Ariz. Admin. Code § 15-5-1709
Current through Register Vol. 30, No. 24, June 14, 2024
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