J. C. Penney Co. v. Arizona Department of Revenue

OPINION

O’CONNOR, Judge.

Appellant, J. C. Penney Company, has appealed from the summary judgment granted to appellees by the trial court upholding the constitutionality of the Arizona rental occupancy tax, A.R.S. § 42-1701 to § 42-1729, and from the denial by the trial court of appellant’s cross motion for summary judgment.

The parties stipulated to the relevant facts. Appellant, hereinafter referred to as “Penney”, brought the action for recovery of $5.63 in Arizona rental occupancy tax and education excise tax paid under protest to appellee Arizona Department of Revenue, hereinafter referred…