Jim Click Ford, Inc. v. City of Tucson

OPINION

FERNANDEZ, Judge.

Jim Click Ford, Inc. (Click) appeals from the summary judgment entered in favor of the City of Tucson in Click’s suit for a tax refund and for a declaratory judgment that the tax assessment imposed on Click’s sales of vehicle service contracts was improper and impermissible. Both parties moved for summary judgment on the claim for a refund, and the trial court granted the city’s motion. The parties then stipulated that the ruling disposed of the case, and Click appealed. We reverse.

Click sells motor vehicles in Tucson. When it sells a vehicle to a customer, it…