Sasiadek's, Inc. v. City of Tucson

OPINION

LACAGNINA, Chief Judge.

Sasiadek’s, Inc. appeals from an adverse judgment in favor of the City of Tucson, the trial court ruling that the taxes assessed on income from its maintenance contracts were proper. Sasiadek’s argues that the maintenance agreements sold are insurance contracts and exempt from taxation under the Tucson City Code, and that the parts supplied and the performance of the maintenance contracts are nontaxable, inconsequential items of tangible personal property. The City argues Sasiadek’s has a license to conduct business in retail sales which includes selling and…