Another thought....for those who enjoy the reimbursement aspect and consider it an enhancement. I live in a high tax state and I am not in the lowest tax bracket so if I "earn" money to pay for restaurants etc without a report I am spending my after tax dollars on the meal, the tax and the tip. If I do the mystery shop not only do I "earn" the meal/hotel/oil change or whatever for no out of pocket expense except the time it takes to write the report but I am saving an additional approx 35% considering I am (or was...who knows where i will be with the new tax reform) in that combined bracket for state and fed taxes. This is an added benefit to me of reimbursement shops. If I move to Oregon with no state sales tax I might reconsider. A $100 meal to me is really worth more than that in savings when you figure in the saved income taxes when you do not report the meal as income but as reimbursements. I can go to the restaurants sans reports using my rewards program points I earn while shopping.