Statutes, codes, and regulations
Arizona Administrative Code
Title 15 - REVENUEChapter 5 - Department of Revenue - Transaction Privilege and Use Tax Section
Article 10 - TRANSACTION PRIVILEGE TAX - TRANSIENT LODGING CLASSIFICATION
Section R15-5-1002 - Activities in Addition to Providing Lodging

Ariz. Admin. Code § 15-5-1002

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Current through Register Vol. 30, No. 24, June 14, 2024
Section R15-5-1002 - Activities in Addition to Providing Lodging
A. If a transient lodging facility is engaged in the business of providing lodging and engages in the business of providing meals, the gross receipts from lodging shall be separately stated and reported from the gross receipts from restaurant activities.
B. Gross receipts from the providing of meals or room service shall be subject to tax under the restaurant classification.
C. Gross receipts from the sale of tangible personal property by transient lodging facilities such as from magazine stands, gift shops, or in-room food or beverage bars shall be subject to tax under the retail classification.

Ariz. Admin. Code § R15-5-1002

Repealed effective April 13, 1987 (Supp. 87-2). New Section R15-5-1002 renumbered from R15-5-1615 (Supp. 94-2). Amended effective April 21, 1995 (Supp. 95-2).