In this subtitle, "wages" means all remuneration for personal services, including:
(1) the cash value of remuneration paid in a medium other than cash; and
(2) a gratuity received by an employee in the course of employment to the extent that the gratuity is considered wages in the computation of taxes under the Federal Unemployment Tax Act (26 U.S.C. Section 3301 et seq.).
Official text of the Texas Labor Code as published by the Texas Legislative Council.