Karbal v. Arizona Department of Revenue

OPINION

PORTLEY, Judge.

¶ 1 Steven Karbal (“Karbal”) appeals the dismissal of his refund claim because the tax court lacked subject matter jurisdiction. For the following reasons, we affirm.

FACTUAL AND PROCEDURAL BACKGROUND

¶ 2 Beginning March 1, 2001, Arizona imposed a transaction privilege tax on car and hotel room rentals pursuant to Arizona Revised Statutes (“A.R.S.”) sections 5-839 and 5-840 to fund projects sponsored by the Arizona Sports and Tourism Authority (“AZ-STA”). See, e.g., Long v. Napolitano, 203 Ariz. 247, 252, ¶7, 53 P.3d 172, 177 (App. 2002) (discussing taxes collected to fund…