Arizona College of Bible, Inc. v. Department of Economic Security

CAMERON, Chief Justice.

This is a petition for review from a decision of the Court of Appeals which upheld a ruling of the trial court that the petitioner, Arizona College of the Bible, Inc., was required to make wage reports and contributions under the Employment Security Act of Arizona.

The only question before this court is whether the exemption portion of the Act applies to the petitioner.

The Arizona College of the Bible, Inc., is an Arizona corporation independent of any church, convention or association of churches. As its name implies, the school offers students an education in the Bible…