Residential Care Facilities Operated in Conjunction With a Licensed Nursing Care Institution (Supersedes TPR 93-38) PDF File https://www.azdor.gov/Portals/0/Rulings/tpr99-8.pdf Document RULINGS_TPT_1999_tpr99-8.pdf Decision Date Thu, 07/29/1999 - 00:00 Category Transaction Privilege and Use Taxes