$10.85 (businesses with gross annual sales over $110,000); $4.00 (non-FLSA-covered businesses with sales of $110,000 or less)",
    "note": "Employer must pay full state minimum wage before tips (per DOL table)."
   }
  },
  {
   "state": "Nebraska",
   "slug": "nebraska",
   "alcohol": [
    {
     "name": "Nebraska Liquor Control Commission",
     "url": "https://lcc.nebraska.gov/",
     "listed_url": "https://lcc.nebraska.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture Food Division",
     "url": "https://www.nebraska.gov/",
     "listed_url": "http://www.nda.nebraska.gov/fscp/index.html",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/nebraska",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$15.00",
    "credit": "$12.87"
   }
  },
  {
   "state": "Nevada",
   "slug": "nevada",
   "alcohol": [
    {
     "name": "Nevada Department of Taxation",
     "url": "https://tax.nv.gov/",
     "listed_url": "https://tax.nv.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health & Human Services Environmental Health Services",
     "url": "https://dpbh.nv.gov/",
     "listed_url": "http://dpbh.nv.gov/Reg/Food/Food_Establishments_Home/",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/nevada",
    "check": "ok"
   },
   "tipped": {
    "cash": "$12.00",
    "note": "Employer must pay full state minimum wage before tips."
   }
  },
  {
   "state": "New Hampshire",
   "slug": "new-hampshire",
   "alcohol": [
    {
     "name": "New Hampshire State Liquor Commission",
     "url": "https://www.nh.gov/liquor/index.shtml",
     "listed_url": "https://www.nh.gov/liquor/index.shtml",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health & Human Services Food Protection",
     "url": "https://www.dhhs.nh.gov/programs-services/environmental-health-and-you/food-protection",
     "listed_url": "https://www.dhhs.nh.gov/programs-services/environmental-health-and-you/food-protection",
     "check": "blocked"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-hampshire",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.27",
    "combined": "$7.25",
    "credit": "$3.98"
   }
  },
  {
   "state": "New Jersey",
   "slug": "new-jersey",
   "alcohol": [
    {
     "name": "New Jersey Department of Law and Public Safety Division of Alcoholic Beverage Control",
     "url": "https://www.state.nj.us/lps/abc/index.html",
     "listed_url": "http://www.state.nj.us/lps/abc/index.html",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health & Senior Services Food & Drug Safety Program",
     "url": "https://www.state.nj.us/health/foodanddrugsafety/",
     "listed_url": "http://www.state.nj.us/health/foodanddrugsafety/",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-jersey",
    "check": "ok"
   },
   "tipped": {
    "cash": "$6.05",
    "combined": "$15.92",
    "credit": "$9.87",
    "note": "DOL lists a $15.23 minimum wage for employers with fewer than 6 employees and for seasonal employees. Tip credit requires advance notice to employees."
   }
  },
  {
   "state": "New Mexico",
   "slug": "new-mexico",
   "alcohol": [
    {
     "name": "New Mexico Regulation & Licensing Department",
     "url": "https://www.rld.nm.gov/abc/",
     "listed_url": "https://www.rld.nm.gov/abc/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Environment Department Food Program",
     "url": "https://www.env.nm.gov/foodprogram/",
     "listed_url": "https://www.env.nm.gov/foodprogram/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-mexico",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.00",
    "combined": "$12.00",
    "credit": "$9.00"
   }
  },
  {
   "state": "New York",
   "slug": "new-york",
   "alcohol": [
    {
     "name": "New York State Liquor Authority Division of Alcoholic Beverage Control",
     "url": "https://www.ny.gov/",
     "listed_url": "https://www.sla.ny.gov/",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture & Markets Division of Food Safety & Inspection",
     "url": "https://www.ny.gov/",
     "listed_url": "http://www.agriculture.ny.gov/FS/FSHome.html",
     "check": "home"
    },
    {
     "name": "Department of Health, Food Handling, Preparation, and Storage",
     "url": "https://www.health.state.ny.us/",
     "listed_url": "http://www.health.state.ny.us/nysdoh/environ/bcsfp.htm",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/new-york",
    "check": "ok"
   },
   "tipped": {
    "combined": "$17.00 (NYC, Long Island, Westchester); $16.00 (rest of state)",
    "note": "Tipped minimum wage rates vary by region and type of employer. DOL refers to the state's own minimum wage overview.",
    "cash": "Varies by region and employer type"
   }
  },
  {
   "state": "North Carolina",
   "slug": "north-carolina",
   "alcohol": [
    {
     "name": "North Carolina Alcoholic Beverage Control Commission",
     "url": "https://abc.nc.gov/",
     "listed_url": "http://abc.nc.gov/",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health and Human Services Food Protection and Facilities, Division of Public Health",
     "url": "https://www.ncpublichealth.com/",
     "listed_url": "http://ehs.ncpublichealth.com/faf/food/index.htm",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/north-carolina",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "Tip credit requires a signed tip certification and advance notice to employees."
   }
  },
  {
   "state": "North Dakota",
   "slug": "north-dakota",
   "alcohol": [
    {
     "name": "North Dakota Office of the State Tax Commissioner",
     "url": "https://www.nd.gov/tax/",
     "listed_url": "http://www.nd.gov/tax/",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Division of Food & Lodging",
     "url": "https://www.hhs.nd.gov/health/food-and-lodging/food-and-beverage-establishments",
     "listed_url": "http://www.health.state.nd.us/FoodLodging/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/north-dakota",
    "check": "ok"
   },
   "tipped": {
    "cash": "$4.86",
    "combined": "$7.25",
    "credit": "33% of minimum wage ($2.39)"
   }
  },
  {
   "state": "Ohio",
   "slug": "ohio",
   "alcohol": [
    {
     "name": "Ohio Department of Commerce",
     "url": "https://com.ohio.gov/divisions-and-programs/liquor-control",
     "listed_url": "http://com.ohio.gov/",
     "check": "blocked"
    },
    {
     "name": "Division Of Liquor Control",
     "url": "https://com.ohio.gov/divisions-and-programs/liquor-control",
     "listed_url": "http://com.ohio.gov/liqr/",
     "check": "blocked"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health Food Safety Program",
     "url": "https://codes.ohio.gov/oac/3717-1",
     "listed_url": "http://codes.ohio.gov/oac/3717-1",
     "check": "home"
    },
    {
     "name": "Ohio Department of Agriculture Food Safety Division",
     "url": "https://codes.ohio.gov/oac/3717-1",
     "listed_url": "http://codes.ohio.gov/oac/3717-1",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/ohio",
    "check": "ok"
   },
   "tipped": {
    "cash": "$5.50",
    "combined": "$11.00",
    "credit": "$5.50",
    "note": "Applies to employers with annual gross receipts of $405,000 or more; smaller employers use $7.25."
   }
  },
  {
   "state": "Oklahoma",
   "slug": "oklahoma",
   "alcohol": [
    {
     "name": "Alcoholic Beverage Law Enforcement Commission (ABLE)",
     "url": "https://oklahoma.gov/able-commission.html",
     "listed_url": "https://www.ok.gov/able/",
     "check": "ok"
    },
    {
     "name": "The Oklahoma Tax Commission",
     "url": "https://oklahoma.gov/tax.html",
     "listed_url": "https://www.ok.gov/tax/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Consumer Protection Division",
     "url": "https://oklahoma.gov/",
     "listed_url": "https://oklahoma.gov/health/services/licensing-inspections/consumer-health-service/foods.html",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/oklahoma",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "DOL footnote: different rules apply to small employers (fewer than 10 full-time employees and $100,000 or less in sales)."
   }
  },
  {
   "state": "Oregon",
   "slug": "oregon",
   "alcohol": [
    {
     "name": "Oregon Liquor Control Commission",
     "url": "https://www.oregon.gov/olcc/Pages/default.aspx",
     "listed_url": "https://www.oregon.gov/OLCC/Pages/index.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Human Services Foodborne Illness Prevention Program",
     "url": "https://www.oregon.gov/",
     "listed_url": "https://public.health.oregon.gov/HealthyEnvironments/FoodSafety/Pages/index.aspx",
     "check": "home"
    },
    {
     "name": "Department of Agriculture Food Safety Division",
     "url": "https://www.oregon.gov/ODA/FSD/index.shtml",
     "listed_url": "http://www.oregon.gov/ODA/FSD/index.shtml",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/oregon",
    "check": "ok"
   },
   "tipped": {
    "cash": "$15.55 (standard statewide); $16.80 (Portland metro); $14.55 (nonurban counties)",
    "note": "Employer must pay full state minimum wage before tips. Minimum wage varies by region."
   }
  },
  {
   "state": "Pennsylvania",
   "slug": "pennsylvania",
   "alcohol": [
    {
     "name": "Pennsylvania Liquor Control Board",
     "url": "https://www.lcb.pa.gov/Pages/default.aspx",
     "listed_url": "http://www.lcb.pa.gov/Pages/default.aspx",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture Bureau of Food Safety & Laboratory Services",
     "url": "https://www.pa.gov/agencies/pda/food/food-safety/retail-food/retail-food-facilities-and-restaurants",
     "listed_url": "http://www.agriculture.state.pa.us/portal/server.pt/gateway/PTARGS_0_2_75292_10297_0_43/AgWebsite/OrganizationDetail.aspx?name=Bureau-of-Food-Safety-and-Laboratory-Services&navid=34&parentnavid=0&orgid=13&",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/pennsylvania",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.83",
    "combined": "$7.25",
    "credit": "$4.42"
   }
  },
  {
   "state": "Rhode Island",
   "slug": "rhode-island",
   "alcohol": [
    {
     "name": "Division of Commercial Licensing and Regulation Liquor Enforcement and Compliance",
     "url": "https://www.dbr.ri.gov/divisions/commlicensing/liquor.php",
     "listed_url": "http://www.dbr.ri.gov/divisions/commlicensing/liquor.php",
     "check": "home"
    },
    {
     "name": "Rhode Island Agencies List",
     "url": "https://sos.ri.gov/",
     "listed_url": "http://sos.ri.gov/govdirectory/index.php?page=IdxDeptAgency",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Office of Food Protection",
     "url": "https://www.health.ri.gov/",
     "listed_url": "http://www.health.ri.gov/programs/foodprotection/",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/rhode-island",
    "check": "ok"
   },
   "tipped": {
    "cash": "$3.89",
    "combined": "$16.00",
    "credit": "$12.11"
   }
  },
  {
   "state": "South Carolina",
   "slug": "south-carolina",
   "alcohol": [
    {
     "name": "South Carolina Department of Revenue & Taxation",
     "url": "https://dor.sc.gov/",
     "listed_url": "https://dor.sc.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "South Carolina Department of Agriculture",
     "url": "https://agriculture.sc.gov/",
     "listed_url": "https://agriculture.sc.gov/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/south-carolina",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   }
  },
  {
   "state": "South Dakota",
   "slug": "south-dakota",
   "alcohol": [
    {
     "name": "South Dakota Department of Revenue",
     "url": "https://dor.sd.gov/",
     "listed_url": "http://dor.sd.gov/",
     "check": "home"
    },
    {
     "name": "Division of Special Taxes",
     "url": "https://dor.sd.gov/",
     "listed_url": "http://dor.sd.gov/Taxes/Special_Taxes/",
     "check": "home"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Office of Health Protection",
     "url": "https://doh.sd.gov/topics/food-lodging-safety/",
     "listed_url": "https://doh.sd.gov/topics/food-lodging-safety/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/south-dakota",
    "check": "ok"
   },
   "tipped": {
    "cash": "$5.93",
    "combined": "$11.85",
    "credit": "50% of minimum wage ($5.92)"
   }
  },
  {
   "state": "Tennessee",
   "slug": "tennessee",
   "alcohol": [
    {
     "name": "Tennessee Alcoholic Beverage Commission",
     "url": "https://www.tn.gov/abc/",
     "listed_url": "https://www.tn.gov/abc/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Division of General Environmental Health",
     "url": "https://www.tn.gov/health/eh.html",
     "listed_url": "https://www.tn.gov/content/tn/health/health-program-areas/eh-program/eh-foodservice.html",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture Regulatory Services Division",
     "url": "https://www.tn.gov/health/eh.html",
     "listed_url": "https://www.tn.gov/agriculture/consumers/food-safety/ag-businesses-retail-food-establishments.html",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/tennessee",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "No state minimum wage law; federal minimum applies to FLSA-covered employees."
   }
  },
  {
   "state": "Texas",
   "slug": "texas",
   "alcohol": [
    {
     "name": "Texas Alcoholic Beverage Commission",
     "url": "https://www.tabc.texas.gov/",
     "listed_url": "https://www.tabc.texas.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of State Health Services Food Establishments Group",
     "url": "https://www.dshs.texas.gov/retail-food-establishments",
     "listed_url": "https://www.dshs.state.tx.us/foodestablishments/laws-rules.aspx",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/texas",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "State minimum wage law excludes employment covered by the federal FLSA."
   }
  },
  {
   "state": "Utah",
   "slug": "utah",
   "alcohol": [
    {
     "name": "Utah Department of Alcoholic Beverage Control",
     "url": "https://abs.utah.gov/",
     "listed_url": "https://abc.utah.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture Division of Regulatory Services Department of Health Environmental Sanitation Program -->",
     "url": "https://health.utah.gov/epi/community/sanitation/foodSafety/",
     "listed_url": "http://health.utah.gov/epi/community/sanitation/foodSafety/",
     "check": "home"
    },
    {
     "name": "Utah Department of Health",
     "url": "https://health.utah.gov/epi/community/sanitation/foodSafety/",
     "listed_url": "http://health.utah.gov/epi/community/sanitation/foodSafety/",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/utah",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "State minimum wage law excludes employment covered by the federal FLSA."
   }
  },
  {
   "state": "Vermont",
   "slug": "vermont",
   "alcohol": [
    {
     "name": "Vermont Department of Liquor and Lottery",
     "url": "https://liquorcontrol.vermont.gov/",
     "listed_url": "http://liquorcontrol.vermont.gov/",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health Food & Lodging Program",
     "url": "https://healthvermont.gov/environment/food-lodging",
     "listed_url": "http://healthvermont.gov/environment/food-lodging",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/vermont",
    "check": "ok"
   },
   "tipped": {
    "cash": "$7.21",
    "combined": "$14.42",
    "credit": "50% of minimum wage ($7.21)"
   }
  },
  {
   "state": "Virginia",
   "slug": "virginia",
   "alcohol": [
    {
     "name": "Virginia Alcoholic Beverage Control Authority",
     "url": "https://www.abc.virginia.gov/",
     "listed_url": "https://www.abc.virginia.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture & Consumer Services Food Safety & Security Office",
     "url": "https://www.vdacs.virginia.gov/dairy-food-stores-and-frozen-dessert-shops.shtml",
     "listed_url": "http://www.vdacs.virginia.gov/dairy-food-stores-and-frozen-dessert-shops.shtml",
     "check": "home"
    },
    {
     "name": "Department of Health Division of Food & General Environmental Health Services",
     "url": "https://www.vdh.virginia.gov/environmental-health/food-safety-in-virginia/",
     "listed_url": "http://www.vdh.state.va.us/EnvironmentalHealth/FOOD/FoodSafety/index.htm",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/virginia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$12.77",
    "credit": "$10.64"
   }
  },
  {
   "state": "Washington",
   "slug": "washington",
   "alcohol": [
    {
     "name": "Washington Department of Revenue",
     "url": "https://dor.wa.gov/",
     "listed_url": "https://dor.wa.gov/",
     "check": "ok"
    },
    {
     "name": "Washington State Liquor and Cannabis Board",
     "url": "https://lcb.wa.gov/",
     "listed_url": "https://lcb.wa.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Health Food Safety Program",
     "url": "https://www.doh.wa.gov/AboutUs/ProgramsandServices/EnvironmentalPublicHealth/EnvironmentalHealthandSafety/FoodSafety",
     "listed_url": "http://www.doh.wa.gov/AboutUs/ProgramsandServices/EnvironmentalPublicHealth/EnvironmentalHealthandSafety/FoodSafety",
     "check": "home"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/washington",
    "check": "ok"
   },
   "tipped": {
    "cash": "$17.13",
    "note": "Employer must pay full state minimum wage before tips."
   }
  },
  {
   "state": "West Virginia",
   "slug": "west-virginia",
   "alcohol": [
    {
     "name": "West Virginia Alcohol Beverage Control Commission Enforcement & Licensing Division",
     "url": "https://abca.wv.gov/Pages/default.aspx",
     "listed_url": "http://abca.wv.gov/Pages/default.aspx",
     "check": "home"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Health & Human Resources Public Health Sanitation Division",
     "url": "https://oehs.wvdhhr.org/phs/food-safety",
     "listed_url": "http://www.wvdhhr.org/phs/food/index.asp",
     "check": "ok"
    },
    {
     "name": "Department of Agriculture",
     "url": "https://oehs.wvdhhr.org/phs/food-safety",
     "listed_url": "http://www.wvagriculture.org/",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/west-virginia",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.62",
    "combined": "$8.75",
    "credit": "70% of minimum wage ($6.13)",
    "note": "State minimum wage law applies only to employers with six or more employees."
   }
  },
  {
   "state": "Wisconsin",
   "slug": "wisconsin",
   "alcohol": [
    {
     "name": "Department of Revenue",
     "url": "https://www.revenue.wi.gov/Pages/AlcoholBeverage/home.aspx",
     "listed_url": "https://www.revenue.wi.gov/Pages/Businesses/Liquor.aspx",
     "check": "ok"
    }
   ],
   "alcohol_control_state": false,
   "food": [
    {
     "name": "Department of Agriculture, Trade & Consumer Protection Division of Food Safety",
     "url": "https://datcp.wi.gov/Pages/Programs_Services/foodsafetyconsumerinformation.aspx",
     "listed_url": "https://datcp.wi.gov/Pages/Programs_Services/foodsafetyconsumerinformation.aspx",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/wisconsin",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.33",
    "combined": "$7.25",
    "credit": "$4.92"
   }
  },
  {
   "state": "Wyoming",
   "slug": "wyoming",
   "alcohol": [
    {
     "name": "Wyoming Liquor Commission",
     "url": "https://liquor365.wyo.gov/",
     "listed_url": "https://liquor365.wyo.gov/",
     "check": "ok"
    }
   ],
   "alcohol_control_state": true,
   "food": [
    {
     "name": "Department of Agriculture Consumer Health Services Section",
     "url": "https://agriculture.wy.gov/index.php?section=food-safety",
     "listed_url": "https://agriculture.wy.gov/index.php?section=food-safety",
     "check": "ok"
    }
   ],
   "irs": {
    "url": "https://www.irs.gov/businesses/small-businesses-self-employed/wyoming",
    "check": "ok"
   },
   "tipped": {
    "cash": "$2.13",
    "combined": "$7.25",
    "credit": "$5.12",
    "note": "DOL notes the Wyoming minimum wage is $5.15; employers covered by the FLSA must pay at least the federal minimum."
   }
  }
 ],
 "sources": {
  "alcohol": "https://www.ttb.gov/business-central/alcohol-beverage-authorities-in-united-states-canada-and-puerto-rico",
  "food": "https://www.fda.gov/food/fda-food-code/state-retail-and-food-service-codes-and-regulations-state",
  "tax": "https://www.irs.gov/businesses/small-businesses-self-employed/state-government-websites",
  "wage": "https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"
 }
}