Moore v. Arthur Realty Corp.

LOCKWOOD, Justice.

Arthur Realty Corp., a corporation, dba Vendomatic Company, and Jack Gumbin and Stanley Katcher, a partnership dba Vendomatic-Ft. Huachuca, were plaintiffs in independent actions against the Arizona State Tax Commission to recover alleged excess amounts of transaction privilege taxes paid under protest. 1 The taxes had been imposed by the Tax Commission on the plaintiffs’ business of operating vending machines. These machines dispense candy, cigarettes, coffee, milk, ice cream, soft drinks, and in one instance popcorn. The only issue in each case is which of two sections of…