Section R15-5-1704. Providing Food or Drink to Government Agen- cies

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A restaurant’s gross proceeds of sales or gross income from sales of food or drink to the United States Government, the state or its polit- ical subdivisions, or any other government agency, or its employees is included in the tax base under the restaurant classification unless exempt as a sale to a qualifying hospital under A.R.S. § 42-5074(B)(7) or as a sale for consumption within the premises of a prison, jail or other institution under the jurisdiction of the state department of corrections, the department of public safety, the department of juvenile corrections or a county sheriff under A.R.S.

§ 42-5074(B)(9).

Historical Note

Amended effective December 16, 1997 (Supp. 97-4). R15-5-1704 corrected to reflect updated citation refer- ences to Arizona Revised Statutes (Supp. 06-4).

                    
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