Gemma Properties Carolina, Ltd. v. City of Tucson

OPINION

BIRDSALL, Judge.

This appeal involves the business privilege (sales) tax of the City of Tucson, Chapter 19, Tucson City Code. Appellees, Gem-ma Properties Carolina, Ltd., Caesar A. Ar-redondo and Carlos A. Arredondo, leased recently constructed facilities to International Business Machines Corporation. They commenced this action in the superior court for the recovery of taxes paid under protest. The trial court granted appellees’ motion for summary judgment, ruling that the leasing activity was casual and therefore not subject to the tax. We agree.

The facts are not in dispute. IBM…