State Tax Commission v. Peck

MORRIS ROZAR, Superior Court Judge.

This case involves the Transaction Privilege Tax, A.R.S. § 42-1301 et seq. By a provision added in 1967, this tax, which is measured by gross proceeds, is imposed upon a person engaged in the business of “[1] easing or renting tangible personal property for a consideration”. A.R.S. § 42-1314, subsec. A, par. 2. The question before us is whether this provision renders the owners of coin-operated automatic laundry and car-washing establishments liable to pay the tax.

The plaintiff-appellee Peck owns a laundromat, in which are installed automatic washing…