Legal Opinion
Ryder Truck Rental, Inc. v. City of Phoenix
Court of Appeals of Arizona
Decided October 28, 1993No. 1 CA-TX 92-0008PublishedCited by 2 opinions
1Opinion of the Court
OPINION
CLABORNE, Judge.
The City of Phoenix appeals from summary judgment refunding privilege taxes of $265,094.21 to Ryder Truck Rental, Inc., on its gross receipts from truck rental business originating in Phoenix between July 1983 and •November 1986, 172 Ariz. 490, 838 P.2d 829 (1992). The City raises two issues on appeal:(1) Whether Ariz.Rev.Stat.Ann. (“AR.S.”) section 28-1599.05(1) (1989) exempted Ryder’s Phoenix truck rental income from the City’s privilege tax on gross income from the business activity of leasing or renting tangible personal property for a consideration;(2) Whether the…
2Cases cited11 opinions
- Cobb v. HarringtonTexas Supreme Court · 1945
- Ebasco Services Inc. v. Arizona State Tax CommissionArizona Supreme Court · 1969
- United States v. La Tuff Transfer Service, Inc.District Court, D. Minnesota · 1950
- State v. O'CONNORCourt of Appeals of Arizona · 1992
- Continental Casualty Co. v. Industrial CommissionArizona Supreme Court · 1974
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3Cited by2 opinions
- Union Transportes De Nogales v. City of NogalesArizona Supreme Court · 1999
- Mervyn's v. Superior CourtCourt of Appeals of Arizona · 1994