Nevada casinos efforts to avoid paying taxes on complimentary meals failed last week when the state Tax Commission ruled that such taxes were justified.

For several years, each casino in the state has filed for a rebate of the meals taxes paid for guests or employees, saying the taxes were unjustified because no money changed hands when the casino operators "comped" the meals.

In its 6-1 decision, the Tax Commission used a Nevada Supreme Court decision that said complimentary meals could be taxed if the casino meal was for "consideration." Union contracts, the commission noted, call for free meals for workers in many of the casinos while customers must pay to receive "comped" meals.

Observers speculated that the decision involved some $200 million in tax receipts.