In most states, pay less than the minimum wage is allowed for those receiving tips, although in many states the employer is require to make up the difference between base pay and minimum wage if the employee's tips aren't enough to do so.

However, this isn't true across the entire US. In Minnesota, for instance, there is no 'tip exception' to the minimum wage. I think I have seen that one or two other states also don't allow less than the minimum wage to be paid to tipped employees.