Sun World Corp. v. City of Phoenix

OPINION

GERBER, Judge.

Sun World Corporation appeals from a tax court judgment denying its claims against the City of Phoenix (1) for a refund of privilege license taxes assessed on sales of printed advertising supplements to retail advertisers for insertion into newspapers, and (2) for a refund of use taxes assessed on supplies and spare parts consumed by Sun World in its printing process. The City of Phoenix cross-appeals from the judgment ordering the City to refund privilege license taxes (1) on Sun World’s sales of printed advertising circulars to publishers who distribute them to the…