Legal Opinion
Interlott Technologies, Inc. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided July 22, 2003No. 1 CA-TX 02-0020PublishedCited by 1 opinion
1Opinion of the Court
OPINION
EHRLICH, Judge.
¶ 1 This is an appeal from a summary judgment holding Interiott Technologies liable for assessments of the transaction privilege tax, a tax akin to a business privilege tax based upon gross receipts from taxable activity. Ariz.Rev.Stat. (“A.R.S.”) § 42-5008 (Supp.2002); see Southern Pac. Transp. Co., Inc. v. Ariz. Dep’t of Revenue, 202 Ariz. 326, 333 ¶ 25, 44 P.3d 1006, 1013 (App.2002). Finding no error, we affirm the judgment.
FACTS AND PROCEDURAL BACKGROUND
¶ 2 Interiott leases and sells instant-winner lottery-ticket vending machines (“ITVMs”). The Arizona Lottery…
2Cases cited19 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Goldberg v. SweetSupreme Court of the United States · 1989
- Valencia Energy Co. v. Arizona Department of RevenueArizona Supreme Court · 1998
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3Cited by1 opinion
- Pinal Vista Properties, L.L.C. v. TurnbullCourt of Appeals of Arizona · 2004