Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 17 - RESTAURANT CLASSIFICATION
Section R15-5-1705 - Amusement Devices
Universal Citation: AZ Admin Code R 15-5-1705
Current through Register Vol. 30, No. 38, September 20, 2024
A restaurant's gross proceeds of sales or gross income from the operation of amusement devices is included in the tax base under the amusement classification (see Article 4).
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