I've done it... I'd never do it as a sole means of income (although I heard an NPR report about people who do) but it can be fun for a few extra bucks. The once-in-a-blue-moon that I do it nowadays, I just do it when I'm offered a restaurant that I like. I get a big, fat spending credit, have to order one of every type of item (starter, main, dessert, etc.) as well as a drink at the bar, and get to expense it - so I might get $75 worth of food/drink and they'll give me another $25 on top of it. The only problem is you often have to pay for your own stuff up front, send in your report and the receipts, and wait a while to get reimbursed - so if you don't already have some cash on hand, it can be a hassle.... Depends who you're going through, though. I forgot the name of the company that I've done it with, but they still send me email announcements every so often.
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