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Arizona Administrative Code (Last Updated: November 17, 2016) |
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Title 15. REVENUE |
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Chapter 5. DEPARTMENT OF REVENUE |
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Article 17. RESTAURANT CLASSIFICATION |
Section R15-5-1705. Amusement Devices
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A restaurant’s gross proceeds of sales or gross income from the operation of amusement devices is included in the tax base under the amusement classification (see Article 4).
Historical Note
Amended effective December 16, 1997 (Supp. 97-4).