Wilderness World Inc. v. Arizona Department of Revenue

OPINION

CLABORNE, Judge.

This is an appeal from a judgment by the Arizona Tax Court granting summary judgment in favor of the Arizona Department of Revenue (“ADOR”) for an amusement tax it assessed against Wilderness World, Inc. (“Wilderness World”). Wilderness World argues that the amusement tax was improperly assessed because Wilderness World’s guided river trips do not fall within the scope of the tax. We agree and reverse.

FACTS AND PROCEDURAL HISTORY

Wilderness World is engaged in the business of conducting guided river rafting tours through the Grand Canyon National Park. The guided rafting…