Legal Opinion
Service Merchandise Co. v. Arizona Department of Revenue
Court of Appeals of Arizona
Decided October 3, 1996No. 1 CA-TX 95-0002PublishedCited by 11 opinions
1Opinion of the Court
OPINION
LANKFORD, Judge.
The Arizona Department of Revenue (“DOR”) assessed Arizona use taxes against Service Merchandise Company (“Service Merchandise”) on the price it paid to out-of-state printers to produce catalogs and sales fliers delivered to Arizona households. After exhausting its administrative remedies, Service Merchandise brought this tax court action against DOR challenging the assessment.
On cross-motions for summary judgment, the tax court ruled for DOR. Service Merchandise timely appealed. We have jurisdiction pursuant to Ariz.Rev.Stat. Ann. (“A.R.S.”) section 12-2101(B) (1994).…
2Cases cited17 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
- National Geographic Society v. California Board of EqualizationSupreme Court of the United States · 1977
- United Bank of Arizona v. AllynCourt of Appeals of Arizona · 1990
- Gosewisch v. American Honda Motor Co.Arizona Supreme Court · 1987
12 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Irwin Industrial Tool Co. v. Department of RevenueIllinois Supreme Court · 2010
- SmithKline Beecham Corp. v. Revenue CabinetCourt of Appeals of Kentucky · 2001
- JC Penney Co., Inc. v. BalkaNebraska Supreme Court · 1998
- Commissioner of Revenue v. J.C. Penney Co.Massachusetts Supreme Judicial Court · 2000
- Sharper Image Corp. v. MillerSupreme Court of Connecticut · 1997
6 more not listed; retrieve them via the Exa API.