Section R15-5-2334. Purchases of Restaurant Accessories

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A. If a person engaged in the restaurant business purchases dis- posable containers, paper napkins, and other similar food accessories and, transfers these accessories in the regular course of business to facilitate the consumption of the food, drink, or condiment provided, the purchases are considered purchases for resale.

B. If a person engaged in the restaurant business purchases matchbooks, advertisement fliers, and other similar tangible personal property and transfers this property for the conve- nience, operation, or benefit of the restaurant business, the purchases are subject to tax.

Historical Note

Adopted effective September 29, 1993 (Supp. 93-3). Amended by final rulemaking at 13 A.A.R. 679, effective April 7, 2007 (Supp. 07-1).

                    
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