Section R15-5-135. Sales of Restaurant Accessories  


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  • A.      Gross receipts from the sale of disposable containers, paper napkins, and other similar food accessories to a person engaged in the restaurant business, who, in the regular course of business, transfers these accessories to facilitate the con- sumption of the food, drink, or condiment provided, are con- sidered gross receipts from sales for resale.

    B.       Gross receipts from the sale of matchbooks, advertisement fli- ers, and other similar tangible personal property to a person engaged in the restaurant business, who transfers this property for the convenience, operation, or benefit of the restaurant business, are subject to tax.

Historical Note

Adopted effective August 9, 1993 (Supp. 93-3).

Amended by final rulemaking at 13 A.A.R. 679, effective April 7, 2007 (Supp. 07-1).