Please follow http://www.tax.ri.gov/Tax%20Website/TAX/notice/Notice%202015-01%20--%20Complimentary%20drinks%20at%20restaurants.pdf.

Please follow http://www.tax.ri.gov/Tax%20Website/TAX/notice/Notice%202015-01%20--%20Complimentary%20drinks%20at%20restaurants.pdf.