Arizona Tax Commission v. Dairy & Consumers Cooperative Ass'n

PHELPS, Justice.

On November 12, 1948, the State Tax Commission passed a resolution to the effect that “dairies processing milk, whether purchased or produced, when selling for resale, shall be liable for a processing tax of one-fourth per cent. When the milk is sold to ultimate consumers, such sales are taxable as retail sales, and subject to a tax of 2%.” This resolution was adopted pursuant to the provisions of sections 73-1303(a) (1) and 73-1306, A.C.A.1939, being a part of the Excise Revenue Act of 1935.

Since the enactment of this law the commission has at all times collected, and still…