Complimentary Food and Drink Provided by Restaurants or Lodging Facilities (Supersedes and rescinds TPR 96-3) PDF File https://www.azdor.gov/Portals/0/Rulings/tpr02-1.pdf Document RULINGS_TPT_2002_tpr02-1.pdf Decision Date Tue, 02/19/2002 - 00:00 Category Transaction Privilege and Use Taxes