Arizona Administrative Code
Title 15 - REVENUE
Chapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 17 - RESTAURANT CLASSIFICATION
Section R15-5-1706 - Cover Charges
Universal Citation: AZ Admin Code R 15-5-1706
Current through Register Vol. 30, No. 38, September 20, 2024
A restaurant's gross proceeds of sales or gross income from a cover charge or other minimum charge is included in the tax base under the restaurant classification.
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