However, if that employee drives from her home to the airport for a business reason, then her mileage is not deductible. In general, a company will adopt the IRS rules for mileage deduction as its standard policy.
Employees are restricted to one beer and are not allowed to drive while intoxicated. The goal isn't to promote drinking but to let employees know they're appreciated, which Fuicelli says is a small price that pays huge dividends..
The general rule is that an employee who sells or handles alcoholic beverages must be at least 18 years of age. However, off-premises beer licensees may employ a person under 18 as a cashier for beer sales as long as that person is in the presence of and under the direct supervision of a person 18 years of age or over.