Carriage Trade Management Corp. v. Arizona State Tax Commission

OPINION

DONOFRIO, Presiding Judge.

This is an appeal by plaintiff, The Carriage Trade Management Corporation (Carriage Trade) from an adverse decision by the Superior Court of Maricopa County holding that Carriage Trade was subject to a transaction privilege tax pursuant to A.R. S. § 42-1310(2) (j). Appellant will hereafter be designated as plaintiff, or Carriage Trade.

Carriage Trade presents two questions on this appeal. First, whether the trial court was in error when it determined their business to be one of advertising under § 42-1310(2)(j), supra, and secondly, if the trial court was not…