Ariz. Admin. Code § 15-5-1709

Current through Register Vol. 30, No. 49, December 6, 2024

Section R15-5-1709 - Coupon Redemption

A restaurant that accepts coupons is subject to transaction privilege tax on the full sales price of the food or beverage before the coupon value is deducted if the restaurant receives advertising, services, or products in exchange for providing the discounts.

Ariz. Admin. Code § R15-5-1709

Adopted effective November 7, 1978 (Supp. 78-6). Amended effective December 16, 1997 (Supp. 97-4).