Legal Opinion
Shamrock Foods Co. v. City of Phoenix
Arizona Supreme Court
Decided June 7, 1988No. CV-87-0216-PRPublishedCited by 7 opinions
1Opinion of the Court
HOLOHAN, Justice.
We accepted review of this case to determine whether non-container paper and plastic products (napkins, straws, coffee stirrers, etc.) are subject to the Phoenix City “privilege tax.” We granted review pursuant to 17A A.R.S. Civil Appellate Proc. Rules, Rule 23.
FACTS
Shamrock Foods Company (Shamrock) sells disposable paper and plastic products to restaurants and similar food service businesses. These products consist of beverage cups and lids, paper napkins, drinking straws, plastic knives, forks and spoons, paper plates, paper bags, cardboard trays and other items. The…
2Cases cited5 opinions
- Burger King, Inc. v. State Tax CommissionNew York Court of Appeals · 1980
- MacKe Co. v. Comptroller of TreasuryCourt of Appeals of Maryland · 1984
- Arizona Tax Commission v. Dairy & Consumers Cooperative Ass'nArizona Supreme Court · 1950
- Celestial Food of Massapequa Corp. v. New York State Tax CommissionNew York Court of Appeals · 1984
- Moore v. Arizona Box Co.Arizona Supreme Court · 1942
3Cited by7 opinions
- Motorola, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1999
- Energy Squared, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2002
- Garrison v. Arizona Department of Economic SecurityCourt of Appeals of Arizona · 1988
- Sun World Corp. v. City of PhoenixCourt of Appeals of Arizona · 1990
- Wilderness World Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1994
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