Legal Opinion
Department of Revenue v. Moki Mac River Expeditions, Inc.
Court of Appeals of Arizona
Decided January 24, 1989No. 1 CA-CIV 9878PublishedCited by 8 opinions
1Opinion of the Court
OPINION
CORCORAN, Judge.
This appeal involves an attempt by the Arizona Department of Revenue to impose a transaction privilege tax on Moki Mac River Expeditions, Inc. The Department appeals from a summary judgment ruling holding the tax invalid.
1. Facts and Procedural History
Moki Mac is a Utah corporation with an office and principal place of business in Salt Lake City, Utah. Moki Mac is engaged in the business of providing river rafting adventures in various western states. Among the various trips is one on the Colorado River through Grand Canyon National Park in Arizona.
Moki Mac’s customers…
2Cases cited23 opinions
- Florida Lime & Avocado Growers, Inc. v. PaulSupreme Court of the United States · 1963
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Merrion v. Jicarilla Apache TribeSupreme Court of the United States · 1982
- Chicago & North Western Transportation Co. v. Kalo Brick & Tile Co.Supreme Court of the United States · 1981
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3Cited by8 opinions
- Wilderness World, Inc. v. Department of RevenueArizona Supreme Court · 1995
- Estate of Bohn v. WaddellCourt of Appeals of Arizona · 1992
- Southern Pacific Transportation Co. v. StateCourt of Appeals of Arizona · 2002
- Arizona Department of Revenue v. Care Computer Systems, Inc.Court of Appeals of Arizona · 2000
- Arizona Department of Revenue v. Canyoneers, Inc.Court of Appeals of Arizona · 2001
3 more not listed; retrieve them via the Exa API.