Legal Opinion
City of Peoria v. Brink's Home Security, Inc.
Court of Appeals of Arizona
Decided April 29, 2010No. 1 CA-TX 09-0001PublishedCited by 3 opinions
1Opinion of the Court
OPINION
BARKER, Judge.
¶ 1 This is a transaction privilege tax case. Brink’s Home Security, Inc. (“Taxpayer”) appeals the grant of summary judgment requiring it to pay municipal transaction privilege taxes on the revenue it receives from monitoring security systems installed in Phoenix and Peoria households. Finding no genuine dispute of material fact or legal error, we affirm the judgment.
Facts and Procedural History
1. Taxpayer’s Business
¶ 2 Taxpayer is a Delaware corporation in the business of providing alarm monitoring systems. It offers a variety of devices for home installation, including…
2Cases cited11 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Goldberg v. SweetSupreme Court of the United States · 1989
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- People's Choice TV Corp. v. City of TucsonArizona Supreme Court · 2002
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3Cited by3 opinions
- City of Peoria v. BRINK'S HOME SECURITY, INC.Arizona Supreme Court · 2011
- City of Peoria v. Brink's Home Security, Inc.Court of Appeals of Arizona · 2011
- City of Peoria v. Brink's Home Security, Inc.Court of Appeals of Arizona · 2010